Taxpayer Assistance - Claim for a Refund

If you believe that you have overpaid your taxes and have not been subject to the assessment of taxes by the Department, you may request a refund of the overpayment.   You may make a claim for refund by filing with the Department an amended return or a written claim for refund including an explanation of the specific ground(s) for your request. 

Your claim for refund must be made within 3 years from the due date of the tax or within 2 years from the date you paid the tax, whichever is later. A claim for refund of taxes, penalties or interest you paid as a result of an assessment or demand for payment must be made within 3 years of the due date of the tax upon which your refund is claimed.  Any claim for refund filed based on the allegation that the tax is unconstitutional must be filed within 120 days of the due date of the tax.  A claim for refund of overpayment of taxes based upon a claim of a fraudulent investment scheme under RSA 21-J:28-e must be made within 180 days of the date you filed an amended federal tax return claiming a theft loss for the fraudulent investment scheme under Internal Revenue Code section 165.

After your claim for refund is filed with the Department, the Department will examine the claim and either issue you a notice of refund or issue you a notice of denial. If the Department issues you a notice of denial, you may file an appeal with the Department's Hearings Bureau within 60 days after notice of denial.  

In the case of any refund of more than $10 for overpayment of taxes, the Department must apply the refund as an offset to any outstanding tax liability you have with the Department. If the Department offsets a tax liability, the Department is required to notify you.