Drake Tax - NH: Business Tax Return Extension
Article #: 12056
Last Updated: February 11, 2026
Per the New Hampshire Business Enterprise and Business Profits Tax instructions:
"Taxpayers who have not paid 100% of their Business Enterprise Tax (BET) and/or Business Profits Tax (BPT) determined to be due by the due date of the tax and are requesting a 7-month extension to file their BET and BPT returns. To make an additional payment in order to have paid 100% of the tax determined to be due, you may submit this form with payment or make your payment electronically by accessing Granite Tax Connect www.revenue.nh.gov/gtc by the original due date of the tax. An extension will not be granted if 100% of the tax determined to be due is not paid timely. Do not file this form if the Balance Due (Line 5) is negative or zero.
If you have paid 100% of the BET and BPT determined to be due by the due date of the tax, you will be granted an automatic 7-month extension to file your New Hampshire BET and BPT returns WITHOUT filing this form. If you meet this requirement, you may file your New Hampshire BET and BPT return up to 7 months beyond the original due date of the return and you will not be subject to the late filing penalty. Note that an extension of time to file your return is not an extension of time to pay the tax."
If you need to make adjustments to the BT-EXT, additional entries are available from the States tab > NH > Business Tax Return tab > 1 New Hampshire Business Demographics screen > Estimates/Extension tab.
Note If paper-filing, the postmark date is used to determine whether the return was timely filed. If the taxpayer is mailing their return, they may want to go to a Postal Service retail location and ask for a manual, or local, postmark. This will ensure that the date on the postmark is the same as the date of mailing. If the envelope containing the return is placed in a mail receptacle, it will still receive a postmark when it reaches a processing facility, but the postmark date may not be the same as the date that it was mailed. In short, if sending the return on or near the due date, request a manual postmark to ensure that the mailing will be considered timely by the IRS and state.