New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 906 - RETURNS, DECLARATIONS, AND EXTENSIONS
Section Rev 906.02 - Form DP-10, Interest and Dividends Tax Return
Current through Register No. 12, March 21, 2024
(a) Form DP-10, interest and dividends tax return, shall be completed and filed by taxpayers subject to the interest and dividends tax to report their income to the department on the 15th day of the 4th month following the end of the taxable period.
(b) Form DP-10 shall be filed if the taxpayer has received interest and dividend income exceeding the provisions of RSA 77:18, IV even though there is no tax due because of the additional exemptions provided under RSA 77:5.
(c) A joint interest and dividends tax return shall be filed if the taxpayer and spouse are both residents and file a joint federal return with the Internal Revenue Service.
(d) If one spouse is not a resident, the resident spouse shall file a return alone and report his or her interest and dividend income, and 50% of the interest and/or dividends from jointly held investments.
#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 (from Rev 906.05 ); ss by #10211, eff 10-24-12
