Current Year Forms and Instructions

Current year forms and instructions can be located by selecting a tax type below.   

If you need to request forms, please email Forms@dra.nh.gov or call the Forms Line at (603) 230-5001. If you have a substantive question or need assistance completing a form, please contact Taxpayer Services at (603) 230-5920.

Search Prior Year Forms 

Business Taxes

All forms are fillable and printable unless a separate printable version is included.

  • ADDL INFO
    • Additional Line Information Worksheet
    • See form for instructions.
  • AFF SCHD
    • Affiliation Schedule
    • See form for instructions.
  • AU-207
    • Qualified Investment Company (QIC) Election
    • See form for instructions.
  • AU-208
    • Qualified Investment Company (QIC) Report
    • See form for instructions.
  • AU-209
    • Qualified Regenerative Manufacturing Company (QRMC) Election
    • See form for instructions. 
  • AU-210
    • Qualified Regenerative Manufacturing Company (QRMC) Report
    • See form for instructions. 
  • QRMC-Cover
    • Cover Sheet for Qualified Regenerative Manufacturing Company (QRMC) Federal Return
    • See form for instructions. 
  • BET-CW
    • Business Enterprise Tax Credit Worksheet
    • See form for instructions.
  • BT-EXT
    • Payment Form and Application for Extension of Time to File
    • See form for instructions.
  • DP-9
    • Small Business Corporations (S-Corp) Information Report
    • See form for instructions.
  • DP-87 FID
    • Report of Change (ROC) Fiduciary 
  • DP-87 PART
    • Report of Change (ROC) Partnership​​​​​​​​​​​​​​ 
  • DP-87 PROP
    • Report of Change (ROC) Proprietorship​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​ 
  • DP-87 WE
    • Report of Change (ROC) Combined​​​​​​​​​​​​​​​​​​​​ 
  • DP-95
    • Election to Report Net gain in Year of Sale
    • See form for instructions.​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​ 
  • DP-120-P
    • Computation of Partnership Gross Business Profits 
  • DP-121
    • Non-Consolidation Members of a Combined Group Reconciliation
  • DP-131-A
    • Net Operating Loss (NOL) Worksheet
    • See form for instructions.
  • DP-132
    • Net Operating Loss (NOL) Deduction Worksheet
    • See form for instructions.
  • DP-132-WE
    • Combined Group Net Operating Loss (NOL) Deduction Worksheet
    • See form for instructions.
  • DP-165
    • Research and Development Tax Credit Application
    • See form for instructions.
  • NH-1040-ES
    • Proprietorship or Jointly Owned Property Business Profits Tax Estimates
    • See form for instructions.
  • NH-1041-ES
    • Fiduciary Business Profits Tax Estimate
    • See form for instructions.
  • NH-1065-ES
    • Partnership Business Profits Tax Estimates
    • See form for instructions.
  • NH-1120-ES
    • Corporate Business Profits Tax Estimates
    • See form for instructions.
  • Schedule II
    • Combined Business Profits Tax Return Schedule II
    • See form for instructions.
  • Schedule III
    • Combined Business Profits Tax Return Schedule III
    • See form for instructions.
  • Schedule IV
    • Other Internal Revenue Code Reconciling Adjustments
    • See form for instructions.

Communications Services Tax

All forms are fillable and printable unless a separate printable version is included.

  • DP-139
    • Communications Services Tax Application for Registration Number
  • DP-144
    • Communications Services Tax Change Request

Education Tax Credit Program

All forms are fillable and printable unless a separate printable version is included.

  • ED-02
    • Education Tax Credit Application
    • See form for instructions.
  • ED-05
    • Scholarship Organization Report 

Estate and Legacy Tax

Interest and Dividends Tax

All forms are fillable and printable unless a separate printable version is included.

  • DP-10-ES
    • Interest and Dividends Tax Estimated Quarterly Payment Forms
    • See form for instructions.
  • DP-59-A
    • Payment Form and Application for Extension of Time to File Interest and Dividends Tax Return
    • See form for instructions.
  • DP-87 ID
    • Report of Change (ROC) Interest and Dividends

Low & Moderate Program

All forms are fillable and printable unless a separate printable version is included.

Meals and Rooms (Rental) Tax

All forms are fillable and printable unless a separate printable version is included.

  • CD-100
    • Meals and Rentals Request to Update or Change License
  • DP-14
    • Meals and Rentals Tax Return
    • See form for instructions.

Medicaid Enhancement Tax

All forms are fillable and printable unless a separate printable version is included.

Municipal

All forms are fillable and printable unless a separate printable version is included.

  • MS-25
    • DRA Cover for the MS-25 School Financial Report
  • MS-50
    • Treasurer's Report of Borrowing
    • See form for instructions.
  • MS-60
    • Report of Locally Elected Auditor(s)
    • See form for instructions.
  • MS-60-A
    • Auditor Option and Schedule
    • See form for instructions.
  • MS-60-W
    • Audit Waiver Request
    • See form for instructions. 
  • MS-61
    • Tax Collector's Report
    • See form for instructions. 
  • MS-123
    • Combined Report of Officers for Town, City and Village
    • See form for instructions.  

Nursing Facility Quality Assessment 

All forms are fillable and printable unless a separate printable version is included.

  • HHS Worksheet
    • Nursing Facility Quality Assessment Calculation Worksheet
    • See form for instructions

Property

All forms are fillable and printable unless a separate printable version is included.

  • CURRENT USE
  • A-5
    • Land Use Change Tax
    • See form for instructions. 
  • A-5W
    • Current Use Land Use Change Tax Collector's Warrant
    • See form for instructions.  
  • A-10
    • Application for Current Use
    • See form for instructions.  
  • CU-12
    • Summary of Forest Stewardship Plan for Current Use Assessment
    • See form for instructions.
  • CU-18
    • Notice of Change in Current Use Assessment
    • See form for instructions. 
  • EXEMPTIONS & TAX CREDITS 
  • PA-29
    • Permanent Application for Property Tax Credit/Exemptions
    • See form for instructions. 
  • PA-30
    • Elderly and Disabled Tax Deferral Application
    • See form for instructions. 
  • PA-33
    • Statement of Qualification
    • Life Estate/Trusts must be filled with PA-29. See form for instruction s.
  • PA-35
    • Assessing Official's Response to Exemptions/Tax Credits/Deferral Application
    • See form for instructions.  
  • GENERAL ASSESSING 
  • PA-35
    • Assessing Official's Response to Exemptions/Tax Credits/Deferral Application
    • See form for instructions. 
  • PA-36
    • Discretionary Easement Application
    • See form for instructions. 
  • PA-36-A
    • Discretionary Preservation Easement Application (Printable)
    • See form for instructions
  • PA-37
    • Discretionary Easement Release
    • See form for instructions. 
  • PA-37-A
    • Discretionary Easement Preservation Easement Release
    • See form for instructions. 
  • PA-38
    • Notice of Intent to Excavate
    • See form for instructions. 
  • PA-42
    • Application for Residence in an Industrial or Commercial Zone Assessment
    • See form for instructions. 
  • PA-47
    • Community Revitalization Tax Relief Incentive Penalty
    • See form for instructions. 
  • PA-47-W
    • Community Revitalization Tax Relief Incentive Penalty Tax Collector's Warrant
    • See form for instructions. 
  • PA-48
    • Farm Structures & Land Under Farm Structures Assessment Application
    • See form for instructions. 
  • PA-49
    • Farm Structures & Land Under Farm Structures Assessment Use Change Release
    • See form for instructions. 
  • PA-49-W
    • Farm Structures & Land Under Farm Structures Assessment Use Change
      Tax Collector's Warrant
    • See form for instructions. 
  • PA-60
    • Conservation Restriction Assessment Application
    • See form for instructions. 
  • PA-61
    • Inconsistent Use Penalty on Conservation Restriction Land
    • See form for instructions. 
  • PA-65
    • Alternate Assessment Election Form Low Income Housing Tax Credit Properties 
    • See form for instructions.
  • PA-67
    • Low-Income Housing Tax Credit Program Annual Filing
    • See form for instructions.
  • PA-79
    • Application for Property Tax Assessment Pursuant to RSA 79-G or RSA 79-H
    • See form for instructions. 
  • PA-81
    • Electric Utility Company Report of Utility Company Assets (includes Form PA-84-E, "Report of Tax Year 2018 Electric Utility Company Assets")
    • See form for instructions.
  • PA-82
    • Gas Utility Company Report of Utility Company Assets (includes Form PA-84-G, "Report of Tax Year 2018 Gas Utility Company Assets")
    • See form for instructions.
  • PA-83
    • Water Utility Company Report of Utility Company Assets (includes Form PA-84-W, "Report of Tax Year 2018 Water Utility Company Assets")
    • See form for instructions.
  • RSA 76:21
    • Proration Application to Municipality
    •  Prorated assessment for damaged buildings. See form for instructions. 

Railroad and Private Rail Car Taxes

All forms are fillable and printable unless a separate printable version is included.

  • DP-110-ES
    • Railroad Tax Quarterly Payment Forms
    • See form for instructions.
  • DP-111-ES
    • Private Rail Car Tax Quarterly Payment Forms
    • See form for instructions.
  • PA-23
    • Railroad Director's Return
    • See form for instructions. 

Real Estate Transfer Tax

All forms are fillable and printable unless a separate printable version is included.

  • CD-57-P
    • Real Estate Transfer Tax Declaration of Consideration (Purchaser)
    • See form for instructions.
  • CD-57-S
    • Real Estate Transfer Tax Declaration of Consideration (Seller)
    • See form for instructions.
  • CD-57-HC-P
    • Real Estate Transfer Tax Declaration of Consideration for Holding Companies (Purchaser)
    • See form for instructions.
  • CD-57-HC-S
    • Real Estate Transfer Tax Declaration of Consideration for Holding Companies (Seller)
    • See form for instructions.
  • PA-34
    • Inventory of Property Transfer
    • See form for instructions. 
  • DP-4
    • Monthly Report of Taxes and Surcharge Fees Collected on Transfer of Real Property
    • DP-4 Instructions
  • DP-65
    • Credit Claim for Real Estate Transfer Tax Indicia
    • See form for instructions. 
  • DP-65-S
    • Credit Claim for Recording Surcharge Indicia
    • See form for instructions.

Timber and Gravel Taxes

All forms are fillable and printable unless a separate printable version is included.

  • PA-7
    • Notice of Intent to Cut Wood or Timber
    • See form for instructions.
  • PA-9 Single
    • Timber Tax Bill Worksheet, Tax Warrant and Tax Bill - Single Operation
    • See form for instructions.
  • PA-9 Multiple
    • Timber Tax Bill Worksheet, Tax Warrant and Tax Bill - Multiple Operations (1-4)
    • See form for instructions.
  • PA-38
    • Notice of Intent to Excavate
    • See form for instructions.

Tobacco Tax

All forms are fillable and printable unless a separate printable version is included.

  • CD-15
    • Cigarette Stamp Order
    • See form for instructions.
  • CD-92
    • Notice of Intent to Return Damaged or Obsolete Cigarettes to Manufacturer

Utility Property Tax

All forms are fillable and printable unless a separate printable version is included.

  • DP-255-ES
    • Utility Property Tax Quarterly Payment Forms
    • See form for instructions
  • PA-81
    • Electric Utility Company Report of Utility Company Assets (includes Form PA-84-E, "Report of Tax Year 2018 Electric Utility Company Assets")
    • See form for instructions
  • PA-82
    • Gas Utility Company Report of Utility Company Assets (includes Form PA-84-G, "Report of Tax Year 2018 Gas Utility Company Assets")
    • See form for instructions
  • PA-83
    • Water Utility Company Report of Utility Company Assets (includes Form PA-84-W, "Report of Tax Year 2018 Water Utility Company Assets")
    • See form for instructions

Vendor Forms

All forms are fillable and printable unless a separate printable version is included.

Other DRA Forms

All forms are fillable and printable unless a separate printable version is included.

  • DP-200
    • Request for Department Identification Number (DIN)
    • See form for instructions
  • DP-216
    • Employee Leasing Company Business Enterprise Tax (BET) Election
    • See form for instructions
    • Printable Version
  • DP-2848
    • Power of Attorney (POA)
    • See form for instructions
  • NH-1310
    • Request for Refund Due to a Deceased Taxpayer
    • See form for instructions
  • NH-PYT
    • Payment Voucher
    • See form for instructions
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