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eFILE ~ Business Tax Help
 
e-FILE Help | eFILE Website
 

Getting Started

Overview

If you have filed with New Hampshire Department of Revenue Administration after 1998, you can pay your Business Enterprise Tax (BET), Business Profit Tax (BPT), and Interest and Dividends Tax (I&D), estimate, extension, return and amended return payments.

When you use this system for the first time, enter your nine-digit SSN, FEIN, PTIN or New Hampshire DIN.  This number will be referred to as your New Hampshire Identification Number. You will then create your own PIN. Your PIN must be four digits and cannot contain any spaces. You will also be asked to enter a PIN HINT question as an alternative to entering the system if you forget your PIN.  If you forget your PIN, and the Hint does not help you remember it, contact the Department at (603) 230-5000, M-F 8am-4:30pm Eastern Time.

To make an electronic payment, you will need the following information:

1. Tax type (BET/BPT & I&D)
2. Payment type (Estimates, Extensions, Return payments and Amended return payments)
3. Taxable period
4. Total payment
5. Bank account type (checking or savings)
6. Bank routing number
7. Bank account number

When you are finished making a payment, you will receive a confirmation number with a date and time stamp. If you exit before getting a confirmation number, your information will not be saved or processed.

When using this system, use the navigational buttons on each screen instead of your browser buttons. Using the Back or Forward buttons on your browser may interfere with making a payment.

The Department has a Demo of our e-file program available to be used if you would like to run through the program before making an actual payment. Any information entered on the demo screen will not be retained for future use.

Who Can Use e-File?

Anyone who has filed with the New Hampshire Department of Revenue Administration after 1998 can pay Business Enterprise Tax (BET), Business Profit Tax (BPT), and Interest and Dividends Tax (I&D), estimate, extension, return and amended return payments.

What Can You File?

The e-FILE system can be used to make the following payments:

- BET/BPT Estimate Payment
- BET/BPT Extension Payment
- BET/BPT Return Payment
- BET/BPT Amended Return Payment
- I&D Estimate  Payment
- I&D Extension Payment
- I&D Return  Payment
- I&D Amended Return Payment

Browser Hints

Having trouble using e-FILE New Hampshire ? Receiving an error message while creating your payment click "CONTINUE"? Keep seeing the message that e-FILE New Hampshire is not available?

The trouble might be with your browser settings or with the version of browser you are using.  The browser is the software used to access the Internet, such as Internet Explorer or Netscape Navigator.  Check out these things on your browser:

1. Browser version must be 5.0 or higher for Internet Explorer; Netscape must be version 4.0 or higher.

2. Your browser must have 128-bit encryption.  Encryption is the ability of the browser to scramble the contents of a Web site so that no one else can see the information being entered.

To check version and encryption do the following:

For Internet Explorer:

· Click on the Help menu on the top bar of your browser. Click on "About Internet Explorer."

· Read the version and "cipher strength" (encryption). Version must be 5.0 or higher; cipher strength must be 128-bit.

For Netscape Navigator:

· Click on the Help menu on the top bar of the browser.  Click on "About Navigator."

· The version number follows the name, Netscape Navigator.  It must be 4.0 or higher.

· Scroll down the page until you see RSA on the left side.  The second paragraph starts "This version supports US security, etc."  If RC2-CBC and/or RCfour are listed, the encryption is 128-bit.

3. Your browser must be set to check for new versions of stored pages every visit to the page.

To check your browser's settings for new versions of stored pages, do the following:

For Internet Explorer:

· Click on the Tools menu on the top bar of your browser. Select "Internet Options"

· Click on the "General Tab." In the middle of that page, under "Temporary Internet Files," click the "Settings" button.

· At the top of that page, under "Check for newer versions of stored pages," select the FIRST option "Every visit to the page"

· Click "OK" in the Settings box.

· Click "OK" again to close the Internet Options box.

For Netscape Navigator:

· Click on the Edit menu on the top bar of your browser. Select "Preferences"

· Under "Category" on the left side, double-click on "Advanced"

· Click on "Cache" under the title "advanced"

· On the right side, in the lower half of the page, where you see, "document in cache is compared to document on network," click on "Every time.”  Click "OK" to close "Preferences."

For AOL:

· The default setting is to always look at the stored copy of Internet pages from the hard drive.  This means that once you have trouble with a page or see the "technical difficulties" message, you will always see that old page. 

· To see a fresh version of a page, each time you get to a new screen, click on the "Reload" symbol at the top of your browser or on your keyboard press the "CTRL" and "R" keys at the same time.

4.      Your browser must be set to accept "cookies."  Some Web sites store information in a small text file called a "cookie," on your hard drive. The cookie contains information that you provided while using the Web site.  Allowing a Web site to create a cookie does not give that or any other site access to the rest of your computer, and only the site that created the cookie can read it.

To check your browser's settings for cookies, do the following:

For Internet Explorer :

  1. Click on the Tools menu on the top bar of your browser.  Select "Internet Options"

  2. Click on the Security tab.

  3. Click on Internet in the pictures at the top of the page, and click on "Custom Level" button at bottom of page.

  4. Scroll down a bit till you see the topic "Cookies."  Click on "Enable" for "Allow cookies that are stored on your computer."

  5. Click "OK"; click "Yes" for the warning message or click "Apply" if no warning appears.  Then click "OK" to close the Internet Options window.

For Netscape Navigator :

  1. Click on the Edit menu on the top bar of your browser.  Select "Preferences"

  2. Under "Category" on the left side, click on "Advanced"

  3. On the right side, in the lower half of the page under "Cookies," click on "Accept cookies."  Then click "OK" to close the window.

Logging In

To log in, enter your New Hampshire ID number, this would be your SSN, FEIN, PTIN or New Hampshire DIN.  Do not enter hyphens, spaces or any preceding zeros.  For example, a Social Security number of 123-45-6789 would be entered as 123456789.  Please see below for detailed screen instructions to log on with your New Hampshire ID number.

New Hampshire Tax Payment System

This page allows you to enter your New Hampshire Identification Number (NH ID).

In the drop-down box click on SSN (social security number), FEIN (federal employer identification number), PTIN (preparer identification number) or DIN (Department identification number assigned to SMLLC's (Single Member Limited Liability Company))

- If a PTIM is entered, it should start with "P", followed by 8 digits.
- If a DIN is entered, it should start with "NL", followed by 7 digits .

The NH ID type (SSN, FEIN, PTIN or DIN) and number 123456789,

P12345678 or NL1234567 must be a combination that you have registered or under which you have previously filed under with the Department.

Clicking on the BACK button will take you to the State of New Hampshire Department of Revenue Administration web site:

http:// www.nh.gov/revenue/

If no errors have been made, clicking on the CONTINUE button will take you to the "Login" screen.  First time users will be directed to the "Create Your PIN" screen.

Mailing Address

Please enter the business name or name and the address you last filed with the Department. If you have had an address change since your last filing with the Department you are unable to file e-file.

- Enter Business if applicable
- Enter First Name
- Enter Middle Initial
- Enter Last Name
- Enter Address Line 1
- Enter Address Line 2 if applicable
- Enter City
- Enter State
- Enter Zip Code
- Enter Country/Province if filer out side of the United States

Clicking on the Back button will take you back to the "Login" screen.

Clicking on the Continue button will take you to the "Main Menu" screen.

Main Menu Options

General

Only the options that you have been authorized to perform will be available to you on the Main Menu.

On-line payment options currently are: Business Enterprise Tax/Business Profits Tax and Interest and Dividends Tax.  You can only make payments for the tax types for which you are registered or you have previously filed with the New Hampshire Department of Revenue Administration. If you have any questions regarding the tax types you are registered for, contact the Department at (603) 271-2186, M-F 8am-4:30pm Eastern Time.

Main Menu

This page will allow you to select functions you wish to perform.  The selections available are:

Make A Payment: Make estimate, extension, return and/or amended return payments for the Business Enterprise, Business Profits and/or Interest and Dividends taxes.  Choosing this option will take you to the "Select Tax & Payment Types" screen.

Make Payments for Clients: Preparers or those filing on behalf of clients can make estimate, extension, return and/or amended return payments on their clients New Hampshire Business Enterprise, Business Profits and/or Interest and Dividends taxes.  Choosing this option will take you to the "Select File Type" screen where you will select the type of file that you will be sending and subsequently define your file layout.

Cancel A Payment:  Taxpayers or tax preparers may cancel a payment made with e-FILE New Hampshire .  If the payment has been extracted for processing, you will not be able to cancel the payment. Choosing this option will take you to the "Cancel A Payment" screen.

Change PIN/Hint: Taxpayers or tax preparers may change their PIN and PIN Hint.  For security reasons, we recommend changing your PIN and PIN Hint often.  Choosing this option will take you to the " Change PIN " screen.

Administer Multiple Users: If your business structure requires you to have multiple users choose this option to authorize the additional users that you specify to make payments.  You will assign each user a PIN to enter the e-FILE New Hampshire system.  Each person will be able to pay only the tax types that you authorize.  Choosing this option will take you to the " Multiple User Contact Information " screen.

View Transaction Information:  Click this option to view e-FILE New Hampshire transactions entered and their associated status.

Clicking on the LOGOUT button will take you to the " Thank You " screen.

Make a Payment


Select Tax & Payment Types

This page will allow the taxpayer to enter the tax type and the payment type for which they are making a payment.  Your previous filing history and the choices that you made when you registered with the Department will determine the options that are available to you.

The taxpayer name and NH ID Number associated with this application will be displayed.

From the Tax Type drop-down box select: BET/BPT (Business Enterprise Tax/Business Profits Tax) or I&D (Interest & Dividends Tax).

From the Payment Type drop-down box select: Estimate, Extension, Return or Amended Return.

Clicking on the BACK button will take you to the Main Menu.

Clicking on the CONTINUE button will take you to the payment screen for the tax type and payment type combination that you selected:

- BET/BPT Estimate Payment
- BET/BPT Extension Payment
- BET/BPT Return Payment
- BET/BPT Amended Return Payment
- I&D Estimate  Payment
- I&D Extension Payment
- I&D Return  Payment
- I&D Amended Return Payment

If you make electronic payments, do not mail us a payment voucher.  However, a paper return must be filed after the end of the taxable period. If you are making an amended return payment, an amended paper return must be filed with the Department.

Business Tax Estimate Payment

The taxpayer name and NH ID Number associated with this application will be displayed.

The calendar year will default to the current year based upon the current date (Example 2002). If you are a fiscal year filer, or if you are filing estimated tax payments for a short period, enter the beginning two-digit month, two-digit day and four-digit year. Then enter the ending two-digit month, two-digit day and four-digit year of the taxable period for which you are making a payment. (Example 10/01/2002 - 09/30/2003) These dates will override the calendar year.

Enter the amount of Business Enterprise Tax you are paying.

Enter the amount of Business Profits Tax you are paying.

Clicking on the BACK button will take you to the "Select Tax & Payment Type" screen.

Clicking on the CONTINUE button will take you to the "Business Estimate Payment 2" screen.

Business Tax Estimate Payment 2

This screen will display a total based on the calculation of the BET payment amount plus the BPT payment amount.

Clicking on the BACK button will take you to the "Business Tax Estimate" screen.

Clicking on the CONTINUE button will take you to the "ACH1" screen.

Business Tax Extension Payment

The taxpayer name and NH ID Number associated with this application will be displayed.

The calendar year will default to the current year based on the current date (Example 2002). If you are a fiscal year filer or if you will be filing a short period return, enter the beginning two-digit month, two-digit day and four-digit year. Then enter the ending two-digit month, two-digit day and four digit year of the taxable period for which you are making a payment. (Example 10/01/2002 - 09/30/2003) These dates will override the calendar year.

Enter the amount of Business Enterprise Tax you are paying.

Enter the amount of Business Profits Tax you are paying.

Clicking on the BACK button will take you to the "Select Tax & Payment Type" screen.

Clicking on the CONTINUE button will take you to the "Business Extension Payment 2" screen.

Business Tax Extension Payment 2

This screen will display a total based on the calculation of the BET payment amount plus the BPT payment amount.

Clicking on the BACK button will take you to the "Business Tax Extension" screen.

Clicking on CONTINUE will take you to the "ACH1" screen.

Business Tax Return Payment

The taxpayer name and NH ID Number associated with this application will be displayed.

From a drop-down box select the calendar year for which you are making a payment.  The options available to you are: 2002, 2001, 2000 or 1999.  If you are a fiscal year filer or if you will be filing a short period return, enter the beginning two-digit month, two-digit day and four-digit year. Then enter the ending two- digit month, two-digit day and four-digit year of the taxable period for which you are making a payment. (Example 10/01/2002 - 09/30/2003) These dates will override the calendar year.

Enter the amount of Business Enterprises Tax you are paying.

Enter the amount of Business Profits Tax you are paying.

Enter the amount of interest you are paying.

Interest Calculations per RSA 21-J:28

Period

Daily Decimal Rate

01/01/2008 - 12/31/2008

.000273 daily = 10% (yearly)

01/01/2007 - 12/31/2007 .000274 daily = 10% (yearly)
01/01/2006 - 12/31/2006 .000219 daily = 8% (yearly)
01/01/2005 - 12/31/2005 .000164 = 6% (yearly)
01/01/2004 - 12/31/2004 .000191 = 7% (yearly)
01/01/2003 - 12/31/2003 .000219 daily) =  8% (yearly)

01/01/2002 - 12/31/2002

.000247 daily =  9% (yearly)

01/01/2001 - 12/31/2001

.000301 daily = 11% (yearly)

01/01/2000 - 12/31/2000

.000274 daily = 10% (yearly)

01/01/1999 - 12/31/1999

.000274 daily = 10% (yearly)

01/01/1998 - 12/31/1998

.000301 daily = 11% (yearly)

Prior to 01/01/1998

.000411 daily = 15% (yearly)

To calculate interest, use the following formula:

Amount of Tax Due    X   Daily Decimal Rate   X   Number of Days Late Per Tax Period

For Example:

On August 15, 2003 , you file your 2001 Business Tax Return payment of $1000.00, which was due April 15, 2002 . The interest due is calculated as follows:

Amount of Tax Due:

X

Daily Decimal Rate

X

Number of Days Late Per Tax Period

=

Interest Amount

$1000.00

X

.000247

X

259 Days

( 4/16/2002 - 12/31/2002)

=

$63.98

$1000.00

X

.000247

X

227 Days

( 1/3/2003 - 8/15/2003)

=

                    $49.71

 

 

 

 

 

Total Interest Amount

=

$113.69

The New Hampshire statutes governing interest rates were amended in 1995 [CH 268] to require that starting on January 1, 1998, and determined annually thereafter, the New Hampshire interest rates would be based upon the rates set by the federal government under Internal Revenue Code § 6621(a)(2).  RSA 21-J :28, II provides that the "annual underpayment rate" is tied to the underpayment rate specified in the Internal Revenue Code of 1986, as in effect on the September 1 immediately preceding such calendar year, plus 2 percentage points.  RSA 21-J:28, III provides that the "overpayment rate" (the interest rate paid on refunds) is to be 3 percentage points less than the rate set in RSA 21-J:28, paragraph II.

Enter the amount of penalties that you are paying.

  1. FAILURE TO PAY: A penalty equal to 10% of any nonpayment of taxes shall be imposed if the taxpayer fails to pay the tax when due.

  2. FAILURE TO FILE: A taxpayer failing to file a complete return may be subject to a penalty equal to 5% of the tax due or $10, whichever is greater, for each month or part thereof that the return remains unfiled or incomplete.  The total amount of this penalty shall not exceed 25% of the balance of tax due or $50, whichever is greater.  Calculate this penalty starting from the original due date of the return until the date a complete return is being filed.

  3. UNDERPAYMENT PENALTY: If the Business Enterprise Tax or the Business Profits Tax is more than $200, you may have been required to make estimated Business Enterprise Tax and/or Business Profits Tax payments during the year.  To calculate your penalty for nonpayment or underpayment of estimates, or to determine if you qualify for an exemption from filing estimate payments, complete Form DP- 2210/2220 and mail it with your return.  Use only one Form DP-2210/2220 to calculate the underpayment of estimated taxes for both the Business Enterprise and Business Profit Taxes.

Clicking on the BACK button will take you to the Select Tax & Payment Type screen.

Clicking on the CONTINUE button will take you to the Business Tax Return Payment 2 screen.

Business Tax Return Payment 2

This screen will display a total based on the calculation of BET payment amount plus BPT payment amount plus interest plus penalties.

Clicking on the BACK button will take you to the "Business Tax Return Payment" screen.

Clicking on the CONTINUE button will take you to the "ACH1" screen.

Business Tax Amended Return Payment

If you discover an error was made on your BET and/or BPT return(s) after they were filed, amended returns should be promptly filed by completing a corrected Form BT-SUMMARY and the appropriate BET and/or BPT returns.  If the amended return indicates that additional tax, interest and/or penalties are due, you may make the payment(s) by using e-FILE New Hampshire .  You can not use e-FILE New Hampshire to receive a refund or credit on an amended return.

The Taxpayer Name and NH ID Number associated with this application will be displayed.

From a drop-down box select the calendar year for which you are making a payment.  The options available to you are: 2002, 2001, 2000 or 1999.  OR If you are a fiscal year filer or if you will be filing a short period return enter the beginning two-digit month, two-digit day and four digit year and the ending two-digit month, two-digit day and four digit year of the taxable period for which you are making a payment.

Enter the amount of Business Enterprise Tax you are paying.

Enter the amount of Business Profits Tax you are paying.

Enter the amount of interest you are paying.

Interest Calculations per 21-J:28

Period

Daily Decimal Rate

01/01/2008 - 12/31/2008

.000273 daily = 10% (yearly)

01/01/2007 - 12/31/2007 .000274 daily = 10% (yearly)
01/01/2005 - 12/31/2005 .000219 daily = 8% (yearly)
01/01/2004 - 12/31/2004 .000164 daily = 7% (yearly)
01/01/2003 - 12/31/2003 .000219 daily =  8% (yearly)

01/01/2002 - 12/31/2002

.000247 daily =  9% (yearly)

01/01/2001 - 12/31/2001

.000301 daily = 11% (yearly)

01/01/2000 - 12/31/2000

.000274 daily = 10% (yearly)

01/01/1999 - 12/31/1999

.000274 daily = 10% (yearly)

01/01/1998 - 12/31/1998

.000301 daily = 11% (yearly)

Prior to 01/01/1998

.000411 daily = 15% (yearly)

To calculate interest, use the following formula:

Amount of Tax Due    X   Daily Decimal Rate   X   Number of Days Late Per Tax Period

For Example:

On August 15, 2003 , you file your 2001 Business Tax Amended Return payment of $1000.00, which was due April 15, 2002 . The interest due is calculated as follows:

 

Amount of Tax Due:

X

Daily Decimal Rate

X

Number of Days Late Per Tax Period

=

Interest Amount

$1000.00

X

.000247

X

259 Days

( 4/16/2002 - 12/31/2002)

=

$63.98

$1000.00

X

.000247

X

227 Days

( 1/3/2003 - 8/15/2003)

=

$49.71

 

 

 

 

 

Total Interest Amount

=

$113.69

 

The New Hampshire statutes governing interest rates were amended in 1995 [CH 268] to require that starting on January 1, 1998, and determined annually thereafter, the New Hampshire interest rates would be based upon the rates set by the federal government under Internal Revenue Code § 6621(a)(2).  RSA 21-J :28, II provides that the "annual underpayment rate" is tied to the underpayment rate specified in the Internal Revenue Code of 1986, as in effect on the September 1 immediately preceding such calendar year, plus 2 percentage points.  RSA 21-J:28, III provides that the "overpayment rate" (the interest rate paid on refunds) is to be 3 percentage points less than the rate set in RSA 21-J:28, paragraph II.

Enter the amount of penalties you are paying.

  1. FAILURE TO PAY: A penalty equal to 10% of any nonpayment of taxes shall be imposed if the taxpayer fails to pay the tax when due

  2. FAILURE TO FILE: A taxpayer failing to file a complete return by the due date may be subject to a penalty equal to 5% of the tax due or $10, whichever is greater, for each month or part thereof the returns remains unfiled or incomplete.  The total amount of this penalty shall not exceed 25% of the balance of tax due or $50, whichever is greater.  Calculate this penalty starting from the original due date of the return until the date a complete return is being filed.

  3. UNDERPAYMENT PENALTY: If the Business Enterprise Tax or the Business Profits Tax is more than $200, you may have been required to file estimated Business Enterprise Tax and/or Business Profits Tax payments during the year.  To calculate your penalty for nonpayment or underpayment of estimates, or to determine if you qualify for an exemption from filing estimate payments, complete Form DP-2210/2220 and mail it with your return.  Use only one Form DP-2210/2220 to calculate the underpayment of estimated taxes for both the Business Enterprise and Business Profits Taxes.

Clicking on the BACK button will take you to the "Select Tax & Payment Type" screen.

Clicking on the "CONTINUE" button will take you to the "Business Tax Amended Return Payment 2" screen.

Business Tax Amended Return Payment 2

This screen will display a total based on the calculation of BET payment amount plus BPT payment amount plus interest plus penalties.

Clicking on the BACK button will take you to the "Business Tax Amended Return Payment" screen.

Clicking on the CONTINUE button will take you to the "ACH1" screen.

Interest & Dividends Tax Estimate Payment

The taxpayer name and NH ID Number associated with this application will be displayed.

The calendar year will default to the current year based upon the current date (Example 2002). If you are a fiscal year filer, or if you are filing estimated tax payments for a short period, enter the beginning two-digit month, two-digit day and four-digit year. Then enter the ending two-digit month, two-digit day and   four-digit year of the taxable period for which you are making a payment. (Example 01/01/2002 - 09/30/2003) These dates will override the calendar year.

Enter the amount of Interest & Dividends Tax you are paying.

Clicking on the BACK button will take you to the "Select Tax & Payment Type" screen.

Clicking on the CONTINUE button will take you to the "Interest & Dividends Estimate Payment 2" screen.

Interest & Dividends Tax Estimate Payment 2

 

This screen will display the amount that you input on the "Interest & Dividends Tax Estimate Payment" screen.

Clicking on the BACK button will take you to the "Interest & Dividends Tax Estimate Payment" screen.

Clicking on the CONTINUE button will take you to the "ACH1" screen.

Interest & Dividends Tax Extension Payment

The taxpayer name and NH ID Number associated with this application will be displayed.

The calendar year will default to the current year based on the system date (Example 2002). If you are a fiscal year filer or if you will be filing a short period return, enter the beginning two-digit month, two-digit day and four-digit year. Then enter the ending two-digit month, two-digit day and four-digit year of the taxable period for which you are making a payment. (Example 10/01/2002 - 09/30/2003) These dates will override the calendar year.

Enter the amount of Interest & Dividends Tax you are paying.

Clicking on the BACK button will take you to "Select Tax & Payment Type" screen.

Clicking on the CONTINUE button will take you to the "ACH1" screen.

Interest & Dividends Tax Extension Payment 2

This screen will display the amount you input on the "Interest & Dividends Tax Extension" screen.

Clicking on the BACK button will take you to the "Interest & Dividends Tax Extension" screen.

Clicking on the CONTINUE button will take you to the "ACH1" screen.

Interest & Dividends Tax Return Payment

The taxpayer name and NH ID Number associated with this application will be displayed.

From a drop-down box select the calendar year for which you are making a payment.  The options available to you are: 2002, 2001, 2000 or 1999.  If you are a fiscal year filer, or if you will be filing a short period return, enter the beginning two-digit month, two-digit day and four-digit year. Then enter the ending two-digit month, two-digit day and four-digit year of the taxable period for which you are making a payment. (Example 10/01/2002 - 09/30/2003) These dates will override the calendar year.

Enter the amount of Interest & Dividends Tax you are paying.

Enter the amount of interest you are paying.

Interest Calculations per 21-J:28

Period

Daily Decimal Rate

01/01/2008 - 12/31/2008

.000273 daily = 10% (yearly)

01/01/2007 - 12/31/2007 .000274 daily = 10% (yearly)
01/01/2006 - 12/31/2006 .000219 daily = 8% (yearly)
01/01/2005 - 12/31/2005 .000164 daily = 6% (yearly)
01/01/2004 - 12/31/2004 .000191 daily = 7% (yearly)
01/01/2003 - 12/31/2003 .000219 daily =  8% (yearly)

01/01/2002 - 12/31/2002

.000247 daily =  9% (yearly)

01/01/2001 - 12/31/2001

.000301 daily = 11% (yearly)

01/01/2000 - 12/31/2000

.000274 daily = 10% (yearly)

01/01/1999 - 12/31/1999

.000274 daily = 10% (yearly)

01/01/1998 - 12/31/1998

.000301 daily = 11% (yearly)

Prior to 01/01/1998

.000411 daily = 15% (yearly)

To calculate interest, use the following formula:

Amount of Tax Due    X   Daily Decimal Rate   X   Number of Days Late Per Tax Period

For Example:

On August 15, 2003 , you file your 2001 Interest & Dividends Tax Return payment of $1000.00, which was due April 15, 2002 . The interest due is calculated as follows:

 

Amount of Tax Due:

X

Daily Decimal Rate

X

Number of Days Late Per Tax Period

=

Interest Amount

$1000.00

X

.000247

X

259 Days

( 4/16/2002 - 12/31/2002)

=

$63.98

$1000.00

X

.000247

X

227 Days

( 1/3/2003 - 8/15/2003)

=

$49.71

 

 

 

 

 

Total Interest Amount

=

$113.69

The New Hampshire statutes governing interest rates were amended in 1995 [CH 268] to require that starting on January 1, 1998, and determined annually thereafter, the New Hampshire interest rates would be based upon the rates set by the federal government under Internal Revenue Code § 6621(a)(2).  RSA 21-J :28, II provides that the "annual underpayment rate" is tied to the underpayment rate specified in the Internal Revenue Code of 1986, as in effect on the September 1 immediately preceding such calendar year, plus 2 percentage points.  RSA 21-J:28, III provides that the "overpayment rate" (the interest rate paid on refunds) is to be 3 percentage points less than the rate set in RSA 21-J:28, paragraph II.

Enter the amount of penalties that you are paying.

  1. FAILURE TO PAY: A penalty equal to 10% of any nonpayment of taxes shall be imposed if the taxpayer fails to pay the tax when due.

  2. FAILURE TO FILE: A taxpayer failing to file a complete return may be subject to a penalty equal to 5% of the tax due for each month or part thereof that the return remains unfiled or incomplete.  The total amount of this penalty shall not exceed 25% of the balance of tax due.  Calculate this penalty starting from the original due date of the return until the date a complete return is being filed.

  3. UNDERPAYMENT PENALTY: If the Interest & Dividends Tax is more than $200, you may have been required to file estimated Interest and Dividends Tax payments during the year.  To calculate your penalty for nonpayment or underpayment of estimates, or to determine if you qualify for an exemption from filing estimate payments, complete Form DP- 2210/2220 and mail it with you return.

Clicking on the BACK button will take you to the "Select Tax & Payment Type" screen.

Clicking on the CONTINUE button will take you to the "Interest & Dividends Tax Return Payment 2" screen.

Interest & Dividends Tax Return Payment 2

This screen will display a total based on the calculation of I&D payment amount plus interest plus penalties.

Clicking on the BACK button will take you to the "Interest & Dividends Tax Return Payment" screen.

Clicking on the CONTINUE button will take you to the "ACH1" screen.

Interest & Dividends Tax Amended Return Payment

If you discover an error was made on your I&D return after it was filed, an amended return should be promptly filed by completing a corrected Form DP-10.  If the amended return indicates that additional tax, interest and/or penalties are due, you may make the payment(s) by using e-FILE New Hampshire .  You can not use e-FILE New Hampshire to receive a refund or credit on an amended return.

The taxpayer name and NH ID associated with this application will be displayed.

From a drop-down box select the calendar year for which you are making a payment.  The options available to you are: 2002, 2001, 2000 or 1999. If you are a fiscal year filer, or if you will be filing a short period return enter the beginning two-digit month, two-digit day and four-digit year. Then enter the ending two- digit month, two-digit day and four-digit year of the taxable period for which you are making a payment. (Example 10/01/2002 - 09/30/2003) These dates will override the calendar year.

Enter the amount of Interest & Dividends Tax you are paying.

Enter the amount of interest you are paying.

Interest Calculations per 21-J:28

Period

Daily Decimal Rate

01/01/2008 - 12/31/2008

.000273 daily = 10% (yearly)

01/01/2007 - 12/31/2007 .000274 daily = 10% (yearly)
01/01/2006 - 12/31/2006 .000219 daily = 8% (yearly)
01/01/2005 - 12/31/2005 .000164 daily = 6% (yearly)
01/01/2004 - 12/31/2004 .000191 daily = 7% (yearly)
01/01/2003 - 12/31/2003 .000219 daily =  8% (yearly)

01/01/2002 - 12/31/2002

.000247 daily =  9% (yearly)

01/01/2001 - 12/31/2001

.000301 daily = 11% (yearly)

01/01/2000 - 12/31/2000

.000274 daily = 10% (yearly)

01/01/1999 - 12/31/1999

.000274 daily = 10% (yearly)

01/01/1998 - 12/31/1998

.000301 daily = 11% (yearly)

Prior to 01/01/1998

.000411 daily = 15% (yearly)

To calculate interest, use the following formula:

Amount of Tax Due    X   Daily Decimal Rate   X   Number of Days Late Per Tax Period

For Example:

On August 15, 2003 , you file your 2001 Interest & Dividends Tax Amended Return payment of $1000.00, which was due April 15, 2002 . The interest due is calculated as follows:

Amount of Tax Due:

X

Daily Decimal Rate

X

Number of Days Late Per Tax Period

=

Interest Amount

$1000.00

X

.000247

X

259 Days

( 4/16/2002 - 12/31/2002)

=

$63.98

$1000.00

X

.000247

X

227 Days

( 1/3/2003 - 8/15/2003)

=

$49.71

 

 

 

 

 

Total Interest Amount

=

$113.69

The New Hampshire statutes governing interest rates were amended in 1995 [CH 268] to require that starting on January 1, 1998, and determined annually thereafter, the New Hampshire interest rates would be based upon the rates set by the federal government under Internal Revenue Code § 6621(a)(2).  RSA 21-J :28, II provides that the "annual underpayment rate" is tied to the underpayment rate specified in the Internal Revenue Code of 1986, as in effect on the September 1 immediately preceding such calendar year, plus 2 percentage points.  RSA 21-J:28, III provides that the "overpayment rate" (the interest rate paid on refunds) is to be 3 percentage points less than the rate set in RSA 21-J:28, paragraph II.

Enter the amount of penalties you are paying.

  1. FAILURE TO PAY: A penalty equal to 10% of any nonpayment of taxes shall be imposed if the taxpayer fails to pay the tax when due.

  2. FAILURE TO FILE: A taxpayer failing to file a complete return by the due date may be subject to a penalty equal to 5% of the tax due for each month or part thereof the return remains unfiled or incomplete.  The total amount of this penalty shall not exceed 25% of the balance of tax due.  Calculate this penalty starting from the original due date of the return until the date a complete return is being filed.

  3. UNDERPAYMENT PENALTY: If the Interest & Dividends Tax is more than $200, you may have been required to file estimated Interest & Dividends Tax payments during the year.  To calculate your penalty for nonpayment or underpayment of estimates, or to determine if you qualify for an exemption from filing estimate payments, complete Form DP-2210/2220 and mail it with your return.

Clicking on the BACK button will take you to the "Select Tax & Payment Type" screen.

Clicking on the CONTINUE button will take you to the "Interest & Dividends Tax Amended Return Payment 2" screen.

Interest & Dividends Tax Amended Return Payment 2

This screen will display a total based on the calculation of I&D payment amount plus interest plus penalties.

Clicking on the BACK button will take you to the "Interest & Dividends Tax Amended Return Payment" screen.

Clicking on the CONTINUE button will take you to the "ACH1" screen.

Due Dates

If a due date falls on a weekend or legal holiday, your payment is due the following business day.  New Hampshire 's legal holidays are: New Year's Day, Martin Luther King Jr. Civil Rights Day, Presidents' Day, Memorial Day, Independence Day, Labor Day, Veterans' Day, Thanksgiving Day, Thanksgiving Friday, Christmas Day.

Interest & Dividends Tax

  1. Estimated tax payment due dates:

Calendar Year Filers on: April 15th, June 15th, and September 15th of the calendar year; and January 15th following the last day of the calendar year.

Fiscal Year Filers: payments are due on the 15th day of the 4th, 6th, 9th, and 12th month of the fiscal year.

  1. Extension and Return payment due dates:

Calendar Year Filers on: April 15th following the last day of the taxable period.

Fiscal Year Filers on: the 15th day of the 4th month following the last day of the taxable period.

Business Enterprise Tax and Business Profits Tax

  1. Estimated tax payment due dates:

Calendar Year Filers on: April 15th, June 15th, September 15th, and December 15th of the calendar year.

Fiscal Year Filers on: payments are due on the 15th day of the 4th, 6th, 9th , and 12th month of the fiscal year.

  1. Extension and Return payment due dates on:

Corporate or Combined Group Filers: March 15th or the 15th day of the 3rd month after the last day of the taxable period. 

Partnership, Proprietorship or Fiduciary Filers: April 15th or the 15th day of the 4th month after the last day of the taxable period.

Non Profit Filers: May 15th or the 15th day of the 5th month after the last day of the taxable period.

Payment Authorization

This screen will display the payment information in a check format.  Please verify the payment amount is correct. If it is not correct, click the BACK button to return to the prior screens and make the necessary adjustments.

If the payment amount is correct, indicate if you would like the payment to be withdrawn from a checking or savings account. 

At the bottom of the check please enter your (9-digit) routing number and (from 3- to 17-digit) account number as shown.

When entering your bank routing number for your checking account, be sure to use the nine-digit number that appears on your checks. The routing number on your deposit slips may be different than the one on your checks if you bank at a branch office.

The banking information you enter will be stored and displayed back to you the next time you make a payment. You can change your banking information at any time.

The payment date will default to the current date.  If you wish to warehouse the payment, enter a later date and the payment will not be imported until the day prior. Warehouse payments can only be made up to one year from the current date. Please be aware, the warehoused payment date must be a valid banking day. Valid banking days are: Monday through Friday except for the following days: New Year's Day, Martin Luther King Jr. Civil Rights Day, Presidents' Day, Memorial Day, Independence Day, Labor Day, Columbus Day, Veterans' Day, Thanksgiving Day, Christmas Day. 

If the date you enter is later than the due date for your payment you may be billed for late payment penalty and interest.

Once you have entered the required fields, please click the CONTINUE button.

Payment Authorization Verification

The check now reflects the payment as it will be withdrawn from your account.  Please verify the following items:  type of payment, type of bank account, payment date, payment amount, routing number, and bank account number.

If the type of payment or the payment amount is incorrect, click the BACK button to return to the prior screens to make the necessary adjustments.  To make corrections on the other items listed, click the EDIT button. 

Once all the information on the check is valid, click the AUTHORIZE button to submit the payment.

Payment Confirmation

Once a payment has been submitted through e-FILE New Hampshire , you will receive a confirmation number as well as a payment summary for your records.  Please print or save this screen by using your browser's print or save function.  You will need to have this information to verify or cancel this transaction. 

If you wish to make another payment for this account, click the MAKE ANOTHER PAYMENT button.  If you wish to make other inquires or corrections for this account, click the MAIN MENU button.

If you are done with this application, please click the LOGOUT button to ensure your tax information is no longer displayed on your computer.

Cancel a Payment

If you need to change a payment, you must cancel the payment and re-create it with the correct information.

Enter Confirmation Number

You may cancel a payment submitted for this account by entering the confirmation number and date listed at the bottom of your printed or saved payment confirmation sheet and click the CONTINUE button. 

A payment can be cancelled up through 2pm Eastern Time on the same day the payment was initiated or, for warehoused payments, up through 2pm Eastern Time on the banking day prior to the payment date.

If the payment has been extracted for processing, you will not be able to cancel the payment.

If you do not have the confirmation number or date, please call taxpayer assistance at (603) 271-2186, M-F 8am-4:30pm Eastern Time.

The cancel payment screen will reflect the payment summary for the confirmation number and date entered. If upon review of this information, you do not wish to cancel the payment, click the MAIN MENU button.

If the payment summary does reflect a payment you wish to cancel, click the CANCEL PAYMENT button.

Cancel Payment Confirmation

Once a payment has been cancelled through e-FILE New Hampshire , you will receive a new confirmation number for your records.  Please print or save this screen by using your browser's print or save function.  You will need to have this information to verify this payment transaction has been cancelled. 

If you wish to make another payment for this account, click the MAKE ANOTHER PAYMENT button.  If you wish to make other inquires or corrections for this account, click the MAIN MENU button. 

If you are done with this application, please click the LOGOUT button to ensure your tax information is no longer displayed on your computer.

PIN/HINT

Create/Change a PIN

Your PIN allows you to access this system each time you are making payment. To create a PIN, select a series of numbers that will be easy to remember. Your PIN must be four digits long with no spaces. Do not use punctuation or any special characters such as ", /, -, #, etc.

Once you create a PIN, we recommend you also create a PIN Hint. Your PIN Hint should be a question to which only you know the answer. For security reasons, you should not use a question that could be easily answered by others, such as, "What is my phone number?"

If you forget your PIN, click HINT on the PIN page. We will ask you for the answer to the question you created. By answering correctly, you will be given access to the system so you can change your PIN.

You can change your PIN at any time by selecting "Change PIN/HINT" on the main menu. Please enter pin and validate to change your pin hint. For security reasons, we recommend changing your PIN often.

Please see below for detailed screen instructions to utilize your PIN and PIN Hint.

Create Your PIN

The first time a taxpayer logs into the e-FILE New Hampshire system they will go to this page to set up a PIN and Hint for future access.

A PIN must be entered to establish a user.

The PIN must be four digits.  Do not enter any hyphens, spaces or symbols.

Verify your PIN by re-typing exactly as you typed your PIN under A Create PIN @ above.

Your "Hint Question" may be a maximum of 45 characters (alpha-numeric).  Do not enter any hyphens or symbols.

Your "Hint Answer" may be a maximum of 45 characters (alpha-numeric).  Do not enter any hyphens or symbols.

Clicking on the BACK button will take you to the "Welcome" screen.

If no errors have been made, clicking on the CONTINUE button will take you to the Main Menu.

Change PIN

This screen allows a taxpayer to change the PIN of an existing account.  If you change your PIN you will also be required to change the Hint Question and Answer.

A PIN must be four digits.  Do not enter any hyphens, spaces or symbols.

Verify your New PIN by re-typing exactly as you typed your New PIN under Create New PIN above. 

Your A Hint Question @ may be a maximum of 45 characters (alpha-numeric).  Do not enter any hyphens or symbols.

Your A Hint Answer @ may be a maximum of 45 characters (alpha-numeric).  Do not enter any hyphens or symbols.

Clicking on the BACK button will take you to the "Main Menu" without changing your PIN/HINT.

If no errors have been made, clicking on the CONTINUE button will take you to the "Main Menu" and update your PIN.

Login

Taxpayers will be required to enter their PIN.

Your New Hampshire ID number (SSN, FEIN, PTIN or DIN) as entered previously for this application will be displayed.

Enter your four-digit PIN.

If you have forgotten your PIN clicking on the HINT button will take you to the Login Using Hint Screen.

If you enter your PIN incorrectly multiple times, your access to e-FILE New Hampshire will be denied and you will be instructed to contact the Department at (603) 271-2186, M-F 8am-4:30pm Eastern Time, to have your access reinstated .

Clicking on the BACK button will take you to the "Welcome" screen.

If no errors have been made, clicking on the CONTINUE button will take you to the "Main Menu".

Login Using Hint

This page allows taxpayers who have already set up their account but have forgotten their PIN to enter the system by using a previously established answer to a Hint they have already provided.

Your New Hampshire ID number (SSN, FEIN, PTIN or DIN) as entered previously for this application will be displayed.

The Hint question originally setup by the taxpayer will be displayed on this page.

The taxpayer must enter the correct answer to the displayed question to access this system.

Once the proper answer has been given to the Hint, the taxpayer will be taken into the application as if they entered the normal PIN.

If you enter the Answer to the Hint Question incorrectly multiple times, your access to e-FILE New Hampshire will be denied and you will be instructed to contact the Department at (603) 271-2186, M-F 8am-4:30pm Eastern Standard Time, to have your access reinstated.

Clicking on the BACK button will take you to the "Login" screen.

If no errors have been made, clicking on the CONTINUE button will take you to the "Main Menu".

Make Payments for Clients

Make Payments for Clients: Attach a File -Web Import (WI)

To make payments with the WI application, you will need to prepare a text file with your information. Each column of your file will represent a line item you need to report. You can arrange these columns in any order and tell us that order. If you have additional columns of information for your own use, identify these as "filler fields". We will ignore these columns.

We will review your file for errors and accept all payments without errors. If a payment has errors, we will provide you with a list of failed records and an explanation of the problem. You can correct your file and resubmit the failed records.

Select File Type

You need to define the file you are attaching so our system can interpret what is in your file.

You need to define the file you are attaching so our system can interpret what is in your file.

If your file has a header at the top of the page, indicate the number of lines that should be skipped.

Determine if the file you are attaching is fixed length format or delimited format. If you use a spreadsheet application, you can save your file with a delimited file - type.

The file-type of your text file will determine what you need to enter as the field separator. For example: If you save your file as comma-delimited, the field separator is a comma.

If a field in your file contains the same character defined as a field separator, you can indicate that the information is one field by using a string qualifier. Use the string qualifier at the beginning and the end of the field.

Click the NEXT button to describe your file layout. Click the RESET button to reset the fields on this form. Click the EXIT button to return to the "Main Menu".

Describe File Layout

The first time you use the WI, you need to tell us what fields are in your file and the order of these fields. The system will retain this information for future filings. If you add fields or change the field order of your file, you will need to change the file layout before sending your next file.

Indicate the order of the fields as they appear in your file by entering the order number in the box or by using the arrows to position the lines in the correct order. If you enter a number in the box, the line will move to the placement indicated when you select REFRESH.

If your file has fields we do not need, you can leave them in your file and indicate it is a filler field. We will not process filler fields.

Your file should contain one record for each payment. The following fields are required:

  1. Taxpayer ID - Alpha-numeric, SSN & FEIN must be nine-digits long, NHDIN must begin with 'NL' and be followed by 7 digits

  2. ID Type - Alpha, length 1, valid entries: S=SSN, F=FEIN, D=DIN

  3. Tax Type - Alpha, length 2, valid entries: BS=Business, ID=Interest & Dividends

  4. Document Type - Alpha, length 3 valid entries: RTP=Return Payment, EST=Estimate Payment, EXT=Extension, RTX=Amended Return Payment

  5. Business Enterprise Tax - Numeric, max length 12, including decimal point, max length 11, excluding decimal point

  6. Business Profits Tax - Numeric, max length 12, including decimal point, max length 11, excluding decimal point

  7. Interest & Dividends Tax - Numeric, max length 12, including decimal point, max length 11, excluding decimal point

  8. Interest - Numeric, max length 9, including decimal point, max length 8, excluding decimal point

  9. Penalties - Numeric, max length 9, including decimal point, max length 8, excluding decimal point

  10. Total Payment - Numeric, max length 12, including decimal point, max length 11, excluding decimal point

  11. Begin Date - Numeric, format MMDDYYYY

  12. End Date - Numeric, format MMDDYYYY

  13. Payment Date - Numeric, format MMDDYYYY

  14. Bank Routing Number - Numeric, must be 9 digits in length

  15. Bank Account Number - Numeric, minimum length 3, maximum length 17

  16. Bank Account Type - Alpha, must be 1 character in length, valid entries: C=Checking, S=Savings

Click the NEXT button to display the "Send File" screen where you attach your file. Click the BACK button to return to the "File Type" screen. Click the RESET button to reset the file layout fields to their default values. Click the Exit button to return to the "Main Menu".

Send File

Enter the file name and path to attach your file. Click the BROWSE button to search your computer for the file you want to attach. Select the file and click the SEND FILE button to send it. Click the BACK button to return to the "Describe File Layout" screen. Click the EXIT button to return to the "Main Menu".

File Progress

The File Progress screen will display the upload status of the file that you send. A percent complete value and the number of records processed will be displayed. When the progress is complete the "View File Layout" screen will be displayed.

View File Layout

This screen will give you the opportunity to view a sample of your records (the first 10 submitted) before your file is committed to the e-FILE system. If your file is correct, click the CONTINUE button to commit your file. If you see errors, click the BACK button, correct your file and re-attach it. Click the Reset button to clear the file information. Click the EXIT button to return to the "Main Menu".

View Results

The "View Results" screen will display hyperlinks which allow you to view and save your file results.

In the Total Records row, click the VIEW hyperlink to display both the successful and the failed records in the same order as your file for easy reference. Click the SAVE hyperlink to save these records to a text file.

We will review your file for errors and accept all records without errors. In the Successful Records row, click the VIEW hyperlink to view your successful records. Click the SAVE hyperlink to save your successful records to a text file. This list includes a reference to the ID#, the confirmation number, date, and time stamp.

Records with errors will not be accepted. You will get complete details of errors that failed our verification. In the Failed Records Row, click the VIEW hyperlink to view your failed records. Click the SAVE hyperlink to save your failed records to a text file. You can make corrections based on the error notices you received and resubmit the failed records. Click the SAVE FAILED ONLY hyperlink to save your failed records without the record numbers and error notices.

Click the BACK button to specify another file to upload. Click the EXIT button to return to the "Main Menu".

View All Records

The "View All Records" screen displays both the successful and the failed records in the same order as your file for easy reference. Click the EXIT button to stop using the WI application. Click the BACK button to specify another file to send.

View Successful Records

The "View Successful Records" screen displays your successful records only. Click the EXIT button to stop using the WI application. Click the BACK button to specify another file to send.

View Failed Records

The "View Failed Records" screen displays your failed records only. Click the EXIT button to stop using the WI application. Click the BACK button to specify another file.

View Transaction Information

Click this option to view e-FILE New Hampshire transactions entered and their associated status.

This screen will allow you to view all your transactions entered under your business name and NH ID number.  You must first select a tax type for which you would like to see all your e-FILE transactions entered on our system. The following information will appear once you have selected your tax type:

1. Business name
2. NH ID number
3. Select payment type
4. Confirmation number assigned to transaction
5. Tax type (BET/BPT & I&D)
6. Payment type (Estimate, Extension, Return or Amended Return)
7. Total payment
8. Payment date
9. Date sent to bank
10. Confirmation date/time stamp
11. Status of transaction (G=good or C=canceled)
12. Payer ID (If transaction was made by a multiple user)

Administer Multiple Users

General

This option allows you to authorize users to make payments if your business structure requires you to have multiple users. You will assign each user a PIN to enter the e-FILE New Hampshire system.  Each person will be able to pay only the tax types you authorize.

Setting Up Multiple Users

Multiple User Contact Information

Before you set up additional users, you will be required, as your business's Multi-User Administrator, to enter your name, phone number and e-mail address on the "Multiple User Contact Information" screen. We will use this information to contact you if we have questions about your payment transactions. You are responsible for maintaining the PIN and user authorizations that you set up. If one of the users that you have set up forgets his or her PIN, that person will need to contact you to access the system.

Multiple-User Entry

The "Multiple User Entry Screen" allows you to set up a user. To do this, enter the user's name and assign a PIN. Click the SAVE button to save the user. The PIN must be four-digits long with no spaces or special characters.  You will then be brought to a screen where you need to assign that user their specific rights.

Multiple User Add, Modify or Delete User PIN and Rights

The "Multiple User Add, Modify or Delete User PIN and Rights" screen allows you to manage your users. To assign a user payment rights, click on the round button next to the user's name and select a tax type from the drop-down list. Indicate if the user is authorized to make payments with the Y/N drop-down list. Click the ADD RIGHTS button to assign the payment rights. You may set up each user to pay more than one tax type.

To change user information, click on the round button next to the user's name and click the MODIFY RIGHTS button. You can now change any user information entered.

To remove a user from your list, click on the round button next to the user's name and click the DELETE USER button. All information for that user will be removed. After you are done, click the CLOSE button.

 


 

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