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Get NH DoR BT-SUMMARY 2022-2024
22 or other taxable period beginning: and ending: Check box if there has been a name change since last filing. List former name. Proprietor's Last Name First Name Social Security Number MI If issued a DIN, use the DIN in the appropriate taxpayer identification box. DO NOT enter SSN or FEIN if you have a DIN Corporate, Partnership, Estate, Trust, Non-Profit or LLC Name Taxpayer Identification Number Principal Business Activity Code (Federal) Number & Street Address Address (continued).
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Bt summary FAQ
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Individuals: Individuals who are residents or inhabitants of New Hampshire for any part of the tax year must file a return if they received more than $2,400 of gross interest and/or dividend income for a single individual or $4,800 of such income for a married couple filing a joint New Hampshire return.
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8.5% NH has two corporate taxes: the Business Profits Tax (BPT) and the Business Enterprise Tax (BET). The BPT rate is 8.5% of income for corporations with gross receipts over $50K. The BET rate is 0.75% on the enterprise value tax base (total compensation paid out, including dividends and interest).
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R. Rev 311.03. Download. Section Rev 311.03 - Form BT-SUMMARY, "Business Tax Return Summary" (a) Form BT-SUMMARY, "Business Tax Return Summary", shall be completed and filed by business organizations to report all business profits tax liabilities, interest, penalties and payments to the department.
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Any business organization, organized for gain or profit carrying on business activity within the State is subject to this tax. However, organizations with $50,000 or less of gross business income from all their activities are not required to file a return.
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BET is not required for businesses with less than $220,000 in gross receipts or an enterprise value base threshold of less than $111,000. For tax years ending on or after Dec. 31, 2022, the BET tax rate decreases from 0.6 percent to 0.55 percent.
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Any business organization, organized for gain or profit carrying on business activity within the State is subject to this tax. However, organizations with $50,000 or less of gross business income from all their activities are not required to file a return.
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NH has two corporate taxes: the Business Profits Tax (BPT) and the Business Enterprise Tax (BET). The BPT rate is 8.5% of income for corporations with gross receipts over $50K. The BET rate is 0.75% on the enterprise value tax base (total compensation paid out, including dividends and interest).
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As of 2023, the Business Profits Tax rate is 7.6%, assessed on gross income over $92,000 (the rate will drop to 7.5% starting in 2024). File the Business Profits Tax with Form NH-1065. Business Enterprise Tax can be used as a credit towards the Business Profits Tax.
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