New Hampshire Payment Form and Application for Extension of Time

Payment Form and Application for Extension of Time
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New Hampshire

2023
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Department of
Revenue Administration

*BETEXT2311862*
BETEXT2311862

PAYMENT FORM AND APPLICATION FOR 7-MONTH
EXTENSION OF TIME TO FILE BUSINESS TAX RETURN
PRINT OR TYPE

Reset Form

FILE ONLINE AT GRANITE TAX CONNECT
www.revenue.nh.gov/gtc

100% OF TAX PAYMENT IS DUE ON OR BEFORE THE ORIGINAL DUE DATE OF THE TAX

For the CALENDAR year 2023 or other taxable period beginning:
MMDDYYYY

ENTITY TYPE Check one of the following

MMDDYYYY

1 - Proprietorship

and ending

4 - Fiduciary

2 - Corporation

3 - Partnership

5 - Non-Profit Organization

6 - Combined Group

Proprietor's Last Name

First Name

MI

If issued a DIN,
use DIN in appropriate
taxpayer identification box.
DO NOT enter SSN or FEIN
if you have a DIN.

Social Security Number

Corporate, Partnership, Estate, Trust, Non-Profit or LLC Name

Taxpayer Identification Number

Principal Business Activity Code (Federal)

Number & Street Address

Address (continued)

City / Town

State

Zip Code + 4 (or Canadian Postal Code)

Round to the nearest whole dollar
1 Enter 100% of the Business Enterprise Tax (BET) determined to be due (net of credit)

1

2 Enter 100% of the Business Profits Tax (BPT) determined to be due (net of credit)

2

3 Subtotal (Line 1 plus Line 2)

3

4 LESS: Credit carried over from prior year and total estimated tax payments

4

5 BALANCE DUE:
(If negative or zero, DO NOT FILE this form. As long as 100% of the BET and BPT tax due has been
paid by the due date, an automatic 7-month extension to file will be granted.)

Mail to:
NH DRA
PO Box 1265
Concord NH 03302-1265

BT-EXT 2023
Version 1 08/2023

Make Check Payable to:
STATE OF NEW HAMPSHIRE
Enclose but DO NOT staple or tape your
payment to this extension

5

FILE ONLINE AT GRANITE TAX CONNECT
www.revenue.nh.gov/gtc

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New Hampshire
Department of
Revenue Administration

2023
BT-EXT

PAYMENT FORM AND APPLICATION FOR 7-MONTH EXTENSION OF TIME TO FILE BUSINESS TAX RETURN
DO NOT FILE THIS FORM IF LINE 5
IS NEGATIVE OR ZERO
THIS IS NOT AN EXTENSION OF TIME TO PAY

FILE ONLINE AT GRANITE TAX CONNECT:
www.revenue.nh.gov/gtc

WHO MUST FILE
Taxpayers who have not paid 100% of their Business Enterprise Tax (BET) and/or Business Profits Tax (BPT) determined to be due by the due
date of the tax and are requesting a 7-month extension to file their BET and BPT returns. To make an additional payment in order to have
paid 100% of the tax determined to be due, you may submit this form with payment or make your payment electronically by accessing
Granite Tax Connect www.revenue.nh.gov/gtc by the original due date of the tax. An extension will not be granted if 100% of the tax
determined to be due is not paid timely. Do not file this form if the Balance Due (Line 5) is negative or zero.
AUTOMATIC EXTENSION
If you have paid 100% of the BET and BPT determined to be due by the due date of the tax, you will be granted an automatic 7-month
extension to file your New Hampshire BET and BPT returns WITHOUT filing this form. If you meet this requirement, you may file your New
Hampshire BET and BPT return up to 7 months beyond the original due date of the return and you will not be subject to the late filing
penalty. Note that an extension of time to file your return is not an extension of time to pay the tax.
WHEN TO FILE
This form must be postmarked on or before the original due date of the return. Electronic payments must be made before midnight on the
due date of the return.
WHERE TO FILE
File online at Granite Tax Connect www.revenue.nh.gov/gtc or mail to NH DRA, PO Box 1265, Concord, NH 03302-1265.
ONLINE FILING
Pay 100% of your tax payment online and you will not have to file this form. Access Granite Tax Connect at www.revenue.nh.gov/gtc.
RSA 21-J:3, XXI requires taxpayers who had a tax liability in the prior tax year of $100,000 or more to remit payment electronically. Pursuant
to RSA 21-J:33, III, in the case of any failure to comply with the electronic payment requirements under RSA 21-J:3, XXI, a penalty shall be
added to the amount of tax due equal to 5% of the amount of such tax not to exceed $5,000. This penalty is in addition to any other penalty
that may be applicable and shall be assessed, collected, and paid in the same manner as taxes. The penalty in this paragraph shall not apply
if failure to pay electronically was due to reasonable cause and not willful neglect of the taxpayer.
REASONS FOR DENIAL
Applications for extension will be denied for reasons such as, but not limited to, the application was postmarked after the due date for filing
the return, or payment of 100% of the balance due shown on Line 5 did not accompany this application or was not received electronically by
the due date of the return.
NEED HELP?
Questions not covered here may be answered in our “Frequently Asked Questions” available on our website at www.revenue.nh.gov or by
calling Taxpayer Services at (603) 230-5920, Monday through Friday, 8:00 am to 4:30 pm. All written correspondence to the Department
should include the taxpayer name, taxpayer identification number, the name of a contact person and a daytime telephone number.
Individuals who need auxiliary aids for effective communications in programs and services of the New Hampshire Department of Revenue
Administration are invited to make their needs and preferences known. Individuals with hearing or speech impairments may call TDD
Access: Relay NH 1-800-735-2964.

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