New Hampshire Exceptions and Penalty for the Underpayment of Estimated Tax

Exceptions and Penalty for the Underpayment of Estimated Tax
DP-2210/2220
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New Hampshire

2023

Department of
Revenue Administration

DP-2210/2220

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*DP22102311862*
DP22102311862

EXCEPTIONS AND PENALTY FOR THE UNDERPAYMENT OF ESTIMATED TAX
Taxpayer Name

Taxpayer Identification Number

Check One:

MMDDYYYY

MMDDYYYY

For the CALENDAR year 2023 or
other taxable period beginning:

Business Tax Return(s)

and ending:

Other

Interest & Dividends Tax Return

Round to the nearest whole dollar

PART I - CALCULATE YOUR UNDERPAYMENT
1 Current year tax

$

2 90% of Line 1 (Line 1 x .90)

$

3(a) Enter in Columns A through D the installment dates
that correspond to the 15th of the 4th, 6th, 9th, and
12th months of your tax period or specify statutory
due dates. (I&D filers see instructions)
3(b) Applicable percentages

A

B

C

D

25%

25%

25%

25%

A

B

C

D

25%

50%

75%

100%

25%

50%

75%

100%

22.5%

45%

67.5%

90%

3(c) Enter Line 2 multiplied by Line 3(b) for Columns A
through D
4

Amount paid timely or credited for each period

5

Overpayment of previous installment calculated on Line 7

6

Total (Line 4 plus Line 5)

7

Overpayment (Line 6 minus Line 3(c)). Enter in Line 5 of
next column

8

Underpayment (Line 3(c) minus Line 6)

PART II - EXCEPTIONS TO PENALTY - See Instructions
9

Cumulative amount paid or credited from the beginning
of the tax year through the installment dates
(see instructions)

10

Applicable percentages

11

Exception, prior period’s tax (prior year must be
12 full months) (RSA 21-J:32, IV(a))

12

Applicable percentages

13

Exception, prior period’s tax base and facts using
current years tax rate (RSA 21-J:32, IV(b))

14

Applicable percentages

15

Exception, tax on annualized income
(RSA 21-J:32, IV(c)) (Attach schedule)

DP-2210/2220 2023
Version 1 07/2023

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New Hampshire
Department of
Revenue Administration

2023
DP-2210/2220

*DP22102321862*
DP22102321862

EXCEPTIONS AND PENALTY FOR THE UNDERPAYMENT OF ESTIMATED TAX - Continued
Taxpayer Name

MMDDYYYY

Taxpayer Identification Number

MMDDYYYY

For the CALENDAR year 2023 or
other taxable period beginning:

and ending:

PART III - CALCULATE THE PENALTY
A

B

C

D

16 Amount of underpayment from Part I, Line 8
17 Enter the date of payment or statutory due date of tax,
whichever is earlier
18 Enter the number of days from installment date (Line 3(a))
to date shown on Line 17
19 Interest due through
12/31/23 at 7%:
(see instructions)

Number of Days x 7% x Underpayment
amount (Line 16)
365

20 Interest due after
12/31/23 at 9%:
(see instructions)

Number of Days x 9% x Underpayment
amount (Line 16)
365

21 Penalty for Underpayment of Estimated Tax (Line 19 plus Line 20)
22 Total Penalty for Underpayment of Estimated Tax (Total of Columns A through D, Line 21).
Note: For interest rate in other years see instructions

DP-2210/2220 2023
Version 1 07/2023

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