New Hampshire                    202  
                            Department of                                                          *DP131A2311862*
                                                            DP-131-A
                       Revenue Administration                                                                        DP131A2311862

                            WORKSHEET FOR APPORTIONMENT OF NET OPERATING LOSS (NOL)
                                                            (SEE RSA 77-A:4, XIII)

 Business Organization Name 

 Taxpayer Identification Number                                                      MMDDYYYY                                      MMDDYYYY
                                                   For the CALENDAR year 202  or 
                                                     other taxable period beginning:                                 and ending:

 1  The amount of the current period NOL (See entity type line references below)                         1

                            July 1, 2005 - Tax Year 2010    Tax Year 2011                          Tax Year 2012 - Present 
 Proprietorship:            Line 6 of NH-1040               Line 3 adjusted by Line 4 of NH-1040   Line 5 of NH-1040 
 Fiduciary:                 Line 6 of NH-1041               Line 3 adjusted by Line 4 of NH-1041   Line 5 of NH-1041 
 Partnership:               Line 5 of NH-1065               Line 3 adjusted by Line 4 of NH-1065   Line 5 of NH-1065 
 Corporation:               Line 1(c) of NH-1120            Line 3 adjusted by Line 4 of NH-1120   Line 5 of NH-1120 
 Combined:                  Line 1(c) of NH-1120-WE         Line 1(c) of NH-1120-WE                Line 11(c) of NH-1120-WE

2  Current period apportionment percentage from Form DP-80, expressed to six decimal places             2

3  Apportionment limitations (Line 1 multiplied by Line 2)                                              3

4  Statutory limitations (See instructions above)                                                       4

5  New Hampshire NOL available for carryforward (the lesser amount of Line 3 or Line 4)                 5

               WORKSHEET FOR APPORTIONMENT OF NET OPERATING LOSS (NOL)   */4536$5*0/4

LINE 1 
Enter this tax period's NOL as defined in the United States Income Tax Regulations relative to IRC § 172 in effect pursuant to RSA 77-A:4, XIII. If a gain or zero, DO NOT 
use this worksheet. (Business organizations not qualifying for treatment as a Subchapter "C" Corporation under the IRC should calculate their NOL as if the business 
organization were a Subchapter "C" Corporation). Use the line references that correspond with the tax year for which this form is being used. 

LINE 2 
Enter the current tax period's New Hampshire apportionment percentage from Form DP-80, Line 1(c), expressed to six decimal places. 

LINE 3 
Enter the amount of Line 1 multiplied by Line 2. 

LINE 4 
For taxable periods ending from July 1, 2005 to December 31, 2012, $1,000,000 is the maximum amount that may be carried forward each year. 
For taxable periods ending on or after January 1, 2013 forward, $10,000,000 is the maximum amount that may be carried forward each year. 

LINE 5 
Enter the lesser of Line 3 or Line 4. This is your New Hampshire NOL available from the current tax period for carryforward.  Enter this amount on Form DP-132 or 
DP-132-WE, Column B . 
COMBINED FILERS: Rev 303.03(d) states, with regard to NOLs for combined filers, that each business organization subject to RSA 77-A shall treat its apportioned share of 
the combined loss amount as a tax attribute that remains with that business organization. The individual member's net operating loss, pursuant to RSA 77-A:4, XIII 
applied to the individual member's allocated portion of the BPT liability, should be tracked in the event of an individual member's disposition or acquisition.

       DP-131-A 202  
       Version 1     0 /202