New Hampshire Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Corporation Division
Department of State
107 N. Main Street
Concord, NH  03301
-4989

(603) 271-3246

General Questions E-mail: corporate@sos.state.nh.us

http://www.sos.nh.gov/corporate/index.html

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

NH Department of Revenue Administration

109 Pleasant Street
Concord, NH 03301
(603) 271-2191

FAX: (603) 271-6121

http://www.nh.gov/revenue/

New Hampshire State Statutes

To research the State Statutes for New Hampshire Corporations, click here.

To research the State Statutes for New Hampshire LLCs and Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

The domestic or foreign Annual Report filing fee is $100. The late fee assessed for reports filed after the due date is $50.

 

Forms:

Annual Report - File Annual Report Online or Create a blank Annual Report
Call (603) 271-8200 to order an Annual Report form.

 

Due Date:

 

Annual Reports must be received by April 1st with the Secretary of State and are considered late if received on or after April 2nd.

 

Corporation Tax Returns

Tax:

The tax rate is 8.5% of taxable business profits.

 

The business enterprise tax is imposed at the rate of 0.75% of the taxable enterprise value tax base of every business enterprise. The "taxable enterprise value tax base" means the enterprise value tax base adjusted by special adjustments and further adjusted by the method of apportionment. "Enterprise value tax base" means the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business enterprise. This tax is imposed only on corporations with gross receipts exceeding certain thresholds.

 

Forms:

Form NH-1120 - 2010 Corporation Business Tax Return (instruction booklet)

Form DP-120 - 2010 S Corp Business Profits (file with NH-1120)

Form DP-9 - 2010 S Corporations Information Report
Current Tax Forms - 2010 Corporate Business Tax Forms (Also, 1998-2009)

 

Due Date:

 

Corporate returns are due and must be postmarked no later than the 15th day of the third month following the close of the fiscal period, or March 15th for calendar year filing.

 

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

The domestic or foreign Annual Report filing fee is $100. The late fee assessed for reports filed after the due date is $50.

 

Forms:

Annual Report - File Annual Report Online or Create a blank Annual Report
Call (603) 271-8200 to order an Annual Report form.

 

Due Date:

Annual Reports must be received by April 1st with the Secretary of State and are considered late if received on or after April 2nd.

 

LLC Tax Returns

Tax:

The tax rate is 8.5% of taxable business profits.

 

The business enterprise tax is imposed at the rate of 0.75% of the taxable enterprise value tax base of every business enterprise. The "taxable enterprise value tax base" means the enterprise value tax base adjusted by special adjustments and further adjusted by the method of apportionment. "Enterprise value tax base" means the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business enterprise. This tax is imposed only on companies with gross receipts exceeding certain thresholds.

 

Forms:

Form NH-1065 - 2010 Business Profit Tax Return (if filing as a Partnership) (instruction booklet)

Form NH-1120 - 2010 Corporation Business Tax Return (if filing as a Corporation) (instruction booklet)

Current Tax Forms - 2010 Tax Forms List (Also, 1998-2009)

 

Due Dates:

Partnership returns are due and must be postmarked no later than the 15th day of the 4th month following the close of the fiscal period, or April 15th for calendar year filing.

 

Corporate returns are due and must be postmarked no later than the 15th day of the third month following the close of the fiscal period, or March 15th for calendar year filing.