New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 903 - INCLUSIONS AND EXCLUSIONS TO INCOME
Section Rev 903.08 - Liability for Part-Year Residency
Universal Citation: NH Admin Rules Rev 903.08
Current through Register No. 12, March 21, 2024
(a) Part-year residents shall be liable for the tax upon that portion of income earned when they were a resident of New Hampshire.
(b) The taxableportion of such income in (a) above which shall be:
(1) Determined by
multiplying the annual taxable income received by a fraction:
a. The numerator of which shall be the number
of days during which the person was a resident of New Hampshire; and
b. The denominator of which shall be 365 days
of the year; or
(2)
Determined by providing convincing evidence such as:
a. A document indicating the date of record
for a dividend received;
b. A dated
check stub or remittance advice when the income was actually received by the
resident; or
c. A copy of a bank
statement or passbook showing the date the amount was posted.
#6321, eff 8-22-96; ss by #8137, eff 8-10-04; renumbered by #9658 (from Rev 903.08 ); renumbered by #9843 (from Rev 903.09 ) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12
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