New Hampshire Interest and Dividends Tax Estimated Quarterly

Interest and Dividends Tax Estimated Quarterly
dp-10-es-2023.pdf
New Hampshire

2023
DP-10-ES

Department of
Revenue Administration

ESTIMATED INTEREST AND DIVIDENDS TAX
Taxpayer's Worksheet - Keep This Page For Your Records
1 All interest and dividend income subject to tax under RSA 77
2 Less Exemption(s) – check the exemption(s) that apply (see instructions):
Partnership/LLC

Estate

2(a)

Yourself

2(b)

65 (or over) or disabled

Blind

Spouse 65 (or over) or disabled

Spouse Blind

Spouse

Total number of boxes checked

x $2400 = 2(a)

Total number of boxes checked

x $1200 = 2(b)

2(c) Total exemptions (Line 2(a) plus 2(b))
3 New Hampshire Taxable Income (Line 1 minus Line 2(c))
4 New Hampshire Interest and Dividends Tax (Line 3 multiplied by 4%)
If Line 4 is less than $500, see instructions

5 RSA 77-G Education Tax Credit
6 OVERPAYMENT from previous taxable period (If the overpayment exceeds the first 1/4 installment, the overage will
be applied to the next consecutive installment(s) until fully depleted)
7 BALANCE OF ESTIMATED INTEREST AND DIVIDENDS TAX (Line 4 minus Lines 5 and 6)

COMPUTATION AND RECORD OF PAYMENTS
Date Paid

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

Overpayment and Credit
Applied to Installment

Balance Due

Calendar Year
Due Dates
April 15, 2023
June 15, 2023
Sept. 15, 2023
Jan. 15, 2024

IMPORTANT

Enter the primary taxpayer and spousal information in the same
order on all tax documents to avoid delays in processing.
THE PENALTY PROVISIONS OF RSA 21-J:32 WILL APPLY IF THE
ESTIMATE REQUIREMENTS HAVE NOT BEEN MET

DP-10-ES 2023
Version 1.1 08/2022

MAKE YOUR PAYMENTS ONLINE
AT GRANITE TAX CONNECT
www.revenue.nh.gov/gtc

New Hampshire

2023
DP-10-ES

Department of
Revenue Administration

DP10ES2311862

ESTIMATED INTEREST AND DIVIDENDS TAX
For the CALENDAR year 2023 or other taxable period beginning:

ENTITY TYPE - Check One

MMDDYYYY

MMDDYYYY

1 - Individual/Joint

and ending:

MI

4 - Estate

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

Last Name

First Name

3 - Partnership/LLC

Social Security Number

Taxpayer Identification Number
Spouse's Last Name

First Name

MI

Social Security Number

Name of Partnership, Estate, or LLC

Number & Street Address

Address (continued)

City / Town

State

Zip Code + 4 (or Canadian Postal Code)

DO NOT CUT. SUBMIT THIS ENTIRE PAGE.

MAKE YOUR PAYMENTS ONLINE AT
GRANITE TAX CONNECT www.revenue.nh.gov/gtc
Or mail to:
NH DRA
PO Box 1265
Concord NH 03302-1265

DP-10-ES 2023
Version 1.1 08/2022

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

Payment Form 1
Amount of
This Payment

Do not file a $0 estimate

New Hampshire

2023
DP-10-ES

Department of
Revenue Administration

DP10ES2311862

ESTIMATED INTEREST AND DIVIDENDS TAX
For the CALENDAR year 2023 or other taxable period beginning:

ENTITY TYPE - Check One

MMDDYYYY

MMDDYYYY

1 - Individual/Joint

and ending:

3 - Partnership/LLC

4 - Estate

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

Last Name

First Name

MI

Social Security Number
Taxpayer Identification Number

Spouse's Last Name

First Name

MI

Social Security Number

Name of Partnership, Estate, or LLC

Number & Street Address

Address (continued)

State

City / Town

Zip Code + 4 (or Canadian Postal Code)

DO NOT CUT. SUBMIT THIS ENTIRE PAGE.

MAKE YOUR PAYMENTS ONLINE AT
GRANITE TAX CONNECT www.revenue.nh.gov/gtc
Or mail to:
NH DRA
PO Box 1265
Concord NH 03302-1265

DP-10-ES 2023
Version 1.1 08/2022

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

Payment Form 2
Amount of
This Payment

Do not file a $0 estimate

New Hampshire

2023
DP-10-ES

Department of
Revenue Administration

DP10ES2311862

ESTIMATED INTEREST AND DIVIDENDS TAX
For the CALENDAR year 2023 or other taxable period beginning:
MMDDYYYY

ENTITY TYPE - Check One

MMDDYYYY
1 - Individual/Joint

and ending:

3 - Partnership/LLC

4 - Estate

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

Last Name

First Name

MI

Social Security Number
Taxpayer Identification Number

Spouse's Last Name

First Name

MI

Social Security Number

Name of Partnership, Estate, or LLC

Number & Street Address

Address (continued)

State

City / Town

Zip Code + 4 (or Canadian Postal Code)

DO NOT CUT. SUBMIT THIS ENTIRE PAGE.

MAKE YOUR PAYMENTS ONLINE AT
GRANITE TAX CONNECT www.revenue.nh.gov/gtc
Or mail to:
NH DRA
PO Box 1265
Concord NH 03302-1265

DP-10-ES 2023
Version 1.1 08/2022

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

Payment Form 3
Amount of
This Payment

Do not file a $0 estimate

New Hampshire

2023
DP-10-ES

Department of
Revenue Administration

DP10ES2311862

ESTIMATED INTEREST AND DIVIDENDS TAX
For the CALENDAR year 2023 or other taxable period beginning:

ENTITY TYPE - Check One

MMDDYYYY

MMDDYYYY

1 - Individual/Joint

and ending:

3 - Partnership/LLC

4 - Estate

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

Last Name

First Name

MI

Social Security Number
Taxpayer Identification Number

Spouse's Last Name

First Name

MI

Social Security Number

Name of Partnership, Estate, or LLC

Number & Street Address

Address (continued)

State

City / Town

Zip Code + 4 (or Canadian Postal Code)

DO NOT CUT. SUBMIT THIS ENTIRE PAGE.

MAKE YOUR PAYMENTS ONLINE AT
GRANITE TAX CONNECT www.revenue.nh.gov/gtc
Or mail to:
NH DRA
PO Box 1265
Concord NH 03302-1265

DP-10-ES 2023
Version 1.1 08/2022

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

Payment Form 4
Amount of
This Payment

Do not file a $0 estimate

New Hampshire
Department of
Revenue Administration

2023
DP-10-ES

ESTIMATED INTEREST AND
DIVIDENDS TAX

INSTRUCTIONS
Who Must Pay Estimated Tax
Every taxpayer required to file an Interest and Dividends Tax Return must also make estimated Interest and Dividends Tax payments for its subsequent taxable period,
unless the annual estimated tax for the subsequent taxable period is less than $500. See “Exceptions to the Underpayment of Estimated Tax Penalty” below.
Note: For taxable periods ending on or after December 31, 2013, interest and dividends income shall be taxed as follows:
• Income received by estates held by trustees treated as grantor trusts under Section 671 of the United States Internal Revenue Code shall be
included in the return of their grantor, to the extent that the grantor is an inhabitant or resident of New Hampshire.
• Income reported by, and taxed federally as interest or dividends to, a trust beneficiary shall be included as interest or dividends in the return of
such beneficiary, to the extent that the beneficiary is an inhabitant or resident of New Hampshire with respect to distributions from a trust not
treated as a grantor trust under 671 of the United States Internal Revenue Code.

Where to Make Payments
Make estimated tax payments online at Granite Tax Connect www.revenue.nh.gov/gtc or mail to NH DRA, PO Box 1265, Concord NH 03302-1265.

When to Make Payments Note: If the 15th falls on a Saturday, Sunday, or legal holiday, the estimated tax payment is due on the next business day.
CALENDAR YEAR FILERS:
1st quarterly estimated tax payment due April 15, 2023
2nd quarterly estimated tax payment due June 15, 2023
3rd quarterly estimated tax payment due September 15, 2023
4th quarterly estimated tax payment is due January 15, 2024
FISCAL YEAR FILERS:
Quarterly estimated tax payments are due on or before the 15th day of the 4th, 6th, 9th and 12th
months of the taxable period to which they relate.

Payment of Estimated Tax
Estimated tax may be paid in full with the initial declaration, or in installments on the required due dates. If paying in full, only one payment form is required. By utilizing
Granite Tax Connect at www.revenue.nh.gov/gtc, you may authorize the Department of Revenue Administration (DRA) to automatically withdraw estimate payments
from your account electronically. Simply specify each date for which you would like a payment to be withdrawn from your account and each payment will be
withdrawn on those dates.
Joint filers: Enter the primary taxpayer and spousal information in the same order on all tax documents to avoid delays in processing.

Underpayment of Estimated Tax Penalty
A penalty may be imposed pursuant to RSA 21-J:32 for any underpayment of estimated tax if the payments are less than 90% of the current tax period's tax liability. If
estimate payments are not made by the statutory due date, even if 90% of the tax is eventually paid, an underpayment penalty may be assessed. If an estimated
payment is missed, send the payment as soon as possible to reduce any penalty. This penalty will not be imposed if any of the statutory exceptions are met.

Exceptions to the Underpayment of Estimated Tax Penalty
The underpayment of estimated tax penalty shall not apply if you meet one of the exceptions provided in RSA 21-J:32. Use Form DP 2210/2220 to determine whether
you have met one of the exceptions, or to compute the amount of the penalty associated with the underpayment of estimated tax. This form may be obtained from our
website at www.revenue.nh.gov or by calling the Forms Line at (603) 230-5001.

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.
Mandatory Electronic Payments
RSA 21-J:3, XXI requires taxpayers who had a tax liability in the prior tax year of $100,000 or more to make payment electronically. Pursuant to RSA 21-J:33, III, a failure to
comply with the electronic payment requirements under RSA 21-J:3, XXI, will result in a penalty equal to 5% of the amount of tax due 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.

DP-10-ES 2023
Version 1.1 08/2022