New Hampshire Form EFS-1 is a state-specific form used to report employee wages and withholding taxes in the state of New Hampshire. It is issued by the New Hampshire Department of Revenue Administration (INDRA). There are two types of New Hampshire Form EFS-1 available: Employer's Quarterly Contribution and Wage Report (EFS-1), and Employer's Quarterly Withholding Reconciliation (EFS-1W). The EFS-1 is used to report employee wages and withholding taxes, while the EFS-1W is used to reconcile the amount of taxes that were withheld from employee wages. Both forms are due quarterly on the last day of the month following the end of the quarter.