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eFILE ~ Interest & Dividends Help
 
e-FILE Help | eFILE Website
 

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, amended return payments and tax notice.

In phase II of our New Hampshire e-File system you may now pay Business Enterprise Tax (BET), Business Profit Tax (BPT) tax notices payments, file and pay Interest & Dividends Tax return, tax notices payments, Meals & Rentals Tax (M&R) estimate, tax notices payments and file and pay your returns, amended returns and final returns.

New for tax periods beginning on or after 1-1-2004, I&D filers may request a refund and/or credit on their return overpayments. Once the Department of Revenue has validated your overpayment claim, your refund will be mailed to you by the Department of Treasury within 3 months from the date filed or authorized extension date, whichever is later. Pursuant to RSA 21-J:28-a, any refund and credit requests may be applied as an offset to any liability with respect to any tax administered by the Department of Revenue.

When you use this system for the first time, enter your nine digits SSN, FEIN, PTIN or New Hampshire DIN for Business Enterprise Tax (BET), Business Profit Tax (BPT) and Interest & Dividends Tax (I&D).  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.

For Meals & Rentals Tax (M&R) operators you will need to enter your six-digit license number. This number will be referred to as your New Hampshire Meals and Rentals Tax license number.

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, Amended return and tax notice 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.

A Power of Attorney (POA) check box was added to the return confirmation page for 2004 taxable periods and forward. By checking this box and providing the electronic signature authorization, you authorize the Department of Revenue to discuss the return with the preparer indicated. This is a limited POA. Prepares may be required to submit a form 2848 for other tax matters and/or years.

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 e-filing. Any information entered on the demo screen will not be retained for future use.

Who Can Use I&D e-File?

Anyone who has filed with the New Hampshire Department of Revenue Administration after 1998 can pay Interest and Dividends Tax (I&D), estimate, extension, return and amended return payments, as well as tax notice payments. New for tax periods beginning on or after 1-1-2004, I&D taxpayers can e-file returns claiming an overpayment. Tax periods beginning prior to 1-1-2004 may continue to e-file returns with payment in full or zero balance due by this method.

What Can You File for I&D?

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

  • 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 select "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:

  • Select the Help menu on the top bar of your browser. Select 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:

  • Select the Help menu on the top bar of the browser.  Select "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:

  • Select the Tools menu on the top bar of your browser. Select "Internet Options"
  • Select the "General Tab." In the middle of that page, under "Temporary Internet Files," select 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"
  • Select "OK" in the Settings box
  • Select "OK" again to close the Internet Options box.

For Netscape Navigator:

  • Select the Edit menu on the top bar of your browser. Select "Preferences"
  • Under "Category" on the left side, double-select on "Advanced"
  • Select "Cache" under the title "advanced"
  • On the right side, in the lower half of the pages, where you see "document in cache is compared to document on network," select  "Every time".  Select "OK" to close "Preferences."
  • 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, select 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

  • Select the Tools menu on the top bar of your browser.  Select "Internet Options"
  • Select the Security tab.
  • Select Internet in the pictures at the top of the page, and select "Custom Level" button at bottom of page.
  • Scroll down a bit till you see the topic "Cookies."  Select "Enable" for "Allow cookies that are stored on your computer."
  • Select "OK"; select "Yes" for the warning message or select "Apply" if no warning appears.  Then select "OK" to close the Internet Options window.

For Netscape Navigator:

  • Select the Edit menu on the top bar of your browser.  Select "Preferences"
  • Under "Category" on the left side, select "Advanced"
  • On the right side, in the lower half of the page, under "Cookies," select "Accept cookies."  Then select "OK" to close the window.

Logging In

To log in, enter your New Hampshire ID number. This is 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 in with your New Hampshire ID number.

In the drop-down box select SSN (social security number), FEIN (federal employer identification number), PTIN (preparer taxpayer identification number) or DIN (Department identification number assigned to SMLLC's (Single Member Limited Liability Company) and any entity not required to obtain a federal taxpayer identification number or electing to obtain a DIN for NH reporting purposes in lieu of their FEIN or SSN.

  • If a PTIN 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 with the Department.

Selecting the BACK button will take you to the "Welcome to e-File New Hampshire" screen.

If no errors have been made, selecting the CONTINUE button will take you to the "Mailing Address" screen.

Selecting the DEMO button will take you through hands on demonstration of the e-File Interest & Dividends Tax program.

Mailing Address

Please enter the business name or the name and address you last filed with the Department.

  • Enter Business Name 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 outside of the United States
  • Selecting the BACK button will take you back to the "e-File Interest & Dividends Tax" screen.
  • Selecting the CONTINUE button will take you to the "Login" screen. First time users will be directed to the "Create Your PIN" screen.

Create/Change a PIN

Your PIN allows you to access this system each time you e-file a document.. 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, select 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 taxpayers log 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 "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.

Selecting the BACK button will take you to the "e-File Interest & Dividends Tax" screen.

If no errors have been made, selecting the CONTINUE button will take you to the "Interest & Dividends Tax Main Menu" screen.

Change PIN

This screen allows a taxpayer to change the PIN of an existing account.  If you change your PIN you may also 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 "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.

Selecting the BACK button will take you to the "e-File Interest & Dividends Tax" screen without changing your PIN/Hint.

If no errors have been made, selecting the CONTINUE button will take you to the "Interest & Dividends Tax Main Menu" screen 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 selecting 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) 271-2191, M-F 8:00am-4:30pm Eastern Time, to have your access reinstated.

Selecting the BACK button will take you to the "e-File Interest & Dividends Tax Welcome" screen.

If no errors have been made, selecting the CONTINUE button will take you to the "Interest & Dividends Tax Main Menu" screen.

Selecting the CHANGE PIN button will take you to the "Change PIN" Screen.

Login Using Hint

This page allows those 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 you will be displayed on this page.

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

Once the proper answer has been given to the Hint Question, you will be taken into the application as if a normal PIN was entered.

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) 271-2191, M-F 8am-4: 30pm Eastern Standard Time, to have your access reinstated.

Selecting the BACK button will take you to the "Login" screen.

If no errors have been made, selecting the CONTINUE button will take you to the "Interest & Dividends Tax Main Menu" screen.

Interest & Dividends Tax Main Menu

This page will allow you to select functions you wish to perform for Interest & Dividends Tax.  The selections available are:

  • Make A Payment. Make estimate, extension, return, amended return or tax notice payments for Interest and Dividends taxes.  Choosing this option will take you to the " Select Tax & Payment Types " screen.
  • Make A Payment for Clients' .  Preparers or those filing on behalf of clients can make estimate, extension, return, amended return, or tax notice payments for their clients' 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 define your file layout.
  • File A Return/Amended Return. Taxpayers or tax preparers may file zero returns or returns with payments. For tax periods beginning on or after 1-1-2004 returns with I&D overpayments may be e-filed. Choosing this option will take you to the "Interest and Dividends Tax Return" screen where you will be able to fill in your return information.
  • Complete A Saved Return. Taxpayers or tax preparers may save incomplete returns on-line. They can then call up the return to complete once additional information has been gathered. Choosing this option will take you to the "Interest and Dividends Tax Return" screen. If a saved return is on file, it must be completed or deleted, before a new return can be processed.
  • Cancel A Payment. Taxpayers or tax preparers may cancel a payment made with e-File New Hampshire. A payment can be cancelled up through 2:00 PM Eastern Time on the same day the payment was initiated or, for warehoused payments, up through 2:00 PM 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. 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 or complete other options that you authorize. Choosing this option will take you to the " Multiple User Contact Information" screen.
  • View Transaction Information. Select this option to view e-File New Hampshire transactions entered and their associated status.

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

Make a Payment

Select Tax & Payment Types

This page will allow you 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 name and NH ID Number associated with this application will be displayed.

From the Tax Type drop-down box select: I&D (Interest & Dividends Tax).

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

Selecting the BACK button will take you to the "Interest & Dividends Tax Main Menu" screen.

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

  • I&D Estimate Payment
  • I&D Extension Payment
  • I&D Return Payment
  • I&D Amended Return Payment
  • I&D Tax Notice Payment

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

Interest & Dividends Tax Estimate Payment

The 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 2005). 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 Interest & Dividends Tax you are paying.

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

Selecting the CONTINUE button will take you to the "Interest & Dividends Estimate Summary" screen.

Interest & Dividends Tax Estimate Summary

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

Selecting the EDIT button will take you to the "Interest & Dividends Tax Estimate Payment" screen.

Selecting the CONTINUE button will take you to the "Payment Authorization" screen.

Interest & Dividends Tax Extension Payment

The 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 2005). 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.

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

Selecting the CONTINUE button will take you to the "Interest & Dividends Estimate Summary" screen.

Interest & Dividends Tax Extension Payment Summary

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

Selecting the EDIT button will take you to the "Interest & Dividends Tax Extension" screen.

Selecting the CONTINUE button will take you to the "Payment Authorization" screen.

Interest & Dividends Tax Return Payment

The 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 begin with the current year and the three prior years.  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 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
$1,000.00 X .000247 X 260 Days (4/16/2002 - 12/31/2002) = $63.98
$1,000.00 X .000219 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]. Starting on January 1, 1998, and determined annually thereafter, the New Hampshire interest rates are 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.

  • FAILURE TO PAY: A penalty equal to 10% of any nonpayment or underpayment of taxes shall be imposed if the taxpayer fails to pay the tax when due. If the failure to pay is due to fraud, the penalty shall be 50% of the amount of the nonpayment or underpayment.
  • FAILURE TO FILE: A taxpayer failing to timely 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.
  • UNDERPAYMENT PENALTY: As of January 1, 2004 if your tax is $500 or more, you are required to make estimated tax payments during the tax year, unless you meet an exception. Prior to January 1, 2004, you are required to make estimated payments if your tax is $200 or more.  To calculate your penalty for nonpayment or underpayment of estimates, or to determine if you qualify for an exception from filing estimate payments, complete Form DP-2210/2220. Form DP-2210/2220 may be obtained at our website or by calling the Department of Revenue Administration forms line at (603) 271-2192.

Taxpayers are advised of New Hampshire Statute RSA 21-J:33-a. Substantial Understatement Penalty as follows:

I. If there is a substantial understatement of tax imposed under RSA 77, RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A or RSA 83-C, or RSA 83-E, for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.

II. For the purposes of this section, there is a substantial understatement of tax for any taxable period if the amount of the understatement for the taxable period exceeds the greater of:
(a) 10 percent of the tax required to be shown on the return for the taxable period; or
(b) $5,000.

III.  For the purposes of paragraph II, the term "understatement" means the excess of:
(a) The amount of the tax required to be shown on the return for the taxable period, over
(b) The amount of the tax imposed which is shown on the return.

IV.  The amount of the understatement as defined in paragraph III shall be reduced by that portion of the understatement, which is attributable to:
(a) The tax treatment of any item by the taxpayer if there is or was substantial authorization for such treatment; or
(b) Any item with respect to which the relevant facts affecting the items tax treatment are adequately disclosed in the return or in a statement attached to the return.

If your return requires adequate disclosure, you cannot use e-file, please file a paper return.

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

Selecting the CONTINUE button will take you to the "Interest & Dividends Tax Return Summary" screen .

Interest & Dividends Tax Return Payment Summary

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

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

Selecting on the CONTINUE button will take you to the "Payment Authorization" 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 Interest & Dividends Tax Return.  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 use e-File New Hampshire to receive a refund or credit on an amended return for tax periods beginning on or after 1-1-2004.

The 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. Amended returns must meet Statute of Limitations rules as defined in RSA 21-J: 29, which can be found at our web site. 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 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 260 Days (4/16/2002 – 12/31/2002) = $63.98
$1000.00 X .000219 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.

  • FAILURE TO PAY: A penalty equal to 10% of any nonpayment or underpayment of taxes shall be imposed if the taxpayer fails to pay the tax when due. If the failure to pay is due to fraud, the penalty shall be 50% of the amount of the nonpayment or underpayment.
  • FAILURE TO FILE: A taxpayer failing to timely 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.
  • UNDERPAYMENT PENALTY: As of January 1, 2004 if your tax is $500 or more, you are required to make estimated tax payments during the tax year, unless you meet an exception. Prior to January 1, 2004, you are required to make estimated payments if your tax is $200 or more.  To calculate your penalty for nonpayment or underpayment of estimates, or to determine if you qualify for an exception from filing estimate payments, complete Form DP-2210/2220. Form DP-2210/2220 may be obtained at our website or by calling the Department of Revenue Administration forms line at (603) 271-2192.

Taxpayers are advised of New Hampshire Statute RSA 21-J33-a. Substantial Understatement Penalty as follows:

III. If there is a substantial understatement of tax imposed under RSA 77, RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A or RSA 83-C, or RSA 83-E, for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.

IV. For the purposes of this section, there is a substantial understatement of tax for any taxable period if the amount of the understatement for the taxable period exceeds the greater of:

(a) 10 percent of the tax required to be shown on the return for the taxable period; or
(b) $5,000.

III.  For the purposes of paragraph II, the term "understatement" means the excess of:

(a) The amount of the tax required to be shown on the return for the taxable period, over
(b) The amount of the tax imposed which is shown on the return.

IV.  The amount of the understatement as defined in paragraph III shall be reduced by that portion of the understatement, which is attributable to:

(a) The tax treatment of any item by the taxpayer if there is or was substantial authorization for such treatment; or
(b) Any item with respect to which the relevant facts affecting the items tax treatment are adequately disclosed in the return or in a statement attached to the return.

If your return requires adequate disclosure, you cannot use e-file, please file a paper return.

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

Selecting the CONTINUE button will take you to the "Interest & Dividends Tax Amended Return Summary" screen.

Interest & Dividends Tax Amended Return Payment Summary

This screen will display information entered on the previous screen and calculate the total payment amount due.

Selecting the EDIT button will take you to the "Interest & Dividends Tax Amended Return Payment" screen.

Selecting the CONTINUE button will take you to the "Payment Authorization" screen.

Interest & Dividends Tax Notice Payment

If you are liable for any additional penalties or fees not listed on this screen, you must send a paper check to the Department.

Enter the amounts from the bottom right portion of your tax notice in dollars and cents. Example 1045.63.

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 2005). If you are a fiscal year filer, or if you are making a tax notice payment 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 Tax you are paying.

Enter the amount of Interest you are paying.

Enter the amount of Failure to Pay Penalty you are paying.

Enter the amount of Failure to File Penalty you are paying.

Enter the amount of Under Payment of Estimated Tax Penalty you are paying.

Enter the amount of Additional Interest you are paying.

Payments will be applied according to Administrative Rule Rev 220.01.

Part Rev 220 Payment Processing

Rev 220.01 Partial Payments.

(a) Payments, when made in an amount less than the total amount due, shall be applied to the taxpayer's liability in the following sequence:

(1) First, against the penalties assessed under RSA 21-J, and protested check fees assessed under the provisions of RSA 6:11 -a;

(2) Second, against interest assessed under RSA 21-J; and

(3) Third, against tax due as assessed in accordance with the specific tax statutes administered by the department.

(b) Interest shall continue to accrue on any tax liability remaining unpaid until the total outstanding tax liability had been paid.

Source.   #1323, eff. 2-28-79; ss by #2115-a, eff 08/10/82; ss by #2820, eff 08/17/84; ss by #4615, eff 05/24/89; #5247, eff 10/11/91; ss and moved by #6027, eff 04/27/95 (from Rev 103.01); ss by #6749, eff 05/19/98

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

 Selecting the CONTINUE button will take you to the "Interest & Dividends Tax Notice Payment Summary" screen.

Interest & Dividends Tax Notice Payment Summary

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

Selecting the EDIT button will take you to the "Interest & Dividends Tax Notice Payment" screen.

Selecting the CONTINUE button will take you to the "Payment Authorization" screen.

Interest & Dividends Tax Return

This page will allow the taxpayer to file their Interest and Dividends Tax Return. For tax periods beginning prior to 1/1/2004 only returns with payment in full or zero balance due returns can be accepted. For tax periods beginning on or after 1/1/2004 taxpayers may file overpayments resulting in a refund and/or credit to the next year. The taxpayer name and NH ID Number associated with this application will be displayed.

If you have previously saved a return, select "Complete a Saved Return" from the Main Menu to display. A saved return will start at Step 1. You must tab forward through the return to reach the section where you left off.

STEP 1 :  The calendar year will default to the current year based on the system date (Example 2005). 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. Individuals cannot file short year returns. If the taxpayer dies during the taxable period, the return dates would encompass the entire year, however the income earned would be reported for only that portion of the year prior to the date of death. If you established or abandoned residency during the year, see instructions in Step 4.

New Address :  Select if you need to change your address. A New Address screen will pop up for you to fill in. Selecting "BACK" will return you to the Interest and Dividends Tax Return screen without saving any information. Selecting "SUBMIT NEW ADDRESS" will save your new address information and close this window. You will then return to the Interest and Dividends Tax Return screen.

STEP 2: Entity Type : Only one entity type can be selected.

If Joint Return is selected, a Spouse Information window will pop up. Selecting "BACK" will return you to the Interest and Dividends Tax Return without saving any information. Once spouse name and social security number are filled in, select "SUBMIT SPOUSE INFORMATION" to save the information and close this window. You will then return to the Interest and Dividends Tax Return screen.

If Partnership return is selected, enter the percentage of ownership by New Hampshire residents.

If Fiduciary return is selected, enter the percentage of New Hampshire beneficiaries.

Special Return Type:  Select the appropriate box and enter the date of the event. Also enter the social security number if a final return for a deceased individual.

Amended Return Type:  Select this box if an amended return. Do not file IRS adjustments using the e-File system.

Selecting  "BACK" will return you to the "Interest and Dividends Main Menu" screen.

Selecting "CONTINUE" will bring you to Page 2 of the "Interest and Dividends Tax Return".

Selecting "SAVE AND EXIT" will save this return and exit the application. Note that if a Saved Return is on file, you must complete or delete that return before starting a new return.

STEP 3:

Line 1(a) Enter ALL Interest Income. For individual and joint filers the amount to be reported is from Line 8(a) of IRS Form 1040 or 1040A. For partnerships and fiduciary filers, the amount to be reported is the total of all interest income reported on your federal return. NOTE:  All interest income, which is not taxable to NH, will be deducted on Line 4.

Line 1(b) Enter ALL ordinary Dividend Income. For individual and joint filers the amount to be reported is from Line 9 of IRS Form 1040 or 1040A. NOTE:  All dividend income, which is not taxable to NH, will be deducted on Line 4.

Line 1(c) Enter ALL federally tax-exempt interest income. For individual and joint filers the amount to be reported is from Line 8(b) of IRS Form 1040 or 1040A Unless specifically exempt by New Hampshire law, all federally tax-exempt income is taxable to New Hampshire. NOTE:  All federal tax-exempt interest income, which is not taxable to NH, will be deducted on Line 4.

Line 1(d) Select Calculate for the system to add Lines 1(a) through 1(c) and display the total for you.

Line 2 Distributions Subject to the NH Interest and Dividends Tax - List the actual cash or property distributions you received or constructively received from S Corporations, partnerships with transferable shares, trusts or estates with transferable shares, or the return of capital from qualified investment capital companies when the investment is returned within three years of the original deduction. These distributions are subject to tax in NH as a "dividend". (Transferable means that you can freely transfer your shares without causing a dissolution of the organization or without prior approval of the other members.) All publicly traded partnerships fall into this category. NOTE:  All non-taxable income will be deducted on Line 4.

In Column I, enter the entity code number from the screen, which represents the type of entity of the payer. Entity codes are 2=S-Corporations; 3=Partnerships; 4=Trusts or Estates; 5=other.

In Column II, enter the name of the payer.

In Column III, enter the payer's social security number or federal employer identification number, if known.

In Column IV, enter the total cash amount or property distribution received or constructively received. This amount may not correspond to any line on your Federal Form 1040 or your Federal Schedule K-1 tax return. NOTE:  This is not a tax on pass-through portfolio income, gains or losses from a Federal Schedule K-1; therefore, do not include any pass-through gains or losses from Federal Schedule K-1.

Line 3 Select Calculate for the system to add Lines 1(d) plus Line 2 and display the total for you.

Line 4 Interest and Dividends Income not Taxable to NH - Items in this category should only be deducted if they were previously included in Lines 1(a), 1(b), 1(c) or 2.

In Column I, enter the reason code number that corresponds to the reason the income is not subject to the Interest & Dividends Tax. Select button "SELECT HERE FOR REASON CODES" for a list of code numbers.

In Column II, enter the name of the payer.

In Column III, enter the payer's social security number or federal employer identification number, if known.

In Column IV, enter the non-taxable amount.

Line 4(a) Enter the subtotal of Column IV Non-Taxable Income above.

Line 4(b) If additional space is needed, prepare a supplemental schedule and enter the total here. This information must be provided upon request and should be saved with your return.

Line 4(c) The application will calculate the sum of 4(a) and 4(b) and display.

Line 4(d) Part-year Resident Non-taxable Pro-rata Share: A part-year resident is a resident who established or abandoned residency during the year. Part-year residents may prorate interest and dividend income. Individuals filing as part year residents may deduct the amount of taxable income earned while not a resident of New Hampshire. To determine the annual taxable income for the pro-rata share calculation, enter the number of days you were a non-resident, then select "CALCULATE". The system will calculate the part-year pro-rata share by subtracting Line 4(c) sub-total of non-taxable income by Line 3 sub-total of all income to get taxable income. The number of Non-NH resident days is divided by 365 days in the year and the result is multiplied by the taxable income.

Line 5 Gross Taxable Income - The application will calculate Line 3, "Subtotal of Line 1 plus Line 2" minus Line 4 and display.

Line 6 The income exemption is based on information entered in Step 2: Entity Type of your return. 

Line 7 Adjusted Taxable Income - The application will calculate Line 5 minus Line 6.

Line 8 Qualified Investment Capital Company contribution deductions as defined in RSA 77-A: 1,XXIV was repealed effective 5/24/2004.

Line 9 Select the exemptions that apply. Exemptions for spouse can only be selected if Joint Return was selected on Page 1 of the return. If selecting exemption for Age 65 or over, enter year of birth. The application will calculate the number of exemptions selected times the $1,200 allowed for each exemption and display the result.

Line 10 Net Taxable Income - The application will calculate Line 7 minus Line 9 and display the result.

Selecting  "BACK" will return you to Page 1 of the "Interest and Dividends Tax Return".

Selecting "CONTINUE" will bring you to Page 2 of the "Interest and Dividends Tax Return".

Selecting "SAVE AND EXIT" will save this return and exit the application. Note that if a Saved Return is on file, you must complete or delete that return before starting a new return.

STEP 4:  Figure Your Tax, Credits, Interest and Penalties

Line 11 The Net Taxable Income from the previous page is displayed.

Line 12 The application will calculate the New Hampshire Interest and Dividends Tax and display the result.

Line 13 Enter payments previously made from (a) application for extension (b) estimated tax and/or (c) credit carryover from prior year. If an amended return, enter amount paid with original return on line (d). The application will calculate the sum of Lines 13(a) through (d) and display the result.

Line 14 The application will calculate the Balance of Tax Due (Line 12 minus Line 13) and display the result. If the result is negative, you have an overpayment. For tax periods beginning on or after 1/1/2004, taxpayers may advance to line 18 to specify the application of the overpayment.

Line 15 Additions to Tax - Enter applicable additions to tax

(a) Interest is calculated on the balance of tax due from the original due date to the date paid at the applicable rate listed below. To calculate interest, use the following formula:

Note: Interest is recomputed each year under the provisions of

Amount of Tax Due   X   Daily Decimal Rate (see below) X   Number of Days Late Per Tax Period

RSA 21-J: 28, II. Applicable rates are as follows.

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)

For Example: On August 15, 2003, you file your 2001 Interest and Dividend 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.

(b) Failure to Pay Penalty: A penalty equal to 10% of any nonpayment of taxes shall be imposed if the taxpayer fails to pay the tax when due.

(c) Failure to File Penalty: A taxpayer failing to timely 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.

(d) Underpayment Penalty: If your tax is more than $200, you were required to make estimated tax payments during the tax year.  To calculate your penalty for nonpayment or underpayment of estimated tax or to determine if you qualify for an exception from making estimated payments, complete Form DP-2210/2220. This form can be accessed at the NH Department of Revenue web site. Select Tax Forms, then Interest & Dividends Forms, then DP2210/2220.

Taxpayers are advised of New Hampshire Statute RSA 21-J33-a. Substantial Understatement Penalty as follows:

V. If there is a substantial understatement of tax imposed under RSA 77, RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A or RSA 83-C, or RSA 83-E, for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.

VI. For the purposes of this section, there is a substantial understatement of tax for any taxable period if the amount of the understatement for the taxable period exceeds the greater of:

(a) 10 percent of the tax required to be shown on the return for the taxable period; or
(b) $5,000.

III.  For the purposes of paragraph II, the term "understatement" means the excess of:

(a) The amount of the tax required to be shown on the return for the taxable period, over
(b) The amount of the tax imposed which is shown on the return.

IV.  The amount of the understatement as defined in paragraph III shall be reduced by that portion of the understatement, which is attributable to:

(a) The tax treatment of any item by the taxpayer if there is or was substantial authorization for such treatment; or
(b) Any item with respect to which the relevant facts affecting the items tax treatment are adequately disclosed in the return or in a statement attached to the return.

If your return requires adequate disclosure, you cannot use e-file, please file a paper return.

STEP 5: Figure Your Net Balance Due or Overpayment

 Line 16   (a) The application will add Line 14 "Balance of Tax Due" and Line 15 "Additions to Tax" and display the Sub Total Amount Due.

(b) Enter the amount you have previously paid electronically.

The application will calculate the Net Balance Due (Line 16(a) minus Line 16(b)).

If the net balance due is less than $1.00, do not pay but still file the return. If the Net Balance Due is zero, advance to line 17 to determine if you have overpaid.

For tax periods beginning on or after 1-1-2004, if you have overpaid, advance to line 18 to specify the application of the overpayment. For tax periods beginning prior to 1-1-2004, taxpayers may file zero returns and returns with payments only.

Payments will be applied according to Administrative Rule Rev 220.01.

Part Rev 220 Payment Processing

Rev 220.01 Partial Payments.

(a) Payments, when made in an amount less than the total amount due, shall be applied to the taxpayer's liability in the following sequence:

(1) First, against the penalties assessed under RSA 21-J, and protested check fees assessed under the provisions of RSA 6:11-a;
(2) Second, against interest assessed under RSA 21-J; and
(3) Third, against tax due as assessed in accordance with the specific tax statutes administered by the department.

(b) Interest shall continue to accrue on any tax liability remaining unpaid until the total outstanding tax liability had been paid.

Source.   #1323, eff. 2-28-79; ss by #2115-a, eff 08/10/82; ss by #2820, eff 08/17/84 ; ss by #4615, eff 05/24/89 ; #5247, eff 10/11/91; ss and moved by #6027, eff 04/27/95 (from Rev 103.01); ss by #6749, eff 05/19/98

Claims for overpayments are subject to the provisions of RSA21-J:28-a, which reads in pertinent part as follows:

I. Except as otherwise provided by law, any claim for refund or credit of overpayment of taxes administered by the department shall be filed with the department in writing in such form as the department may by rule prescribe, and shall state the specific grounds upon which it is founded.

II. After a claim for refund is filed, the department shall examine it and either issue a notice of refund or credit to the claimant or issue a notice of denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 21-J:28-b.

III. With respect to any refund claim filed with the department pursuant to this section, the commissioner and the taxpayer may, in writing, agree to extend the time for action upon such claim for refund.

IV. In the case of any refund or credit of overpayment of taxes administered by the department, the department shall apply the refund or credit as an offset to any liability with respect to any tax administered by the department. The department shall notify the taxpayer in the event of any such offset in tax.

V. In all cases where it appears that a taxpayer has overpaid his tax and the overpayment is less than $1, the department may, in its discretion, disregard the overpayment if the cost to the state to refund the overpayment would exceed the amount involved.

Line 17 The application will calculate the overpayment, when applicable, and display the result. For tax periods beginning on or after 1-1-2004, you must select how you would like this overpayment applied on line 18 (a) and (b). The total of lines 18(a) and 18(b) must equal line 17.

Line 18 (a) The taxpayer has the option of applying all or any portion of the overpayment as a credit to the next tax period. Enter the amount of overpayment to be applied as a credit.

Line 18 (b) The taxpayer must enter the amount of refund requested. The Department of Treasury will mail a check to the taxpayer in approximately 90 days from validation by the Department of Revenue Administration. Interest will be computed in accordance with RSA 21-J:28.

Selecting  "BACK" will return you to Page 2 of the "Interest and Dividends Tax Return".

Selecting "CONTINUE" will bring you to the "Payment Authorization" screen. If you have an overpayment you will advance to the Interest & Dividends Return Summary screen.

Selecting "SAVE AND EXIT" will save this return and exit the application. Note that if a Saved Return is on file, you must complete or delete that return before starting a new return.

Interest & Dividends Tax Return Summary

This screen will display information previously supplied from the Interest & Dividends Return screens. If you need to edit any information, select "BACK" to return to Page 1 of the "Interest and Dividends Tax Return".

New for tax periods beginning on or after 1-1-2004, a limited Power of Attorney (POA) may be granted by checking the POA box and providing the preparer's taxpayer identification number. This will authorize the Department to discuss this return with the tax preparer indicated.

If the return is accurate, certify the return by checking the Taxpayer box for an individual, corporation, partnership or fiduciary. If a Joint return, your spouse must also certify the return by checking the Spouse box.

Selecting "CONTINUE" will bring you to the "Payment Authorization" screen. If you have an overpayment, you will advance to the Return Confirmation 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.

  • Estimate tax payment due dates:

    Calendar Year Filers on: April 15 th , June 15 th , and September 15 th of the calendar year, and January 15 th following the last day of the calendar year for I&D filers.

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

  • Extension and Return payment due dates:

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

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

    If the date you enter is later than the due date for your payment you may be billed for a failure to pay penalty and interest.

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

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, select 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. Please note that money market accounts cannot be processed at this time unless it is designated as a savings account by your financial institution. Please verify this information with your financial institution prior to using your money market 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 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 to the date entered. Warehouse payments can only be made up to one year from the current date. 

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, select the BACK button to return to the prior screens to make the necessary adjustments.  To make corrections on the other items listed, select the EDIT button. 

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

e-File Confirmation

Once a document has been submitted through e-File New Hampshire, you will receive a confirmation number as well as a payment or overpayment 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, select the MAKE ANOTHER PAYMENT button.  If you wish to make other inquires or corrections for this account, select the MAIN MENU button to return to the "Interest and Dividends Tax Main Menu" screen.

If you are done with this application, please select 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-enter a new transaction 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 select the CONTINUE button. 

A payment can be cancelled up through 2:00 pm Eastern Time on the same day the payment was initiated or, for warehoused payments, up through 2:00 pm 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 have an overpayment, you may not be able to cancel or change the overpayment application up through 2:00 pm Eastern Time on the same day the filing was initiated.

If you do not have the confirmation number or date, please call taxpayer assistance at (603) 271-2191, M-F 8:00 am-4:30 pm Eastern Time.

Cancel Payment/Return

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, select the MAIN MENU button to return to the "Interest & Dividends Tax Main Menu" screen.

If the payment summary does reflect a payment you wish to cancel, select the CANCEL PAYMENT/RETURN button. You may not cancel or change an overpayment. If a change is necessary you must file an amended return.

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, select the MAIN MENU button to return to the "Interest & Dividends Tax Main Menu" screen.

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

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.

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 a 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.

Select the NEXT button to describe your file layout. Select the RESET button to reset the fields on this form. Select 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:

  • Taxpayer ID Alpha-numeric, SSN & FEIN must be nine-digits long, NHDIN must begin with 'NL' and be followed by 7 digits
  • ID Type - Alpha, length 1, valid entries: S=SSN, F=FEIN, D=DIN
  • Tax Type - Alpha, length 2, valid entries: BS=Business, ID=Interest & Dividends
  • Document Type - Alpha, length 3 valid entries: RTP=Return Payment, EST=Estimate Payment, EXT=Extension, RTX=Amended Return Payment
  • Business Enterprise Tax - Numeric, max length 12, including decimal point, max length 11, excluding decimal point
  • Business Profits Tax - Numeric, max length 12, including decimal point, max length 11, excluding decimal point
  • Interest & Dividends Tax - Numeric, max length 12, including decimal point, max length 11, excluding decimal point
  • Interest - Numeric, max length 9, including decimal point, max length 8, excluding decimal point
  • Penalties - Numeric, max length 9, including decimal point, max length 8, excluding decimal point
  • Total Payment - Numeric, max length 12, including decimal point, max length 11, excluding decimal point
  • Begin Date - Numeric, format MMDDYYYY
  • End Date - Numeric, format MMDDYYYY
  • Payment Date - Numeric, format MMDDYYYY
  • Bank Routing Number - Numeric, must be 9 digits in length
  • Bank Account Number - Numeric, minimum length 3, maximum length 17
  • Bank Account Type - Alpha, must be 1 character in length, valid entries: C=Checking, S=Savings

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

Send File

Enter the file name and path to attach your file. Select the BROWSE button to search your computer for the file you want to attach. Select the file and select the SEND FILE button to send it. Select the BACK button to return to the "Describe File Layout" screen. Select 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, select the CONTINUE button to commit your file. If you see errors, select the BACK button, correct your file and re-attach it. Select the Reset button to clear the file information. Select 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, select the VIEW hyperlink to display both the successful and the failed records in the same order as your file for easy reference. Select 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, select the VIEW hyperlink to view your successful records. Select 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, select the VIEW hyperlink to view your failed records. Select 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. Select the SAVE FAILED ONLY hyperlink to save your failed records without the record numbers and error notices.

Select the BACK button to specify another file to upload. Select 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. Select the EXIT button to stop using the WI application. Select the BACK button to specify another file to send.

View Successful Records

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

View Failed Records

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

View Transaction Information

Select 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 or Taxpayer name 2. NH ID number
3. Payment type
4. Confirmation number assigned to transaction
5. Tax type (BET/BPT & I&D)
6. Payment type (Estimate, Extension, Return, Amended Return or Tax Notice)
7. Total payment
8. Payment date
9. Date extracted to DRA
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)

Selecting the BACK button will bring you to the "Interest & Dividends Tax Main Menu" screen.

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 file and pay only the tax types or perform other options that 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" is the first of two screens that allow you to set up a new user, modify a user or delete a user. The first screen is where the User Name and PIN are entered. The PIN must be four digits long with no spaces or special characters. Select the NEW USER button to advance to the next screen to save and assign rights for the user.  Select the MODIFY USER button to advance to the next screen to change the rights previously entered for this user. Select the DELETE USER button if you wish to delete a user that has been previously entered.

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.  The user name and PIN information entered in the previous screen will be brought forward to this screen.

Select the ADD RIGHTS button to assign the payment rights. You may set up each user to pay more than one tax type.

Select the MODIFY RIGHTS button to change user information. 

Select the DELETE button to remove a user from your list. All information for that user will be removed.

Select the SAVE button to save new information you have entered. 

Select the CLOSE button to return to the MAIN MENU.

 


 

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Phone: 603-230-5000 ~ Fax: 603-230-5945 ~ TDD Access Relay NH: 1-800-735-2964
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