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 307.12 - Short Period Returns
Universal Citation: NH Admin Rules Rev 307.12
Current through Register No. 13, March 27, 2025
(a) Short period returns shall be filed following the close of the business organization's taxable period as defined in RSA 77-A:1, V, by:
(1) The 15th day of the third month for
partnerships; and
(2) The 15th day
of the fourth month for combined groups and all other entities.
(b) An extension of time to file a short period return may be requested by submitting a letter accompanied by the payment of 100% of the tax determined to be due prior to the due dates referred to in (a) above, indicating the length of additional time required to file the return.
(c) The request for an extension shall be mailed to:
New Hampshire Department of Revenue Administration
Taxpayer Services Division
P.O. Box 637
Concord, NH 03302-0637.
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