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New Hampshire Free Printable nh-1065-instructions-2022 Draft.pdf for 2024 New Hampshire Partnership Business Profits Tax Return Instructions

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Partnership Business Profits Tax Return Instructions
nh-1065-instructions-2022 Draft.pdf

New Hampshire Department of Revenue Administration 2023 NH-1065 PARTNERSHIP BUSINESS PROFITS TAX RETURN GENERAL INSTRUCTIONS WHO MUST FILE All business organizations, including Limited Liability Companies (LLC), taxed as a partnership federally must file Form NH-1065 return provided they have conducted business activity in New Hampshire and their gross business income from everywhere is in excess of $103,000 (for taxable periods beginning January 1, 2023). For the definition of a business organization, refer to RSA 77-A:1, I. "Gross business income" means all income for federal income tax purposes from whatever source derived in the conduct of business activity, including but not limited to gross proceeds from sales, compensation for rendering services, gross proceeds realized from trading in stocks, bonds, or other evidences of indebtedness, gross proceeds realized from sale of assets used in trade or business, interest, discount, gross rents, royalties, fees, commissions, dividends, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense paid or accrued and without any deduction on account of losses. CONFIDENTIAL INFORMATION Tax information disclosed to the New Hampshire Department of Revenue Administration is held in strict confidence by law. The information may be disclosed to the United States Internal Revenue Service, agencies responsible for the administration of taxes in other states in accordance with compacts for the exchange of information, and as otherwise authorized by RSA 21-J:14. TAXPAYER IDENTIFICATION The Commissioner of the Department of Revenue is authorized pursuant to RSA21:J27-a to require submission of an SSN, FEIN, or any other identifying number used in filing or preparing federal tax documents. If you do not have any such identifying number, or share one with another taxpayer, then, under N. H. Code of Admin. Rules, Rev 2903.01, you must obtain a Department Identification Number (DIN). If you have a DIN, use it on all New Hampshire filings. To ensure that your filings and payments are applied to the correct account, the sequence of names and taxpayer ID numbers on all filings must be consistent. The failure to provide a taxpayer identification number may result in the rejection of filed documents. Failure to timely file documents complete with a consistent taxpayer identification number may result in the imposition of penalties and interest, the disallowance of claimed exemptions, exclusions, credits, deductions, or an adjustment that may result in increased tax liability. NEED FORMS? To obtain additional forms, you may visit our website at www.revenue.nh.gov or call the Forms Line at (603) 230-5001. NEED HELP? Call the Department of Revenue Administration, Taxpayer Services at (603) 230-5920. Individuals with hearing or speech impairments may call TDD Access: Relay NH 1-800-735-2964. NH-1065 Instructions 2023 Version 1 11/2023 Page 1 of 6 New Hampshire Department of Revenue Administration 2023 NH-1065 PARTNERSHIP BUSINESS PROFITS TAX RETURN LINE-BY-LINE INSTRUCTIONS NAME AND TAXPAYER IDENTIFICATION NUMBER Enter the taxpayer's name and taxpayer identification number in the spaces provided. Enter the beginning and ending dates of the taxable period. LINES 1(a)-1(s) - GROSS BUSINESS PROFITS Lines 1(a) through 1(k) are additions to income to determine partnership gross business profits. The Business Profits Tax is a 7.5% (for taxable periods ending on or after December 31, 2023) tax assessed on taxable business profits. Round every entry to the nearest whole dollar (if 49 cents or less round down, if 50 cents or more round up). REPORT NEGATIVE AMOUNTS USING A MINUS SIGN. Instructions for a Partnership: Items of income and deductions are reported on a Federal Form 1065, Schedule K as flow-through items to the partners. These instructions explain how federal Schedule K amounts are treated on the Form NH-1065 at the partnership level. LINE 1(a) Enter ordinary business income (loss) from Schedule K, Line 1. LINE 1(b) Enter net rental real estate income (loss) from Schedule K, Line 2. LINE 1(c) Enter other net rental income (loss) from Schedule K, Line 3(c) not from a rental activity and not reported on Form 8825. Often partnership property is rented to customers or to partners for a cost. Expenses associated with this activity are allowed as a deduction. The net income (loss) is reported on Line 1(c). The gain or loss from the sale of an asset used as a rental as reported on line 17 of Federal Form 4797 is reflected on Line 1(c). LINE 1(d) Enter guaranteed payments to partners from Schedule K, Line 4(c). Amounts reported on this line include payments for salaries, health insurance, and interest paid to a partner that is deducted by the partnership. Deferred compensation plans are not included here. Some payments may be capital in nature. All guaranteed payments are added back on Line 1(d). Payments to partners that are considered business expenses of the partnership may be deducted as business expenses on Line 1(a). LINE 1(e) Enter interest income related to portfolio investments, from Schedule K, Line 5. LINE 1(f) Enter dividend income from Schedule K, Line 6(a). LINE 1(g) Enter royalty income from Schedule K, Line 7. LINE 1(h) Enter the amount of net short-term capital gain from Schedule K, Line 8 less the amount of net long-term capital loss reported on Schedule K, Line 9(a), but not less than zero. If the result is a net short-term loss, report the result in the box to the left of the calculation row. LINE 1(i) Enter the amount of net long-term capital gains from Schedule K, Line 9(A), less the amount of net short-term capital loss reported on Schedule K, Line 8, but not less than zero. Excess capital losses must be carried back three years to offset prior capital gains and then be carried forward for 5 succeeding years. LINE 1(j) Enter net section 1231 gains or losses from the sale of business assets from Schedule K, Line 10. LINE 1(k) Enter any other item of income from Schedule K, Line 11. Items such as other portfolio income not reported as interest, ordinary dividends, royalty, cancellation of debt, and capital gain (loss) on prior add backs to partnership income on the NH-1065 are reported on this line. LINE 1(l) Enter the amount of any other item of income (loss) not reported on Federal Form 1065, Schedule K, that should be included in gross business profits. Sales of property for which IRC §179 expense deduction has been passed through to a shareholder would be reported here. Also include global intangible low-taxed income from controlled foreign corporations owned by the business organization and reported on the returns of the partners of the business organization under Treas. Reg 1.951-A(e). LINE 1(m) Enter the amount of the IRC §179 deduction reported on Schedule K, Line 12. LINE 1(n) Enter contributions that are business expenses from Schedule K, Line 13(a). Deductions for contributions to tax exempt organizations made by partnerships are based on the limitations placed on individuals by the Internal Revenue Code. NH-1065 Instructions 2023 Version 1 11/2023 Page 2 of 6 New Hampshire Department of Revenue Administration PARTNERSHIP BUSINESS PROFITS TAX RETURN LINE-BY-LINE INSTRUCTIONS (continued) 2023 NH-1065 LINE 1(o) Enter investment interest expense relating to intangible assets held by the partnership from Schedule K, Line 13(b). This is deductible on the Form NH-1065 if the assets or debt is associated with the production of income for the partnership. LINE 1(p) Enter IRC §59(e)(2) expenditures from Schedule K, Line 13(c)(2). LINE 1(q) Enter other deductions from Schedule K, Line 13(d). This line includes only business expenses allowed as deductions for BPT adjustment not reported on Schedule K Lines 12, 13(a), 13 (b) or 13(c). Expense items such as dependent care expenses, charitable contributions (non-business), and educational assistance benefits are not allowed. These disallowed expenses, which are not deductible as a business expense, may be considered as compensation paid based on the reasonable compensation deduction of the partnership. Also, the Domestic Production Activities Deduction is not allowed pursuant to RSA 77-A:3-b, II. LINE 1(r) Enter foreign taxes paid or accrued from Schedule K, Line 21. These are deductions that have been sourced at the partner level which the State would source back to the partnership. Foreign taxes paid or accrued deducted on this Line would be an add back to income on Additions and Deductions Line 6(d). LINE 1(s) Combine Lines 1(a) through 1(l) and from the result subtract Lines 1(m) through 1(r). LINES 2(a) - 2(g), 3, 4, AND 5 - INCREASE OR DECREASE TO GROSS BUSINESS PROFITS TO RECONCILE WITH IRC Lines 2(a) through 2(g) are adjustments necessary to increase or decrease gross business profits to reflect the applicable Internal Revenue Code (IRC) applicable pursuant to RSA 77-A:1, XX and RSA 77-A:3-b. Pursuant to RSA 77-A:1, XX, New Hampshire has adopted the IRC as of a particular date for each taxable period. As a result, taxpayers must identify any changes to the IRC occurring subsequent to the version adopted by New Hampshire, and account for those changes on their return. Taxpayers must also make additional adjustments as directed by RSA 77-A:3-b. APPLICABLE INTERNAL REVENUE CODE TAXABLE PERIOD - BEGINNING IRC VERSION IN EFFECT 01/01/2020 - Current December 31, 2018 01/01/2018 - 12/31/2019 December 31, 2016 01/01/2017 - 12/31/2017 December 31, 2015 01/02/2000 - 12/31/2016 December 31, 2000 For prior taxable periods reference RSA 77-A:1, XX The adjustments on lines 2(a) through 2(g) reflect the adjustments that are necessary to account for the version of the IRC adopted by New Hampshire. If a taxpayer seeks to report a necessary adjustment that has not been specifically addressed, the taxpayer shall enter the item on either line 2(c) or 2(e). The statutory requirement to follow the applicable IRC pursuant to RSA 77-A:1, XX and RSA 77-A:3-b has significant impact on the tax basis of assets used in businesses operating within and without New Hampshire. A separate accounting of the New Hampshire tax basis must be maintained for depreciation purposes and for determination of the gain or loss in the event of the sale of business assets. LINE 2(a) Add the amount of IRC §179 expense taken on the federal return in excess of the amount permitted pursuant to RSA 77-A:3-b. For property placed in service on or after January 1, 2017, the maximum IRC § 179 deduction is $100,000. For property placed in service on or after January 1, 2018, the maximum IRC § 179 deduction is $500,000. LINE 2(b) Add the amount of bonus depreciation taken on the federal return for assets placed in service this period. Bonus depreciation, allowed federally under IRC §168(k), is not allowed for New Hampshire tax purposes. LINE 2(c) Add any other deductions or exclusions taken on the federal return that need to be eliminated or adjusted due to revisions to the IRC occurring subsequent to the applicable version in the table above. Include foreign dividends, when actually distributed, that consist of amounts previously taxed federally as deemed one- time repatriation under the Tax Cuts and Jobs Act of 2017, but not previously subject to Business Profits Tax. Complete and attach Form Schedule IV. LINE 2(d) Deduct regular depreciation related to IRC §179 and bonus depreciation not allowed for this tax year or for prior tax years. Because there may be a basis difference due to the federal and state treatment of IRC §179 expense, and bonus depreciation, the regular depreciation allowed under IRC §167 and IRC §168 may be different than that deducted on the federal return. Recalculate your allowable depreciation and deduct the difference on this line. NH-1065 Instructions 2023 Version 1 11/2023 Page 3 of 6 New Hampshire Department of Revenue Administration 2023 NH-1065 PARTNERSHIP BUSINESS PROFITS TAX RETURN LINE-BY-LINE INSTRUCTIONS (continued) LINE 2(e) Deduct any other items included on the federal return that are required to be eliminated or adjusted due to revisions to the IRC occurring subsequent to the version adopted by New Hampshire pursuant to RSA 77-A:1, XX and RSA 77-A:3-b. Also include the deduction allowed for global intangible low-taxed income under RSA 77A:4, XIX . Complete and attach Form Schedule IV. LINE 2(f) Increase or decrease the net gain or loss on the sale of assets used in the business which have a different state adjusted basis from the tax adjusted basis reported on the federal return. Because of the different federal and state treatment of IRC §179 expense, and bonus depreciation, the regular depreciation pursuant to IRC §167 and IRC §168 allowed by New Hampshire may be different than that deducted on the federal return. This may create a different adjusted basis to assets used in the business which have not been completely depreciated resulting in a different gain or loss for state reporting than that reported on the federal return on the sale of business assets. Recalculate the gain or loss and enter the difference on this line. Adjustments required to account for the net gain or loss attributable to an increase or step-up in the basis of assets pursuant to RSA 77-A:4, XIV shall be reported in Section 6(h). LINE 2(g) The sum of Lines 2(a) through 2(c), minus Lines 2(d) and 2(e), adjusted by Line 2(f); if negative result, use a minus sign. LINE 3 Subtotal Line 1(j) adjusted by Line 2(g); if negative result, use a minus sign. LINE 4 Separate entity adjustments to income or expense, attach worksheet. Enter the amounts which arise from the necessity of adjusting Gross Business Profits to accommodate the New Hampshire requirement of separate entity treatment for business organizations. Do not eliminate investment income on this line, as New Hampshire requires that all business income be included. New Hampshire does not have a non- business income statute. LINE 5 Gross Business Profits, combine Line 3 and Line 4. LINES 6(a) - 6(j), 7, 8, 9, 10, 11, 12, 13, AND 14 - ADDITIONS AND DEDUCTIONS (RSA 77-A:4) LINE 6(a) Deduct interest or dividend income that is subject to taxation under RSA 77. Deduct the amount of the interest and dividends reported on the Interest and Dividends Tax return (Form DP-10) on this line. Partnerships, LLC's, associations, and fiduciaries whose gross interest and dividends do not exceed $2,400 are not subject to the Interest and Dividends Tax. See RSA 77:3, I(b). If the amount of Interest and Dividends exceeds $2,400, the entity may be subject to the Interest and Dividends Tax. The application of the term “subject to tax” is not affected by the proportionate amount taxed related to a New Hampshire inhabitant partner(s). See RSA 77:14-a. LINE 6(b) Deduct interest income earned resulting from investments in direct United States obligations, net of expenses, on this line. Do not include amounts deducted on Line 6(a). Federal obligations are exempt from tax by states or their political subdivisions when obligations are issued to secure credit to carry on the necessary functions of government. Exempt U.S. Government interest claimed as a deduction must be reduced by the following expenses if the expenses were claimed as deductions in arriving at your federal taxable income: • interest on money borrowed to purchase or carry the bonds or securities; and • ordinary and necessary expenses paid or incurred in connection with producing exempt income. These expenses may also be added back on Line 6(f), do not add back twice. LINE 6(c) Deduct reasonable compensation for personal services performed by a partner, or member for the business organization. A partnership whose partner(s) perform services for the business organization may take a reasonable compensation deduction on the business organization's Business Profits Tax Return for services performed. If the compensation deduction exceeds $75,000, then the business organization must maintain business records to demonstrate that the deduction is reasonable. If a business organization was unable to take a reasonable compensation deduction in a prior year(s) due to insufficient business profits, the business organization may adjust this year's compensation deduction to reflect the under-compensation in the prior year(s). However, the business organization must maintain records sufficient to demonstrate that intention. The amount of the deduction cannot reduce taxable business profits to less than zero. Reasonable compensation may also include an amount up to 15% of the gross selling price of a business asset less any amounts paid to other brokers or agents. This amount must represent the commissions attributable to the efforts of a partner or proprietor acting as the broker or selling agent. If the partner or member acts as a co-broker, the maximum deduction shall be the difference between 15% and the amounts paid to other brokers or agents. LINE 6(d) Add net income taxes, franchise taxes measured by net income, or capital stock tax taken as a deduction on the federal return for any state or political subdivision, or foreign taxes based on or measured by net income. The Business Enterprise Tax (BET) is not based on or measured by net income and is not added back. Business Profits Tax (BPT) is based on net income and must be added back, if a deduction for BPT has been taken on your federal return. LINE 6(e) Deduct wage adjustment required by IRC §280C. Deduct the wages or salaries paid or incurred for the taxable year which is equal to the sum of the credits determined for the taxable year under IRC §45A(a), §51(a), §1396(a), §1400P(b), and §1400R. NH-1065 Instructions 2023 Version 1 11/2023 Page 4 of 6 New Hampshire Department of Revenue Administration 2023 NH-1065 PARTNERSHIP BUSINESS PROFITS TAX RETURN LINE-BY-LINE INSTRUCTIONS (continued) LINE 6(f) Add expenses related to constitutionally exempt income. Expenses that are incurred to produce income that is constitutionally exempt from taxation in New Hampshire must be added back to gross business profits. These expenses include such items as interest expense and other expenses incurred to earn interest from investments in direct U.S. obligations. This add back also includes expenses related to the production of non-unitary income not included on this return. LINE 6(g) A deduction is allowed for the contribution of scientific equipment or apparatus to an educational organization or institute of higher education equal to the sum of the taxpayer's basis in the contributed property plus 50 percent of the unrealized appreciation, or twice the basis of the property, whichever is less. LINE 6(h) The following adjustments are required to account for the increase in the basis of assets federally due to the sale or exchange of an interest in the business organization: LINE 6(h) - A Report the amount of the increase in the basis of assets federally, attributable to the sale or exchange of an interest in the business organization. If multiple sales or exchanges, provide an aggregated figure, check the appropriate box(es) below, and attach a schedule of transactions. CHECKBOX If making an election pursuant to RSA 77-A:4, XIV(b) to recognize the basis increase for any sale or exchange reported on Line 6(h) - A, check the “Yes” box. If reporting elections for multiple transactions check the “Yes” box and attach a schedule reporting the details for each transaction. LINE 6(h) - B If not making an election pursuant to RSA 77-A:4, XIV(b) to recognize the basis increase for a sale or exchange reported on Line 6(h) - A, deduct the basis increase associated with the sale(s) or exchange(s) for which an election is NOT being made. If multiple sales or exchanges provide an aggregated figure and attach a schedule of transactions. LINE 6(h) - C Add the amount of depreciation claimed on the federal return that is attributable to an increase in the basis of assets that has not been recognized for NH purposes pursuant to RSA 77-A:4, XIV(a)(1). For sales or exchanges occurring on or after January 1, 2016, an entry on this line is required to account for federally reported depreciation attributable to an increase in the basis of assets attributable to a sale or exchange transaction where an election to recognize the basis increase pursuant to RSA 77-A:4, XIV(b) was not made in the current taxable period, or a prior taxable period, for the economic life of the asset(s) in question. For sales or exchanges occurring before January 1, 2016, an entry on this line is required to account for federally reported depreciation attributable to an increase in the basis of assets attributable to a sale or exchange transaction where an addition to gross business profits was not made in accordance with Rev 303.05, for the economic life of the asset(s) in question. LINE 6(h) - D Adjust the gain or loss with respect to the sale of assets to account for an increase in the basis of assets that was not recognized for NH purposes pursuant to RSA 77-A:4, XIV(a)(2). For sales or exchanges occurring on or after January 1, 2016, an entry on this line is required to account for federally reported depreciation attributable to an increase in the basis of assets attributable to a sale or exchange transaction where an election to recognize the basis increase pursuant to RSA 77-A:4, XIV(b) was not made in the current taxable period, or a prior taxable period, upon the sale or disposition of the asset(s) in question. For sales or exchanges occurring before January 1, 2016, an entry on this line is required to account for federally reported depreciation attributable to an increase in the basis of assets attributable to a sale or exchange transaction where an addition to gross business profits was not made in accordance with Rev 303.05, upon the sale or disposition of the asset(s) in question. Enter the cumulative total of all items and adjustments reported on lines 6(h) - A through 6(h) - D. LINE 6(i) Add Qualified Investment Company (QIC) holder's proportional share of QIC profits on this line. A business organization which holds an interest in a QIC must add to gross business profits its share of the QIC profits for the year, losses are not deducted. If the QIC makes a distribution, do not include the distribution in gross business profits of the interest holder. LINE 6(j) Net Lines 6(a) through 6(i). LINE 7 Adjusted Gross Business Profits (combine Lines 5 and 6(j)). LINE 8 - NEW HAMPSHIRE APPORTIONMENT Business organizations which have business activity, including rental activity, both inside and outside this state AND which are subject to income taxes (or a franchise tax measured by net income) in another state, or are subject to the jurisdiction of another state to impose a net income tax or capital stock tax upon it, whether or not actually imposed by the other state, must apportion gross business profits to New Hampshire by using Form DP-80, Apportionment of Income. Form DP-80 may be obtained from the Department's website at: www.revenue.nh.gov or by calling the Forms Line at (603) 230-5001. After completing Form DP-80, enter the apportionment to six decimal places on Line 8. All others enter 1.00 on Line 8. A business organization whose activities do not exceed the protection of P.L. 86-272 shall claim the exemption by checking the box and entering 0.00 on Line 8. NH-1065 Instructions 2023 Version 1 11/2023 Page 5 of 6 New Hampshire Department of Revenue Administration 2023 NH-1065 PARTNERSHIP BUSINESS PROFITS TAX RETURN LINE-BY-LINE INSTRUCTIONS (continued) LINE 9 Enter New Hampshire Business Profits before NOL. Line 7 multiplied by Line 8. If negative, enter zero. LINE 10 Deduct the allowable net operating loss carry forward from a prior year on this line. Use Form DP-132 to calculate this deduction. The Net Operating Loss Deduction (NOLD) must be apportioned to the taxable period(s) in which the loss occurred, to determine the amount of the carry forward based on the apportionment determined on the Form DP-80. The Form DP-131-A can assist you with this calculation. Form DP-132 must be attached for this deduction. You must report the NOLD available on line 10-A and the amount of NOLD to be carried forward on Line 10-B. Refer to RSA 77-A:4, XIII and Rev 303.03. LINE 11 New Hampshire Taxable Business Profits. Line 9 minus Line 10. If negative, enter zero. LINE 12 Enter the product of Line 9 multiplied by 7.5% (for taxable periods ending on or after December 31, 2023). LINE 13(a) - CREDITS If you have paid the BET in this tax period or have carryover BET credits from the tax period ending on or after December 31, 2014, and have no other credits, enter the BET credit here, and you must include the Business Enterprise Tax Credit Worksheet, Form BET-CW. LINE 13(b) If you have credits in addition to the BET credit enter the total credits available on this line. Do not also enter BET credits on Line 13(a). Attach Form DP-160; only use if you have available credits other than BET. LINE 14 New Hampshire Business Profits Tax Net of Statutory Credits (Line 12 minus Line 13(a) or Line 13(b)). The amount cannot be less than zero. Enter the amount from Line 14 on Line 1(b) of the NH BT-Summary Form. THIS RETURN MUST BE FILED WITH THE BT-SUMMARY AND ALL APPLICABLE FEDERAL SCHEDULES. NH-1065 Instructions 2023 Version 1 11/2023 Page 6 of 6
Extracted from PDF file 2023-new-hampshire-nh-1065-inst.pdf, last modified November 2022

More about the New Hampshire NH-1065-Inst Corporate Income Tax TY 2023

We last updated the Partnership Business Profits Tax Return Instructions in January 2024, so this is the latest version of NH-1065-Inst, fully updated for tax year 2023. You can download or print current or past-year PDFs of NH-1065-Inst 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 NH-1065-Inst.

Form Code Form Name
Form NH-1065-ES Partnership Business Profits Tax 2012 Estimates
Form NH-1065 Partnership Business Profits Tax Return
Form NH-1065-ES-2020 Partnership Business Profits Tax 2013 Estimates

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 NH-1065-Inst from the Department of Revenue Administration in January 2024.

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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 NH-1065-Inst

We have a total of eight past-year versions of NH-1065-Inst in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 NH-1065-Inst

nh-1065-instructions-2022 Draft.pdf

2022 NH-1065-Inst

nh-1065-instructions-2022 Draft.pdf

2021 NH-1065-Inst

nh-1065-instructions-2020.pdf

2015 NH-1065-Inst

nh-1065-instructions2015v1-1.pdf


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