New Hampshire Declination Filingng Only is a declination option offered by the New Hampshire Department of Revenue Administration (NH DRA). This option allows taxpayers to electronically file a declaration of non-taxability or exemption for non-resident taxes. There are two types of New Hampshire Declination Filingng Only: Non-Resident Income Tax Declination and Non-Resident Estate Tax Declination. The Non-Resident Income Tax Declination is used to declare that the taxpayer is not subject to New Hampshire Non-Resident Income Tax and the Non-Resident Estate Tax Declination is used to declare that the taxpayer is not subject to New Hampshire Non-Resident Estate Tax.