CCONCORD, NH – With tax filing season underway, the New Hampshire Department of Revenue Administration (DRA) is sharing important information about this year’s filing requirements, updated forms, and key procedural changes. DRA is also providing practical guidance and resources to support both taxpayers and tax professionals throughout the filing process.

“Every filing season includes revisions to forms and updates to procedures, and it’s essential DRA proactively communicates those changes to make the process as straightforward as possible,” said DRA Commissioner Lindsey Stepp. “We are committed to equipping taxpayers and tax preparers with clear information and accessible tools to help them confidently navigate New Hampshire’s tax system.”

To support a smooth 2026 tax season, DRA offers the following updates and reminders for taxpayers and tax professionals.

Form Adjustments

2025 forms related to the Interest & Dividends Tax are no longer available as the tax was repealed for tax periods beginning on or after January 1, 2025. All prior year returns are still available.
The filing threshold for the Business Enterprise Tax (BET) was increased to gross business receipts over $298,000, or an enterprise value tax base over $298,000.
The filing threshold for the Business Profits Tax (BPT) was increased to gross business income over $109,000.
A new Granite Patron of the Arts (GPA) Tax credit was created to allow up to 50% of any donation made to the Department of Natural and Cultural Resources (DNCR) Division of the Arts or the New Hampshire Council of the Arts. This credit can be used first against BPT, with the remaining credit available to apply against BET. Forms GPA-01 and GPA-02 were created to effectuate the credit request.

Use Updated Forms

Taxpayers sometimes inadvertently submit outdated forms rather than the versions issued for the current tax year. To avoid processing delays or errors, it is important to use the most up-to-date forms, which DRA revises each year. The latest versions are available on DRA’s Forms Page, and many returns can be submitted electronically through Granite Tax Connect (GTC) for added convenience. In addition, federal Form 1099-G for the 2025 tax year is accessible through taxpayers’ GTC accounts, where it can be viewed and reprinted if necessary. Paper copies of the 1099-G are also mailed directly to taxpayers. For Business Tax purposes, New Hampshire is a static conformity state and has not adopted the provisions of the federal One Big Beautiful Bill Act. Instead, New Hampshire remains tied to the Internal Revenue Code in effect on December 31, 2018. As in prior years, it is important for taxpayers to ensure they are using the correct forms and guidance applicable to New Hampshire.

End of the Penny – Meals and Rentals Tax Guidance

Recent changes to U.S. coin production have led some businesses to adopt rounding practices for cash transactions. Operators should continue following existing Meals and Rentals (M&R) Tax requirements when calculating, collecting and reporting tax.

M&R Tax must be calculated using the full sales price before any rounding is applied. Rounding does not change the amount of tax owed to the State.
Rounding of cash transactions, if implemented, should occur only after taxes and fees are calculated.
Operators should maintain sufficient records, including point-of-sale documentation, to support proper reporting and compliance.
New Hampshire rules allow operators to round to the nearest dollar when filing M&R Tax returns; rounding for reporting purposes occurs at the time of filing rather than during tax calculation.

USPS Postmarks – All Tax Types

Due to recent procedural changes, taxpayers may notice a delay in the date mail is postmarked by the United States Postal Service (USPS). To address this, the USPS has clarified that postmark dates on most mail reflect when an item is first processed at a regional processing facility rather than when it is placed in a mailbox or accepted at a local post office. Because DRA uses postmark dates to determine whether mailed returns, payments, appeals and other time-sensitive correspondence are received on time, a delayed postmark may result in late filings, penalties or interest. To reduce the risk of this happening to you, DRA offers the following guidance:

Taxpayers are encouraged to file and pay electronically whenever possible to avoid delays associated with mailing.
Taxpayers who choose to mail should send items several days before the due date and consider requesting a hand-stamped postmark, obtaining a certificate of mailing, or using Certified or Registered Mail to retain proof of mailing.

Pay On Time and Avoid Extra Charges

To avoid additional charges, taxpayers should pay any tax, penalties, or interest due when filing their return. DRA accepts electronic payments, as well as mailed checks accompanied by payment coupons. Even if a filing extension has been requested, payment in full of the tax due is still required by the original deadline. The GTC portal offers a convenient option to schedule automatic payments directly from a bank account or credit card, making it easy to manage payments online.

Go Paperless; Get Refunds Faster

New Hampshire taxpayers can streamline their filing process using DRA’s Modernized e-File (MeF) system or the Granite Tax Connect (GTC) online portal. Opting for electronic filing eliminates the need to mail a paper copy to DRA, expediting the process. In addition, taxpayers filing Business Tax returns through MeF or GTC can now opt for direct deposit refunds, enabling faster and more convenient access to funds.

Connect with NHDRA

Should taxpayers require assistance, resources are readily available on the Taxpayer Assistance page of the DRA website, and the Taxpayer Services Division is ready to address any questions or concerns by phone at 603-230-5000, Monday through Friday, 8 a.m. to 4:30 p.m. For more information on DRA and its services, visit the website at www.revenue.nh.gov.