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Small Business Information Resources > INC and LLC Filing Requirements and Forms (by State) > New Hampshire

New Hampshire Corporation & LLC Filing Requirements

The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: May 17, 2007

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Corporation Division
Department of State
107 N. Main Street
Concord, NH  03301
-4989

(603) 271-3246

http://www.sos.nh.gov/corporate/index.html

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

NH Department of Revenue Administration

45 Chenell Drive

Concord, NH 03301
(603) 271-2191

FAX: (603) 271-6121

http://www.nh.gov/revenue/

New Hampshire State Statutes

To research the State Statutes for New Hampshire Corporations, click here.

To research the State Statutes for New Hampshire LLCs and Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

The Annual Report filing fee is $100. The late fee assessed for reports filed after the due date is $25 per month.

 

Forms:

Annual Report - File Annual Report Online or Create a blank Annual Report
Call (603) 271-8200 to order an Annual Report form.

 

Due Date:

 

Annual Reports must be received by April 1st with the Secretary of State and are considered late if received on or after April 2nd.

 

Corporation Tax Returns

Tax:

The tax rate is 8.5% of taxable business profits.

 

The business enterprise tax is imposed at the rate of 0.75% of the taxable enterprise value tax base of every business enterprise. The "taxable enterprise value tax base" means the enterprise value tax base adjusted by special adjustments and further adjusted by the method of apportionment. "Enterprise value tax base" means the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business enterprise. This tax is imposed only on corporations with gross receipts exceeding certain thresholds.

 

Forms:

Form NH-1120 - 2006 Corporation Business Tax Return with instructions

Form DP-120 - 2006 S Corp Business Profits (file with NH-1120)

Form DP-9 - S Corporations Information Report
Current Tax Forms - 2006 Corporate Business Tax Forms (Also, 1998-2005)

 

Due Date:

 

Corporate returns are due and must be postmarked no later than the 15th day of the third month following the close of the fiscal period, or March 15th for calendar year filing.

 

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

The Annual Report filing fee is $100. The late fee assessed for reports filed after the due date is $25 per month.

 

Forms:

Annual Report - File Annual Report Online or Create a blank Annual Report
Call (603) 271-8200 to order an Annual Report form.

 

Due Date:

Annual Reports must be received by April 1st with the Secretary of State and are considered late if received on or after April 2nd.

 

LLC Tax Returns

Tax:

The tax rate is 8.5% of taxable business profits.

 

The business enterprise tax is imposed at the rate of 0.75% of the taxable enterprise value tax base of every business enterprise. The "taxable enterprise value tax base" means the enterprise value tax base adjusted by special adjustments and further adjusted by the method of apportionment. "Enterprise value tax base" means the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business enterprise. This tax is imposed only on companies with gross receipts exceeding certain thresholds.

 

Forms:

Form NH-1065 - 2006 Business Profit Tax Return (if filing as a Partnership) with instructions

Form NH-1120 - 2006 Corporation Business Tax Return (if filing as a Corporation) with instructions

Current Tax Forms - 2006 Tax Forms List (Also, 1998-2005)

 

Due Dates:

Partnership returns are due and must be postmarked no later than the 15th day of the 4th month following the close of the fiscal period, or April 15th for calendar year filing.

 

Corporate returns are due and must be postmarked no later than the 15th day of the third month following the close of the fiscal period, or March 15th for calendar year filing.

 
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