New Hampshire Proprietorship or Jointly Owned Property Business

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Proprietorship or Jointly Owned Property Business 
2025 NH-1040-ES FormNew Hampshire
Department of
Revenue Administration

2025
NH-1040-ES

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ESTIMATED PROPRIETORSHIP BUSINESS TAX
1

BET (a)

ESTIMATED TAX BASE AND/OR TAXABLE BUSINESS PROFITS

BPT (b)

(a) BET Taxable Base After Apportionment
(b) New Hampshire Taxable Business Profits After Apportionment
2 TAX
(a) Line 1(a) x .0055
(b) Line 1(b) x .075
3 CREDITS
(a) RSA 162-L:10 (CDFA Investment Tax Credit)
(b) RSA 162-N (Economic Revitalization Zone Tax Credit)
(c) RSA 162-P (Research & Development Tax Credit)
(d) RSA 162-Q (Coos County Job Creation Tax Credit)
(e) RSA 77-G (Education Tax Credit)
(f) RSA 400-A (Insurance Tax Credit)
(g) RSA 77-A:5, X (BET Credit)
(h) RSA 188-E:9-a (CTE Centers Tax Credit)
(i) RSA 21-I:103 (Granite State Paid Family and Medical Leave Plan
Tax Credit)
(j) Total Credits (Sum of Lines 3(a) through 3(i))
4 ESTIMATED TAX FOR THE CURRENT YEAR (Line 2 minus Line 3(j))
5 OVERPAYMENT FROM PREVIOUS TAXABLE PERIOD
6 BALANCE OF BUSINESS TAXES DUE (Line 4 minus Line 5)

COMPUTATION AND RECORD OF PAYMENTS
Date Paid

BET

Amount of Each Installment
(1/4 of Line 6 above)

Total Due
BPT

(BET and/or BPT)

Calendar
Year Dates

1

April 15, 2025

2

June 15, 2025

3

Sept. 15, 2025

4

Dec. 15, 2025

IMPORTANT
THE PENALTY PROVISIONS OF RSA 21-J:32 WILL APPLY
IF THE ESTIMATE REQUIREMENTS HAVE NOT BEEN MET

NH-1040-ES 2025
Version 1 06/2024

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

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New Hampshire
Department of
Revenue Administration

2025
NH-1040-ES

*1040ES2511862*
1040ES2511862

ESTIMATED PROPRIETORSHIP BUSINESS TAX - PAYMENT FORM 1
MMDDYYYY

MMDDYYYY
For the CALENDAR year 2025 or other taxable period beginning:

and ending:

Proprietor's Last Name

First Name

Taxpayer Identification Number

MI

Social Security Number

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

Limited Liability Company

Number & Street Address

Address (continued)

State

City / Town

Zip Code + 4 (or Canadian Postal Code)

DO NOT CUT. SUBMIT THIS ENTIRE PAGE.

FILE ONLINE AT GRANITE TAX CONNECT
gtc.revenue.nh.gov/TAP/_/
Or mail to:
NH DRA
PO Box 1265
Concord NH 03302-1265

Make Check Payable to:
STATE OF NEW HAMPSHIRE
Enclose, but do not staple or tape your payment
to this estimate.

1/4 BET

1

1/4 BPT

2

Amount of
Payment

3

DO NOT FILE A $0 ESTIMATE

NH-1040-ES 2025
Version 1 06/2024

Print This Page

New Hampshire
Department of
Revenue Administration

2025
NH-1040-ES

*1040ES2511862*
1040ES2511862

ESTIMATED PROPRIETORSHIP BUSINESS TAX - PAYMENT FORM 2
MMDDYYYY

MMDDYYYY
For the CALENDAR year 2025 or other taxable period beginning:

and ending:
Taxpayer Identification Number

Proprietor's Last Name

First Name

MI

Social Security Number

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

Limited Liability Company

Number & Street Address

Address (continued)

State

City / Town

Zip Code + 4 (or Canadian Postal Code)

DO NOT CUT. SUBMIT THIS ENTIRE PAGE.

FILE ONLINE AT GRANITE TAX CONNECT
gtc.revenue.nh.gov/TAP/_/
Or mail to:
NH DRA
PO Box 1265
Concord NH 03302-1265

Make Check Payable to:
STATE OF NEW HAMPSHIRE
Enclose, but do not staple or tape your payment
to this estimate.

1/4 BET

1

1/4 BPT

2

Amount of
Payment

3

DO NOT FILE A $0 ESTIMATE

NH-1040-ES 2025
Version 1 06/2024

Print This Page

New Hampshire
Department of
Revenue Administration

2025
NH-1040-ES

*1040ES2511862*
1040ES2511862

ESTIMATED PROPRIETORSHIP BUSINESS TAX - PAYMENT FORM 3
MMDDYYYY

MMDDYYYY
For the CALENDAR year 2025 or other taxable period beginning:

and ending:
Taxpayer Identification Number

Proprietor's Last Name

First Name

MI

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

Social Security Number

Limited Liability Company

Number & Street Address

Address (continued)

State

City / Town

Zip Code + 4 (or Canadian Postal Code)

DO NOT CUT. SUBMIT THIS ENTIRE PAGE.

FILE ONLINE AT GRANITE TAX CONNECT
gtc.revenue.nh.gov/TAP/_/
Or mail to:
NH DRA
PO Box 1265
Concord NH 03302-1265

Make Check Payable to:
STATE OF NEW HAMPSHIRE
Enclose, but do not staple or tape your payment
to this estimate.

1/4 BET

1

1/4 BPT

2

Amount of
Payment

3

DO NOT FILE A $0 ESTIMATE

NH-1040-ES 2025
Version 1 06/2024

Print This Page

New Hampshire
Department of
Revenue Administration

2025
NH-1040-ES

*1040ES2511862*
1040ES2511862

ESTIMATED PROPRIETORSHIP BUSINESS TAX - PAYMENT FORM 4
MMDDYYYY

MMDDYYYY
For the CALENDAR year 2025 or other taxable period beginning:

and ending:

Proprietor's Last Name

First Name

Taxpayer Identification Number

MI

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

Social Security Number

Limited Liability Company

Number & Street Address

Address (continued)

State

City / Town

Zip Code + 4 (or Canadian Postal Code)

DO NOT CUT. SUBMIT THIS ENTIRE PAGE.

FILE ONLINE AT GRANITE TAX CONNECT
gtc.revenue.nh.gov/TAP/_/
Or mail to:
NH DRA
PO Box 1265
Concord NH 03302-1265

Make Check Payable to:
STATE OF NEW HAMPSHIRE
Enclose, but do not staple or tape your payment
to this estimate.

1/4 BET

1

1/4 BPT

2

Amount of
Payment

3

DO NOT FILE A $0 ESTIMATE

NH-1040-ES 2025
Version 1 06/2024

Extracted from PDF file 2024-new-hampshire-form-nh-1040-es.pdf, last modified August 2023

Download This Form

Print This Form

More about the New Hampshire Form NH-1040-ES Corporate Income Tax TY 2024

We last updated the Proprietorship or Jointly Owned Property Business in March 2025, so this is the latest version of Form NH-1040-ES, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form NH-1040-ES directly from TaxFormFinder. You can print other New Hampshire tax forms here.

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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 NH-1040-ES.

Form Code	Form Name
NH-1040 Instructions	Proprietorship or Jointly Owned Property Business
Form NH-1040	Proprietorship or Jointly Owned Property Business
Form NH-1040-ES-2015	Proprietorship or Jointly Owned Property Business

Download all NH tax forms 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 NH-1040-ES from the Department of Revenue Administration in March 2025.

Show Sources >

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 NH-1040-ES

We have a total of nine past-year versions of Form NH-1040-ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2024 Form NH-1040-ES

2025 NH-1040-ES Form

2023 Form NH-1040-ES

nh-1040-es-2023.pdf

2022 Form NH-1040-ES

nh-1040-es-2022.pdf

2021 Form NH-1040-ES

nh-1040-es-2021.pdf

2020 Form NH-1040-ES

nh-1040-es-2020.pdf

2016 Form NH-1040-ES

nh-1040-es2015v1-1.pdf

2015 Form NH-1040-ES

nh-1040-es2015v1-1.pdf

2012 Form NH-1040-ES

2011 Form NH-1040-ES

TaxFormFinder Disclaimer:

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.