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 906.05 - Form DP-87 ID, Interest and Dividend Tax Report of Change for IRS Adjustment Only
Current through Register No. 12, March 21, 2024
(a) Any individual or joint filer, partnership, limited liability company or fiduciary liable for the interest and dividend tax shall report on Form DP-87 IDall federal audit changes within 6 months after such changes have been finally determined by the Internal Revenue Service.
(b) Federal audit changes shall have finally been determined when:
(c) A copy of the federal change report shall be attached to Form DP-87 ID.
(d) A separate report of change shall be prepared for each taxpayer and for each year affected by the federal audit.
(e) Form DP-87 IDshall be submitted under separate cover.
(f) Payment of any additional liability shall accompany Form DP-87 ID.
(g) A taxpayer shall complete and file Form DP-87 ID by providing the same information requested in Form DP-10 with the new numbers due to the IRS changes.
#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 906.08 ); ss by #10211, eff 10-24-12