New Hampshire Business Tax Summary Form

Business Tax Summary Form
BT-Summary
Print Form

DO NOT STAPLE
New Hampshire
Department of
Revenue Administration

2023
BT-SUMMARY

Reset Form

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BUSINESS TAX RETURN SUMMARY
STEP 1 - PRINT OR TYPE

MMDDYYYY

MMDDYYYY

For the CALENDAR year 2023 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)

Unit #

Unit Type

State

City / Town

STEP 2 - Return Type and Federal Information
If you checked "yes" to one or both of the first two

Zip Code + 4 (or Canadian Postal Code)

Are you required to file a BET Return (Gross Business Receipts
over $281,000, or Enterprise Value Tax Base over $281,000)?

Yes

No

Are you required to file a BPT Return (Gross Business Income over $103,000)?

Yes

No

Do you file a Form 990/990T?

Yes

No

Yes

No

Yes

No

questions, you must file the completed corresponding
return(s) with this BT-Summary.

Do you file a Federal Form 8023, Federal Form 8883 and/or have checked box
10b on Schedule B of Federal Form 1065?
Is the business organization filing its return on an IRS approved 52/53 week
tax year?

OR

2 - CORPORATION

3 - PARTNERSHIP

1 - PROPRIETORSHIP

AMENDED RETURN

6 - COMBINED GROUP

5 - NON-PROFIT

4 - FIDUCIARY

FINAL RETURN

LLC

IRS Adjustment: A complete federal Revenue Agent Report (RAR) with all applicable Schedules must be included with a complete amended NH tax
return. Do not use this form to report IRS adjustments for taxable periods ending on or before December 31, 2020.

BT-SUMMARY 2023
Version 1 07/2023

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New Hampshire
Department of
Revenue Administration

2023
BT-SUMMARY

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BUSINESS TAX RETURN SUMMARY - Continued
STEP 3 - Complete the BET and / or BPT return(s) and then complete the BT-Summary and attach return(s)
Round to the nearest whole dollar

STEP 4 - Calculate Your Balance Due or Overpayment
1 (a) Business Enterprise Tax Net of Statutory Credits

1(a)

(b) Business Profits Tax Net of Statutory Credits

1(b)

(c) Subtotal of Business Tax Due (Line 1(b) plus Line 1(a))

1(c)

2 PAYMENTS
(a) Tax paid with application for extension

2(a)

(b) Total of taxable period's estimated tax payments

2(b)

(c) Credit carryover from prior tax period

2(c)

(d) Tax paid with original return (Amended returns only)

2(d)

(e) Total of Lines 2(a) through 2(d)

2(e)

3 TAX DUE: (Line 1(c) minus Line 2(e))

3

4 ADDITIONS TO TAX
(a) Interest (See instructions)

4(a)

(b) Failure to Pay (See instructions)

4(b)

(c) Failure to File (See instructions)

4(c)

(d) Underpayment of Estimated Tax (See instructions)

4(d)

(e) Total of Lines 4(a) through 4(d)

4(e)

5 (a) Subtotal of Amount Due (Line 3 plus Line 4(e))
(b) Return Payment Made Electronically

5(a)
5(b)

(c) BALANCE DUE: Line 5(a) minus 5(b). Make your payment online at www.revenue.nh.gov/gtc or

PAY THIS AMOUNT

make check payable to: STATE OF NEW HAMPSHIRE
6 OVERPAYMENT: If balance due is less than zero, enter on Line 6

5(c)

6

(a) Any amount of overpayment in excess of 500% of Line 1(c) shall be
refunded (Line 1(c) X 500%).
6(a)
7 Apply overpayment amount on Line 6 to:
DO NOT PAY
(a) Credit - Next Year's Tax Liability (amount entered shall not exceed Line 6(a)) (Not available for Federal RAR)
7(a)
(b) Refund (Only option available for Federal RAR)

BT-SUMMARY 2023
Version 1 07/2023

DO NOT PAY

7(b)

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New Hampshire
Department of
Revenue Administration

2023
BT-SUMMARY

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BUSINESS TAX RETURN SUMMARY - Continued
STEP 5
Under penalties of perjury, I declare that I have examined this BT-Summary and the attached returns, and to the best of my belief they are true, correct and complete.
If prepared by a person other than the taxpayer, this declaration is based on all information of which the preparer has knowledge. If a combined group, I also certify
that all affiliated companies are included in the appropriate group described in this return.

POA: By checking this box and signing below, you authorize us to discuss this return with the preparer listed below.
TAXPAYER'S SIGNATURE & INFORMATION
MMDDYYYY

Signature (in ink)

Print Signatory Name & Title

Email Address

Phone Number

Check this box if you are filing as a surviving spouse

PAID PREPARER'S SIGNATURE & INFORMATION
Signature of Preparer

MMDDYYYY

Printed Name of Preparer

Email Address

Phone Number

Preparer Identification Number

Preparer's Address

Address (continued)

State

City / Town

Mail to:
NH DRA
PO Box 637
Concord NH 03302-0637

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

Zip Code + 4 (or Canadian Postal Code)

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

THIS RETURN MUST BE ACCOMPANIED BY COMPLETE AND LEGIBLE COPIES OF THE APPROPRIATE FEDERAL FORMS AND SCHEDULES

BT-SUMMARY 2023
Version 1 07/2023

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