Supported Forms

The following New Hampshire forms are supported in Drake Tax 2023. NH forms cannot be e-signed.

Form	Description	IND	CRP	SCRP	PTR	FID
ADDLINFO	Business Profits Tax Return Additional Information	P	P	P	P	P
BET	Business Enterprise Tax Return	P	P	P	P	P
BET-CW	Business Enterprise Tax Credit Worksheet	P	P	P	P	P
BET-80	Business Enterprise Tax Apportionment	P	P	P	P	P
BT-EXT	Business Tax Return Extension	P	P	P	P	P
BT-Summary	Business Tax Summary	P	P	P	P	P
DP-8	Low and Moderate Income Homeowners Property Tax Relief	P				P
DP-9	Small Business Corporation (“S Corp”) Information Report			P
DP-10	Interest and Dividends Tax Return	P			P
DP-10-ES	Estimated Interest and Dividends Tax Vouchers	P			P
DP-59A	Extension of Time to File Interest and Dividends Extension	P			P
DP-80	Business Profits Tax Apportionment	P	P	P	P	P
DP-95	Election to Report Net Gain in Year of Sale	P	P	P	P	P
DP-100	Report of Address Change	P	P	P	P	P
DP-120	Computation of S Corporation Gross Business Profits			P
DP-131-A	Worksheet for Apportionment of Net Operating Loss	P	P	P	P	P
DP-132	Net Operating Loss Carryover	P	P	P	P	P
DP-160	Schedule of Credits	P	P	P	P	P
DP-200	Request for Department Identification Number (DIN)	P	P	P	P	P
DP-2210/2220	Exceptions and Penalty for Underpayment of Estimated Tax	P	P	P	P	P
DP-2848	Power of Attorney	P	P	P	P	P
NH-1040	Proprietorship Business Profit	P
NH-1040-ES	Estimated Proprietorship Business Tax	P
NH-1041	Business Profits Tax					P
NH-1041-ES	Estimated Fiduciary Business Tax					P
NH-1065	Business Profits Tax Return				P
NH-1065-ES	Estimated Partnership Business Tax				P
NH-1120	Business Profits Tax Return		P	P
NH-1120-ES	Estimated Corporate Business Tax		P	P
NH2210WK	Late Payment/Underpayment Worksheet	P	P	P	P	P
NH4562	Depreciation and Amortization	P	P	P	P	P
NHBGBRWK	Gross Business Receipts	P	P	P	P	P
NHDEPDIF	State Income Adjustment due to Depreciation Differences	P	P	P	P	P
NHGAIN	Differences between Federal Gain/Loss and State Gain/Loss due to Differing Basis on Sold Assets	P	P	P	P	P
NH-PYT	Payment Voucher		P	P	P	P
NH-PYT	Payment Voucher for e-Filed Form DP-10	P
NHSTM01	DP-10 page 2, Line 2 Overflow Statement	P			P
NHSTM02	DP-10 page 2, Line 4 Overflow Statement	P			P
NHWK_A5	State/Local Tax Payments Worksheet	P
NHWK_BT	BT-Summary – Additions to Tax Worksheet	P	P	P	P	P
NHWK_MSR	Military Spouses Residency Relief Act	P
Schedule IV	Other Internal Revenue Code Reconciling Adjustments	P	P	P	P	P

Modified Forms

• ADDLINFO, Business Profits Tax Return Additional Information – Changed BPT gross business income threshold from $92,000 à $103,000

• BET, Business Enterprise Tax Return

  • Changed threshold from $250,000 à $281,000

  • BET Credit Worksheet (page 2 of Form BET) – Added line for “ninth prior taxable period”

• BT-EXT, Payment Form and Application for 7-Month Extension of Time to File Business Tax Return – Changed line 5 description to read, “(If negative or zero, DO NOT FILE this form. As long as 100% of the BET and BPT tax due has been paid by the due date, an automatic 7-month extension to file will be granted.)”

• BT-Summary, Business Tax Return Summary

  • Removed payment type boxes from the bottom of page 1

  • Changed BET gross business receipts threshold in Step 2 from $250,000 à $281,000

  • Changed BPT gross business income threshold in Step 2 from $92,000 à $103,000

• DP-10, Interest and Dividends Tax Return

• Updated tax rate to 4%

• Removed “Tax Forms Mailing Address” field

• Removed payment type boxes from the bottom of page 1

• DP-10-ES, Estimated Interest and Dividends Tax – Updated tax rate to 3%

• DP-160, Schedule of Credits – Added line for “ninth prior taxable period”

• DP-2210/2220, Exceptions and Penalty for the Underpayment of Estimated Tax

  • Line 19 – Updated tax rate to 7%

  • Line 20 – Updated tax rate to 9%

• NH-1040, NH-1041, and NH-1065, Business Profits Tax Return

  • Updated tax rate to 7.5%

  • Moved all fillable fields to end of the form

  • (NH-1040, NH-1041, and NH-1065) Changed line 6b to “Deduct interest on direct US Obligations (RSA 77-A:4, II)”

  • (NH-1120) Changed line 6a to “Deduct interest on direct US Obligations (RSA 77-A:4, II)”

• Schedule IV, Other Internal Revenue Code Reconciling Adjustments

  • Changed introduction to read, "This form must be completed by any business organization reporting any amounts on Lines 2(c) or 2(e) of Form NH-1120, NH-1040, NH-1041, or NH-1065; or Lines 10(c) or 10(e) of Form NH-1120-WE. Attach additional sheets if necessary."

  • Changed Part A introduction to read, "Detail any amounts included on Line 2(c) of Form NH-1120, NH-1040, NH-1041, or NH-1065; or on Line 10(c) of Form NH-1120-WE. The additions should equal amounts reported on the corresponding return."

  • Changed Part B introduction to read, "Detail any amounts included on Line 2(e) of Form NH-1120, NH-1040, NH-1041, or NH-1065; or on Line 10(e) of Form NH-1120-WE. The deductions should equal amounts reported on the corresponding return."

Tax Law Changes

• HB 1221 (Chapter 189, Section 1) – Reduced the rate of the BPT for taxable periods ending on or after December 31, 2023, to 7.5%

• HB 2 (Chapter 79, Sections 85-88) – Changed early repeal of the Interest and Dividends (I&D) tax from 2027 à 2025. Previously, the I&D tax was reduced from 5% à 1% for each taxable period ending on or after December 31, 2022, and was to be repealed for taxable periods beginning after December 31, 2026. This new law does not change the annual I&D tax rate reduction of 1% but expedites the repeal of the I&D tax to taxable periods beginning after December 31, 2024. The final I&D tax rate, before repeal, shall be 3% for taxable periods ending on or after December 31, 2024.

• SB 101 (Chapter 199, Laws of 2021) – Increased the minimum gross business income required for filing a BPT return from $92,000+ à $103,000+ for taxable periods beginning on or after January 1, 2023.

• HB 187 (Chapter 183, Section 2, Laws of 2015) – Increased the gross business receipts threshold for BET from $250,000 à $281,000 and the enterprise value threshold for BET from $250,000 à $281,000 for taxable periods beginning on or after January 1, 2023.