New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 905 - ESTIMATED TAX, PAYMENTS AND OVERPAYMENTS
Section Rev 905.02 - Estimated Taxes

Universal Citation: NH Admin Rules Rev 905.02

Current through Register No. 12, March 21, 2024

(a) In accordance with RSA 77:18 II and III(a), every taxpayer having an annual projected tax liability in excess of $500 shall make 4 payments of, estimated interest and dividends tax.

(b) The filing dates shall be:

(1) For calendar year filers:
a. On or before the fifteenth day of the fourth, sixth, and ninth months for the tax year; and

b. On or before the fifteenth day of the first month of the subsequent calendar year; and

(2) For fiscal year filers on or before the fifteenth day of the fourth, sixth, ninth and twelfth months for the tax year.

(c) When an annually projected tax liability in excess of $500 is determined in a quarter subsequent to the first quarter, the initial estimated tax payment shall equal the cumulative amount payable as of that quarter as if the liability had been determined in the first quarter.

#1726, eff 3-4-81; amd by #1793, eff 8-16-81; amd by #1938, eff 1-31-82; ss by #2228, eff 12-28-82; amd by #2589, eff 1-20-84; ss by #2881, eff 10-19-84; ss by #4557, eff 12-28-88; ss by #5071, eff 2-21-91; ss by #5947,eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #10211, eff 10-24-12

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