New Hampshire Form U-1 is a state tax form used by employers and employees to report unemployment benefits paid to individuals. The form is used to report wages paid and unemployment benefits received for the preceding calendar year. It is also used to calculate the employer's unemployment tax liability. New Hampshire Form U-1 is divided into two parts. The first part is used to report wages paid during the year and the employer's liability for unemployment taxes. The second part is used to report unemployment benefits received during the year and the employee's liability for unemployment taxes. The form is available in two versions: U-1A for employers and U-1B for employees. Employers must complete Form U-1A and submit it to the New Hampshire Department of Employment Security. Employees must complete Form U-1B and submit it to the New Hampshire Department of Revenue Administration.