New Hampshire Combined Group Net Operating Loss (NOL) Deduction

Combined Group Net Operating Loss (NOL) Deduction 
2024 DP-132-WE Form
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New Hampshire
Department of
Revenue Administration

2024
DP-132-WE

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*0132WE2411862*
0132WE2411862

NET OPERATING LOSS (NOL) DEDUCTION FOR COMBINED GROUPS
Principal New Hampshire Business Organization Name

MMDDYYYY

Taxpayer Identification Number
For the CALENDAR year 2024 or
other taxable period beginning:

and ending:
Federal Employer ID Number, Social Security
Number or Department ID Number

Nexus Member Name

COLUMN A
Ending date of tax
year in which NOL
occurred.

MMDDYYYY

COLUMN B
NOL amount available
for carryforward. See
instructions for limitations
from DP-131-A.

COLUMN C
Amount of NOL carry forward
which has been used in
taxable periods prior to
this taxable period.

COLUMN D
Amount of NOL to be
used as a deduction
in this taxable period.
(see instructions)

COLUMN E
Amount of NOL to
carry forward to
future taxable periods.

1
2
3
4
5
6
7
8
9
10
11

Line 11 - Total Columns B, C, D, & E (Sum Lines 1 - 10 in each respective column).
Subtract Line 11, Column C from Line 11, Column B to obtain the NOL available to be reported on the applicable Business Profits Tax return.
The amount of NOL carryforward deducted this taxable period is Column D, Line 11. If you have more than one Form DP-132-WE total all Line 11 D amounts to
calculate your NOL carryforward deduction (see instructions).
Line 11, Column D and Column E respectively are the amounts to be reported on the applicable Business Profits Tax return for NOL to be used in the period and NOL
carryforward. Use additional Forms DP-132-WE if you have NOL carryforward deduction(s) for more than one entity.
NOTE: Column B less Column C should equal the sum of Column D plus Column E.

DP-132-WE 2024
Version 1 06/2024

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