New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 307 - RETURNS, DECLARATIONS, AND EXTENSIONS
Section Rev 307.10 - Amended Tax Returns

(a) Business organizations amending an original business profits tax return for other than an United States Internal Revenue Service audit change shall file a regular New Hampshire state business profits tax return, as applicable to the entity type, for the particular tax year; with an "X" in the box next to the word "amended" on Form BT-SUMMARY.

(b) Amended business profits tax returns not requesting a refund or credit shall be filed within 3 years of the prescribed filing date for the original return as provided by RSA 21-J:29(a).

(c) Amended business profits tax returns requesting a refund or credit shall be filed within whichever is the later date as provided by RSA 21-J:29,I(b).

(d) Business organizations shall attach a copy of the appropriate federal income tax return to the amended business profits tax return.