New Hampshire

New Hampshire imposes 2 types of business taxes: the Business Profits Tax (BPT) and the Business Enterprise Tax (BET). New Hampshire corporation returns are due by the 15^th day of the 3^rd month after the close of the tax year (March 15 for calendar year filers). Partnership, proprietorship, and fiduciary returns are due by the 15^th day of the 4^th month after the close of the tax year (April 15 for calendar year filers). If you cannot file on time, you can get a New Hampshire tax extension.

A New Hampshire business extension will give you 7 more months to file. For calendar year corporations, a state extension moves the filing deadline from March 15 to October 15. For partnerships, proprietorships, and fiduciaries, a state extension moves the filing deadline from April 15 to November 15.

New Hampshire business extensions are automatic, which means there’s no application to submit. The only requirement is that a business must pay 100% of both the BPT and the BET owed by the original due date of the return (March 15 for corporations; April 15 for partnerships, proprietorships, and fiduciaries). As long as your state business taxes are fully paid on time, you will automatically receive a New Hampshire tax extension.

You can make a state extension payment using New Hampshire Form BT-EXT (Payment Form and Application for 7-Month Extension of Time to File Business Tax Return). Payments can also be made electronically via “e-File New Hampshire:” www.efilenh.govconnect.com

NOTE: Do not file Form BT-EXT if there is zero state tax balance due.

For more information, please visit the New Hampshire Department of Revenue Administration website: www.revenue.nh.gov