New Hampshire Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your New Hampshire business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →New Hampshire Business Tax Extension – LLC / Partnership
NH BPT/BET Extension | New Hampshire Department of Revenue Administration • LLC / PartnershipNew Hampshire LLC & Partnership Tax Extension
New Hampshire LLCs and partnerships that conduct business in the state are subject to the Business Profits Tax (BPT) at 8.5% of net business income and the Business Enterprise Tax (BET) at 0.55% of enterprise value–making New Hampshire one of a handful of states that taxes pass-through entities at the entity level. The annual return (Form NH-1065) is due March 16, 2026, and a seven-month extension to October 15, 2026 is available automatically when a federal extension has been filed. No separate New Hampshire extension form is required.
How to Extend a New Hampshire LLC or Partnership Return
File IRS Form 7004 before March 16, 2026. New Hampshire recognizes the federal extension and automatically extends Form NH-1065 to October 15, 2026–no separate state form is needed. Pay all New Hampshire BPT and BET liability by March 16, 2026 through NH e-Services or by mailing a check with a payment voucher to: New Hampshire Department of Revenue Administration, P.O. Box 637, Concord, NH 03302-0637.
Extension Best Practices for NH LLCs
- Submit IRS Form 7004 by March 16, 2026 to activate New Hampshire's automatic seven-month extension to October 15, 2026.
- Calculate and pay all New Hampshire BPT and BET through NH e-Services by March 16, 2026–no payment extension exists.
- Evaluate composite return or nonresident member withholding obligations and include any related amounts in the March 16, 2026 payment.
- File the completed Form NH-1065 with the New Hampshire Department of Revenue Administration no later than October 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Hampshire return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Hampshire return by October 15, 2026
How to Pay
New Hampshire requires online payment for tax amounts of $750 or more. Submit electronically via the New Hampshire Online Tax Extension Payment portal. For amounts under $750, complete NH BPT/BET Extension | New Hampshire Department of Revenue Administration and mail with your payment.
New Hampshire Online Payment Portal
Submit electronically through the New Hampshire Online Tax Extension Payment system. Required for all payments $750 and above.
NH BPT/BET Extension | New Hampshire Department of Revenue Administration by Check
Download NH BPT/BET Extension | New Hampshire Department of Revenue Administration and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 637
Concord, NH 03302-0637
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the federal short-term rate plus 2 percentage points. |
LLC / Partnership Quick Reference
| State Abbreviation | NH |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | NH BPT/BET Extension | New Hampshire Department of Revenue Administration |
| Online Payment | New Hampshire Online Tax Extension Payment |
| State Agency | New Hampshire Department of Revenue Administration |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the federal short-term rate plus 2 percentage points. |
New Hampshire Business Tax Extension – S Corporation
NH BPT/BET Extension | New Hampshire Department of Revenue Administration • S CorporationNew Hampshire S Corporation Tax Extension
New Hampshire is one of the few states that taxes S corporations at the entity level. Despite the federal S election, New Hampshire S corporations owe the Business Profits Tax (BPT) at 8.5% on net business income and the Business Enterprise Tax (BET) at 0.55% on enterprise value–the S corporation does not pass these taxes through to shareholders for New Hampshire purposes. The New Hampshire S corporation return (Form NH-1120) is due March 16, 2026, with a seven-month extension available to October 15, 2026 when a federal extension has been obtained.
Extending a New Hampshire S Corporation Return
File IRS Form 7004 before March 16, 2026 to trigger New Hampshire's automatic seven-month extension to October 15, 2026. No separate New Hampshire extension form is required. Remit all BPT and BET owed by March 16, 2026 through NH e-Services or by mailing a payment voucher to: New Hampshire Department of Revenue Administration, P.O. Box 637, Concord, NH 03302-0637. Because New Hampshire treats the S corporation as a taxable entity, the payment obligation falls on the corporation–not its shareholders.
NH S Corporation Extension Steps
- File IRS Form 7004 before March 16, 2026 to extend the New Hampshire Form NH-1120 return to October 15, 2026.
- Calculate both BPT and BET liability and remit all amounts by March 16, 2026 through NH e-Services or by mail.
- Remember that BET is assessed on compensation, interest, and dividends–not just net income–so factor in BET even if BPT liability is low.
- File the completed Form NH-1120 with the New Hampshire Department of Revenue Administration by October 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Hampshire return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Hampshire return by October 15, 2026
How to Pay
New Hampshire requires online payment for tax amounts of $750 or more. Submit electronically via the New Hampshire Online Tax Extension Payment portal. For amounts under $750, complete NH BPT/BET Extension | New Hampshire Department of Revenue Administration and mail with your payment.
New Hampshire Online Payment Portal
Submit electronically through the New Hampshire Online Tax Extension Payment system. Required for all payments $750 and above.
NH BPT/BET Extension | New Hampshire Department of Revenue Administration by Check
Download NH BPT/BET Extension | New Hampshire Department of Revenue Administration and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 637
Concord, NH 03302-0637
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the federal short-term rate plus 2 percentage points. |
S Corporation Quick Reference
| State Abbreviation | NH |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | NH BPT/BET Extension | New Hampshire Department of Revenue Administration |
| Online Payment | New Hampshire Online Tax Extension Payment |
| State Agency | New Hampshire Department of Revenue Administration |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the federal short-term rate plus 2 percentage points. |
New Hampshire Business Tax Extension – C Corporation
NH BPT/BET Extension | New Hampshire Department of Revenue Administration • C CorporationNew Hampshire C Corporation Tax Extension
New Hampshire C corporations pay two entity-level taxes to the New Hampshire Department of Revenue Administration: the Business Profits Tax (BPT) at 8.5% on net business income and the Business Enterprise Tax (BET) at 0.55% of enterprise value (the sum of compensation, interest, and dividends paid). The annual C corporation return (Form NH-1120) is due April 15, 2026, and a seven-month extension to November 15, 2026 is available automatically when a federal extension is in place. New Hampshire does not require a separate state extension form if IRS Form 7004 has been filed.
Extending a New Hampshire C Corporation Return
File IRS Form 7004 before April 15, 2026. New Hampshire automatically extends the Form NH-1120 filing deadline to November 15, 2026 based on the federal extension. Pay all New Hampshire BPT and BET by April 15, 2026 through NH e-Services or by mailing a payment to: New Hampshire Department of Revenue Administration, P.O. Box 637, Concord, NH 03302-0637. The BET base includes all compensation paid by the corporation to employees and service providers in New Hampshire, so accurate payroll records are essential for calculating the correct BET liability.
C Corporation Extension Best Practices for NH
- File IRS Form 7004 before April 15, 2026 to trigger New Hampshire's automatic seven-month extension of Form NH-1120 to November 15, 2026.
- Pay all BPT and BET by April 15, 2026 through NH e-Services or by mail–the payment deadline is not extended.
- Complete the New Hampshire single-factor sales apportionment if the corporation has income from outside New Hampshire, and include the resulting BPT liability in the April 15, 2026 payment.
- File the completed Form NH-1120 with the New Hampshire Department of Revenue Administration by November 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Hampshire return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Hampshire return by November 15, 2026
How to Pay
New Hampshire requires online payment for tax amounts of $750 or more. Submit electronically via the New Hampshire Online Tax Extension Payment portal. For amounts under $750, complete NH BPT/BET Extension | New Hampshire Department of Revenue Administration and mail with your payment.
New Hampshire Online Payment Portal
Submit electronically through the New Hampshire Online Tax Extension Payment system. Required for all payments $750 and above.
NH BPT/BET Extension | New Hampshire Department of Revenue Administration by Check
Download NH BPT/BET Extension | New Hampshire Department of Revenue Administration and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 637
Concord, NH 03302-0637
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the federal short-term rate plus 2 percentage points. |
C Corporation Quick Reference
| State Abbreviation | NH |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | November 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | NH BPT/BET Extension | New Hampshire Department of Revenue Administration |
| Online Payment | New Hampshire Online Tax Extension Payment |
| State Agency | New Hampshire Department of Revenue Administration |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the federal short-term rate plus 2 percentage points. |
New Hampshire Business Tax Extension – Fiduciary
NH BPT/BET Extension | New Hampshire Department of Revenue Administration • FiduciaryNew Hampshire Fiduciary Tax Extension
New Hampshire trusts and estates that carry on business activity in New Hampshire may be subject to the Business Profits Tax (BPT) on business income earned at the fiduciary level. The New Hampshire fiduciary return is due April 15, 2026, and a seven-month extension to November 15, 2026 is available automatically when a federal extension is obtained. No separate New Hampshire extension form is required for fiduciary returns when IRS Form 7004 has been filed by April 15, 2026.
Extending a New Hampshire Fiduciary Return
File IRS Form 7004 before April 15, 2026. New Hampshire automatically extends the fiduciary return deadline to November 15, 2026 based on the federal extension. Pay any New Hampshire BPT owed at the fiduciary level by April 15, 2026 through NH e-Services or by mailing a payment to: New Hampshire Department of Revenue Administration, P.O. Box 637, Concord, NH 03302-0637. New Hampshire trusts engaged in passive investment activities that do not rise to the level of "carrying on business" in New Hampshire may not owe BPT–confirm the nature of fiduciary activity before calculating the extension payment.
NH Fiduciary Extension Best Practices
- File IRS Form 7004 before April 15, 2026 to extend the New Hampshire fiduciary return to November 15, 2026–no separate state form is required.
- Evaluate whether the trust or estate's New Hampshire activities constitute carrying on a business for BPT purposes before estimating the extension payment.
- Pay any New Hampshire BPT owed by April 15, 2026 through NH e-Services or by mail to: New Hampshire Department of Revenue Administration, P.O. Box 637, Concord, NH 03302-0637.
- File the completed New Hampshire fiduciary return with the New Hampshire Department of Revenue Administration by November 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Hampshire return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Hampshire return by November 15, 2026
How to Pay
New Hampshire requires online payment for tax amounts of $750 or more. Submit electronically via the New Hampshire Online Tax Extension Payment portal. For amounts under $750, complete NH BPT/BET Extension | New Hampshire Department of Revenue Administration and mail with your payment.
New Hampshire Online Payment Portal
Submit electronically through the New Hampshire Online Tax Extension Payment system. Required for all payments $750 and above.
NH BPT/BET Extension | New Hampshire Department of Revenue Administration by Check
Download NH BPT/BET Extension | New Hampshire Department of Revenue Administration and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 637
Concord, NH 03302-0637
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the federal short-term rate plus 2 percentage points. |
Fiduciary Quick Reference
| State Abbreviation | NH |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | November 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | NH BPT/BET Extension | New Hampshire Department of Revenue Administration |
| Online Payment | New Hampshire Online Tax Extension Payment |
| State Agency | New Hampshire Department of Revenue Administration |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the federal short-term rate plus 2 percentage points. |
Extended? Your New Hampshire Business Return Deadline Is Coming Up.
Work with a U.S.-based CPA or Enrolled Agent who knows New Hampshire business taxes – secure upload, upfront pricing, and on-time filing.
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