NH Department of Revenue Administration
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Welcome

New Hampshire Department of Revenue Administration

The mission of the Department of Revenue Administration is to fairly and efficiently administer the tax laws of the State of New Hampshire, collecting the proper amount of taxes due, incurring the least cost to the taxpayers, in a manner that merits the highest degree of public confidence in our integrity. Further, we will provide prompt and constructive assistance to the municipal units of government in matters of budget, finance, and the appraisal of real estate.

Announcements and Notices
New Hampshire Department of Revenue Administration will be hosting a Meals and Rentals Operator Training Opportunity
January 31, 2017
The New Hampshire Department of Revenue Administration has proposed for adoption, Advertisements of Short-Term Rentals and Failure to Include M&R Tax License Number on Advertisements of Short-Term Rentals Rules
January 5, 2017
December 23, 2016
The NHDRA's annual report for 2016 was presented to the Governor and Executive Council Meeting Agenda on December 21, 2016 as item #3A.
Rev 302.02; Rev 303.05; Rev 307.06; Rev 307.07; Rev 307.12 Business Profits Tax Basis Step-Up and Filing Deadlines
December 20, 2016
Rev 302.02 addresses what will be deemed a partnership for purposes of the Business Profits Tax. The existing Rev 302.02(c) implements the requirement imposed by former RSA 77-A:4, XIV that a business organization make an addition to gross business profits for a basis increase due to the sale or exchange of an interest or beneficial interest in such business organization. Rev 302.02(c) is being amended to reflect the amendment to RSA 77-A:4, XIV by New Hampshire Laws Chapter 300 of 2016, effective for sales or exchanges of interests in business organizations that occur on and after January 1, 2016.
Rev 2407.05 Business Enterprise Tax Short Period Return Filing Deadline
December 20, 2016
The existing Rev 2407.05 addresses the filing of short period returns for the Business Enterprise Tax. Paragraph (b) specifies the filing deadline for short period returns, and is being amended to reflect the amendment to RSA 77-E:5, I by New Hampshire Laws Chapter 66 of 2016, which changed the filing deadline for partnerships to the fifteenth day of the third month, and to the fifteenth day of the fourth month in the case of all other business enterprises, following expiration of the taxable period.
Rev 1502.06, 1503.04 Railroad and Private Rail Car Company Taxation
December 7, 2016
Rev 1502.06 requires completion and filing of the “Railroad Company Railroad Tax Payment Form,” with payment. Rev 1503.04 requires completion and filing of the “Private Rail Car Railroad Tax Payment Form,” with payment. Rev 1502.06 and 1503.04 are being readopted with amendment to change “15 days” to “30 days,” consistent with the changes to RSA 82:20, I and IV, effective July 18, 2016. The statute now requires the taxpayer to pay the railroad tax within 30 days after the date of the notice of value and tax bill.
Rev 1403.02(d), Rev 1404.01, Rev 1404.03, and Rev 1405.01 Utility Property Tax Payment Form
October 24, 2016
The existing Rev 1403.02 governs the notice of value and tax bill for the utility property tax. Rev 1404.01 specifies the mailing address for returns and payments. Rev 1404.03 requires completion and filing of the return, with payment, and Rev 1405.01 specifies the mailing address for filing documents other than returns and payments. Rev 1403.02(d) is being amended, and Rev 1404.01, Rev 1404.03, and Rev 1405.01 are being readopted with amendment to change “return” to “payment form,” consistent with the changes to RSA 83-F:5, I, effective July 18, 2016.
September 2, 2016
The purpose of this Technical Information Release is to advise taxpayers and tax preparers of the annual underpayment and overpayment interest rates for calendar year 2017 as established by RSA 21-J:28. Effective January 1, 2017 through December 31, 2017.
August 12, 2016
Senate Bill 342 (Chapter 300, Laws of 2016) repeals and reenacts RSA 77-A:4, XIV relative to how a business organization treats the sale or exchange of an ownership interest which results in an increase in basis of assets under Federal law.

Web Browser Security Standards for e-File New Hampshire

July 13, 2016
The New Hampshire Department of Revenue has upgraded the web browser security standards for e-File services through e-File New Hampshire. These services include filing your Business Enterprise Taxes, Business Profits Taxes, Interest & Dividends Taxes, Meals and Rooms (Rentals) Taxes, and Real Estate Transfer Taxes online. Please be advised that the new minimum browser requirements are:
  • Microsoft Internet Browser V10 and higher
  • Firefox 31 or higher
  • Chrome 38 or higher
  • Safari 6 or higher

Adobe Acrobat Reader Symbol Portable Document Format (.pdf). Visit nh.gov for a list of free .pdf readers for a variety of operating systems.


New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
Concord, NH 03301
(603) 230-5000  |  
TDD Access Relay NH: 1-800-735-2964  |  
fax: (603) 230-5945
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