New Hampshire Business Enterprise Tax Apportionment
Extracted from PDF file 2023-new-hampshire-form-bet-80.pdf, last modified November 2022Business Enterprise Tax Apportionment
Print Form New Hampshire Department of Revenue Administration 2023 BET-80 Reset Form *0BET802311862* 0BET802311862 BUSINESS ENTERPRISE TAX APPORTIONMENT Business Enterprise Name Taxpayer Identification # For the CALENDAR year 2023 or other taxable period beginning: MMDDYYYY MMDDYYYY and ending: SECTION I - APPORTIONMENT FACTORS See General Instructions Compensation and Wages Factor Round to the nearest whole dollar 1 New Hampshire Compensation and Wages Paid or Accrued 1 2 Everywhere Compensation and Wages Paid or Accrued 2 3 COMPENSATION FACTOR (Line 1 divided by Line 2) Enter this amount on Line 21. Express to six decimal places. 3 Interest Factor 4 Average of New Hampshire Property 4 5 Average of Everywhere Property 5 6 INTEREST FACTOR (Line 4 divided by Line 5) Enter this amount on Line 26. Express to six decimal places. 6 Dividend Factor 7 New Hampshire Sales 7 8 Everywhere Sales 8 9 SALES FACTOR (Line 7 divided by Line 8). Express to six decimal places. 9 10 Subtotal (Sum of Lines 3, 6 and 9) 10 11 DIVIDEND FACTOR (Line 10 divided by the number of "EVERYWHERE" factors in the subtotal). Enter this amount on Line 15. Express to six decimal places . 11 BET-80 2023 Version 1 07/2023 Page 1 of 2 New Hampshire Department of Revenue Administration 2023 BET-80 *0BET802321862* 0BET802321862 BUSINESS ENTERPRISE TAX APPORTIONMENT - continued Business Enterprise Name MMDDYYYY Taxpayer Identification # MMDDYYYY For the CALENDAR year 2023 or other taxable period beginning: and ending: SECTION II - BUSINESS ENTERPRISE TAX BASE APPORTIONMENT See General Instructions Dividend Apportionment Round to the nearest whole dollar 12 Dividends Paid 12 13 LESS: Dividend Deduction 13 14 Subtotal (Line 12 minus Line 13) 14 15 Dividend Apportionment Factor (From Line 11) 15 16 Taxable Dividends (Line 14 multiplied by Line 15) (If negative, use minus sign) 16 17 TOTAL TAXABLE DIVIDENDS (From Line 16) IF NEGATIVE, ENTER ZERO. Enter this amount on Form BET, Line 1. 17 Compensation and Wages Apportionment 18 Everywhere Compensation and Wages Paid or Accrued 18 19 LESS: Retained Compensation 19 20 Subtotal (Line 18 minus Line 19) 20 21 Compensation Apportionment Factor (From Line 3) 21 22 Taxable Compensation (Line 20 multiplied by Line 21) 23 LESS: Dividend Offset (See Instructions) 22 23 24 TOTAL TAXABLE COMPENSATION (Line 22 minus Line 23) Enter this amount on Form BET, Line 2. 24 Interest Apportionment 25 Interest Paid or Accrued 25 26 Interest Apportionment Factor (From Line 6) 26 27 Taxable Interest (Line 25 multiplied by Line 26) 27 28 LESS: Dividend Offset (See Instructions) 28 29 TOTAL TAXABLE INTEREST (Line 27 minus Line 28) Enter this amount on Form BET, Line 3. BET-80 2023 Version 1 07/2023 29 Page 2 of 2
BET-80
More about the New Hampshire Form BET-80 Corporate Income Tax TY 2023
We last updated the Business Enterprise Tax Apportionment in February 2024, so this is the latest version of Form BET-80, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form BET-80 directly from TaxFormFinder. You can print other New Hampshire tax forms here.
Related New Hampshire Corporate Income Tax Forms:
TaxFormFinder has an additional 51 New Hampshire income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the New Hampshire Form BET-80.
Form Code | Form Name |
---|---|
Form BET-80-WE | Combined Group Business Tax Apportionment |
View all 52 New Hampshire Income Tax Forms
Form Sources:
New Hampshire usually releases forms for the current tax year between January and April. We last updated New Hampshire Form BET-80 from the Department of Revenue Administration in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of New Hampshire Form BET-80
We have a total of nine past-year versions of Form BET-80 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
bet-80-2020.pdf
bet-80-2019.pdf
bet-80-2015v1-1.pdf
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While we do our best to keep our list of New Hampshire Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.