New Hampshire

New Hampshire imposes an Interest and Dividends Tax (I&D Tax) on individuals and fiduciaries whose gross interest/dividends income exceeds a certain level. The I&D Tax return is 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 by that date, you can get a New Hampshire tax extension.

A New Hampshire personal extension will give you 7 extra months to file your return, moving the filing deadline to November 15 (for calendar year taxpayers). New Hampshire extensions are automatic, which means there is no application to submit. As long as 100% of your I&D Tax is paid by the original due date (April 15), you will automatically receive a New Hampshire tax extension.

Remember that a tax extension only gives you more time to file, not to pay. Your New Hampshire tax must be fully paid by the original deadline (April 15) in order to avoid interest and penalties. You can use Form DP-59-A (Payment Form and Application for 7-Month Extension of Time to File Interest and Dividends Tax Return) to make a New Hampshire extension payment. You can also pay electronically via “e-File New Hampshire:” www.efilenh.govconnect.com

NOTE: Do not file Form DP-59-A if you have zero state tax balance due.

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