New Hampshire is a state located in the New England region of the United States. It is bordered by Vermont to the west, Massachusetts to the south, Maine to the east, and the Canadian province of Quebec to the north. Known for its natural beauty, quaint towns, and rich history, New Hampshire offers a wide range of attractions and activities for visitors and residents alike. The state is divided into distinct regions, each offering its unique charm and attractions. The Seacoast region is home to beautiful sandy beaches, historic sites like Portsmouth, and vibrant coastal communities. The Lakes Region features hundreds of picturesque lakes and mountains, making it a popular destination for outdoor enthusiasts and nature lovers. The White Mountains' region is renowned for its stunning scenery and offers opportunities for hiking, skiing, and wildlife viewing. New Hampshire also boasts a thriving cultural scene. The capital city of Concord is home to numerous museums, galleries, and theaters, providing plenty of options for art and music enthusiasts. The state also hosts a wide range of annual events and festivals, such as the famous New Hampshire Motor Speedway NASCAR race and the renowned Hampton Beach Sand Sculpting Competition. For outdoor enthusiasts, New Hampshire offers an array of recreational activities. From skiing and snowboarding in the winter to hiking, biking, and fishing in the summer, there is something for everyone to enjoy. Additionally, the state has several state parks and nature reserves, providing opportunities for camping, picnicking, and wildlife observation. Whether you're a history buff, nature lover, adventure seeker, or simply seeking a peaceful retreat, New Hampshire has something to offer. With its charming towns, stunning landscapes, and diverse range of activities, it is a destination that caters to all interests and preferences. Types of New Hampshire Instructions to Clients — Short: 1. Real Estate: Instructions to clients interested in buying or selling property in New Hampshire, providing guidance on the process, paperwork, and legal requirements specific to the state. 2. Legal: Instructions to clients seeking legal advice or representation in New Hampshire, outlining the steps they need to take and the information they need to provide to their legal counsel. 3. Business: Instructions to clients interested in starting a business or expanding their existing business in New Hampshire, including information on licensing, permits, taxation, and local regulations. 4. Tourism: Instructions to clients planning to visit New Hampshire, offering guidance on attractions, accommodations, transportation options, and suggested itineraries to make the most of their trip. 5. Employment: Instructions to clients seeking employment in New Hampshire, providing information on job search strategies, resume writing tips, interview preparation, and local job market insights. 6. Education: Instructions to clients considering education options in New Hampshire, including guidance on choosing schools, application processes, financial aid, and various educational programs available in the state. By tailoring the content to specific types of instructions, clients can be better served with detailed and relevant information related to their specific needs.
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All domestic business partnerships headquartered in the United States must file Form 1065 each year, including general partnerships, limited partnerships, and limited liability companies (LLCs) classified as partnerships with at least two members.
Organizations operating a unitary business must use combined reporting in filing their NH return. Every business organization with gross business income from all business activities of more than $50,000 must file a BPT return.
New Hampshire does not tax individuals' earned income, so you are not required to file an individual New Hampshire tax return. The state only taxes interest and dividends at 5% on residents and fiduciaries whose gross interest and dividends income, from all sources, exceeds $2,400 annually ($4,800 for joint filers).
For 2021 and earlier, businesses with $50,000 or less in New Hampshire gross receipts are not required to pay the BPT tax or a BPT return. For 2022 and later, this filing threshold is increased to $92,000. BPT returns for partnerships are due on the 15th day of the 3rd month following the end of the taxable period.
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.
Any business organization, organized for gain or profit carrying on business activity within the State is subject to this tax.
NH has two corporate taxes: the Business Profits Tax (BPT) and the Business Enterprise Tax (BET). The BPT rate is 8.5% of income for corporations with gross receipts over $50K. The BET rate is 0.75% on the enterprise value tax base (total compensation paid out, including dividends and interest).
All business organizations, including Limited Liability Companies (LLC), taxed as a partnership federally must file Form NH-1065 return provided they have conducted business activity in New Hampshire and their gross business income from everywhere is in excess of $92,000.