New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 311 - BUSINESS PROFITS TAX FORMS
Section Rev 311.04 - Form DP-87, "Report of Change for IRS Adjustment Only"
Current through Register No. 13, March 27, 2025
(a) Form DP-87, "Report of Change for IRS Adjustment Only", shall be completed and submitted by a combined group, corporation, partnership, proprietorship or fiduciary business organization for any change in the amount of its New Hampshire gross business profits as determined by the United States Internal Revenue Service.
(b) A separate Form DP-87 shall be prepared for each year to which a federal change applies.
(c) Each Form DP-87 shall be accompanied by:
(d) Each Form DP-87 shall be submitted under separate cover.
#5490, eff 10-19-92; amd by #6129, eff 11-23-95; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 311.03)