Tax

New Hampshire Department of Revenue Tax Relief

Beth L. Fowler
Counsel, Tax Department
Published: McLane.com
March 31, 2020
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In response to the Coronavirus pandemic, on March 30, 2020, the New Hampshire Department of Revenue Administration announced two forms of tax relief.  First, the DRA will allow taxpayers filing business tax and interest and dividends tax returns an automatic filing extension if, by April 15, they have paid taxes in an amount equal to or greater than their 2018 tax liability.  In such cases, the DRA will not assess interest or penalties if the taxpayers pay any remaining balance due by the end of the normal seven-month extension period.

The DRA is also providing relief to certain business and interest and dividends taxpayers who are unable to make a required payment due on April 15, 2020.  The DRA will forego assessment of penalties and interest if a qualified taxpayer makes the required payment by June 15, 2020.  This relief applies both to 2019 tax payments and to 2020 estimated tax payments.  A taxpayer who by June 15, 2020, pays an amount at least equal to its 2018 or 2019 tax liability will receive an automatic filing extension to the normal extended filing deadline.  Taxpayers that qualify for this relief are businesses whose 2018 liability was $50,000 or less and taxpayers whose 2018 interest and dividends tax liability was $10,000 or less.  Technical Information Release TIR 2020-001 explains the forms of relief and requirements for each.  The TIR can be found at https://www.revenue.nh.gov/tirs/documents/2020-001.pdf.