Enlarge image | New Hampshire 202 Department of Revenue Administration DP-10-ES 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): 2(a) Yourself Spouse Partnership/LLC Estate Total number of boxes checked x $2400 = 2(a) 2(b) 65 (or over) or disabled Blind Total number of boxes checked x $1200 = 2(b) Spouse 65 (or over) or disabled Spouse Blind 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 %) 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 Overpayment and Credit Balance Due Calendar Year (1/4 of Line 4) Applied to Installment Due Dates April 15, 202 June 15, 202 Sept. 15, 202 Jan. 15, 202 IMPORTANT Enter the primary taxpayer and spousal information in the same order on all tax documents to avoid delays in processing. MAKE YOUR PAYMENTS ONLINE AT GRANITE TAX CONNECT THE PENALTY PROVISIONS OF RSA 21-J:32 WILL APPLY IF THE www.revenue.nh.gov/gtc ESTIMATE REQUIREMENTS HAVE NOT BEEN MET DP-10-ES 202 Version 1 0 /202 |
Enlarge image | New Hampshire 202 Department of *DP10ES2411862* Revenue Administration DP-10-ES DP10ES2411862 ESTIMATED INTEREST AND DIVIDENDS TAX For the CALENDAR year 202 or other taxable period beginning: ENTITY TYPE - Check One MMDDYYYY MMDDYYYY and ending: 1 - Individual/Joint 3 - Partnership/LLC 4 - Estate Last Name If issued a DIN, use the DIN in the appropriate taxpayer identification box. DO NOT enter SSN or FEIN 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) City / Town State Zip Code + 4 (or Canadian Postal Code) DO NOT CUT. SUBMIT THIS ENTIRE PAGE. MAKE YOUR PAYMENTS ONLINE AT Payment Form 1 GRANITE TAX CONNECT www.revenue.nh.gov/gtc Amount of This Payment Or mail to: Make Check Payable to: STATE OF NEW HAMPSHIRE NH DRA Enclose, but do not staple or tape your payment Do not file a $0 estimate PO Box 1265 to this estimate. Concord NH 03302-1265 DP-10-ES 202 Version 0 /202 |
Enlarge image | New Hampshire 202 Department of *DP10ES2411862* Revenue Administration DP-10-ES DP10ES2411862 ESTIMATED INTEREST AND DIVIDENDS TAX For the CALENDAR year 202 or other taxable period beginning: ENTITY TYPE - Check One MMDDYYYY MMDDYYYY and ending: 1 - Individual/Joint 3 - Partnership/LLC 4 - Estate Last Name If issued a DIN, use the DIN in the appropriate taxpayer identification box. DO NOT enter SSN or FEIN 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) City / Town State Zip Code + 4 (or Canadian Postal Code) DO NOT CUT. SUBMIT THIS ENTIRE PAGE. MAKE YOUR PAYMENTS ONLINE AT Payment Form 2 GRANITE TAX CONNECT www.revenue.nh.gov/gtc Amount of Or mail to: This Payment Make Check Payable to: STATE OF NEW HAMPSHIRE Do not file a $0 estimate NH DRA Enclose, but do not staple or tape your payment PO Box 1265 to this estimate. Concord NH 03302-1265 DP-10-ES 202 Version 1 0 /202 |
Enlarge image | New Hampshire 202 Department of *DP10ES2411862* Revenue Administration DP-10-ES DP10ES2411862 ESTIMATED INTEREST AND DIVIDENDS TAX For the CALENDAR year 202 or other taxable period beginning: ENTITY TYPE - Check One MMDDYYYY MMDDYYYY and ending: 1 - Individual/Joint 3 - Partnership/LLC 4 - Estate Last Name If issued a DIN, use the DIN in the appropriate taxpayer identification box. DO NOT enter SSN or FEIN 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) City / Town State Zip Code + 4 (or Canadian Postal Code) DO NOT CUT. SUBMIT THIS ENTIRE PAGE. MAKE YOUR PAYMENTS ONLINE AT Payment Form 3 GRANITE TAX CONNECT www.revenue.nh.gov/gtc Amount of This Payment Or mail to: Make Check Payable to: STATE OF NEW HAMPSHIRE Do not file a $0 estimate NH DRA Enclose, but do not staple or tape your payment PO Box 1265 to this estimate. Concord NH 03302-1265 DP-10-ES 202 Version 1 0 /202 |
Enlarge image | New Hampshire 202 Department of *DP10ES2411862* Revenue Administration DP-10-ES DP10ES2411862 ESTIMATED INTEREST AND DIVIDENDS TAX For the CALENDAR year 202 or other taxable period beginning: ENTITY TYPE - Check One MMDDYYYY MMDDYYYY and ending: 1 - Individual/Joint 3 - Partnership/LLC 4 - Estate If issued a DIN, use the DIN in Last Name the appropriate taxpayer identification box. DO NOT enter SSN or FEIN 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) City / Town State Zip Code + 4 (or Canadian Postal Code) DO NOT CUT. SUBMIT THIS ENTIRE PAGE. MAKE YOUR PAYMENTS ONLINE AT Payment Form 4 GRANITE TAX CONNECT www.revenue.nh.gov/gtc Amount of Or mail to: This Payment Make Check Payable to: STATE OF NEW HAMPSHIRE NH DRA Enclose, but do not staple or tape your payment Do not file a $0 estimate PO Box 1265 to this estimate. Concord NH 03302-1265 DP-10-ES 202 Version 1 0 /202 |
Enlarge image | New Hampshire 202 ESTIMATED INTEREST AND Department of Revenue Administration DP-10-ES 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, 202 2nd quarterly estimated tax payment due June 15, 202 3rd quarterly estimated tax payment due September 15, 202 4th quarterly estimated tax payment is due January 15, 202 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 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. DP-10-ES 202 Version 1 0 /202 |