New Hampshire
                                                               202  
                        Department of                                                          *0132WE2211862*
                  Revenue Administration                       DP-132-WE                       0132WE2311862

                        NET OPERATING LOSS (NOL) DEDUCTION FOR COMBINED GROUPS 

Principal New Hampshire Business Organization Name

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

                                                                                               Federal Employer ID Number, Social Security 
Nexus Member Name                                                                              Number  or Department ID Number

             Column A           Column B                                            Column C   Column D                        Column E 
    Ending date of tax         NOL amount available            Amount of NOL carry forward     Amount of NOL to be            Amount of NOL to  
    year in which NOL          for carryforward. See           which has been used in          used as a deduction            carry forward to  
             occurred          instructions for limitations    taxable periods prior to        in this taxable period         future taxable periods 
                               from DP-131-A                   this taxable period             (See Instructions)

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). 
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).  
This is the amount to be reported on the applicable Business Profits Tax return. 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  202                                                                                                             Page of      2
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                              New Hampshire                                                                   202  
                                        Department of
                            Revenue Administration                                                  DP-132-WE

                            NET OPERATING LOSS (NOL) DEDUCTION '03 $0.#*/&% (30614 - Instructions
WHEN TO USE FORM DP-132-WE 
Use UIJT GPSN to detai           thel  NOL       DBSSZ GPSXBSE amounts that comprise                          the  current   taxab      e periodl  NOL    deduction        ta en on  kNH-            1120-WE. See Rev     30  .07, d7    
and     e. If there are two or more        New  Hampshire            nexus      members       of the combined         group, attach        additiona      Forms DP-l 32-WE.             1             

Chapter 24 , Laws1      of 2022   (Senate       Bi 435)  llamended         RSA                 77-A:4, X III by removing     the requirement              to use   the           §17   2 of the U.S. Interna Revenuel    Code   in        
effect on  December         3  , 9961  1in the   ca cu ation  l l of net operating        oss carryover. l     his act ta es effect  T  on u  k y , 2022 and sha  app J l y1 to business          ll     l                 
organizations'tax years          ending      on     or after   December          3 , 2022.  1 Affected    business    organizations         sha use the       ll               §17   2 of the U.S. Interna  Revenuel   Code    in       
effect   as defined in   RSA        77-A: ,1  XX. 

NAME AND TAXPAYER IDENTIFICATION NUMBER 
Enter the     Business      Organization        s name'    and      axpayer T   Identification        Number       Socia Security [ l   Number (SSN), Federa           Emp      oyer Identificationl l  Number (FEIN),                       
or Department        Identification        Number       (DIN)       in the]  spaces    provided.                

For the  purpose     of   administering any            state      tax as a owed    llunder 42 U.S.C.      Section     405, the Commissioner               of the Department         of Revenue Administration          is                   
authorized to   require the         submission          of an   SSN,      FEIN,  or any   other identifying        number    used in fi ing or    lpreparing       federa tax returns        lby individua    s,               l  
businesses, or   return preparers.              (See   RSA  2 - :2  1-aJN.H.7 ; Code of Admin.         Ru es, Rev 2903.02(c) l   and      42 U.S.C.;Section       405(c)(2)(C)(i)).    Where SSNs or FEINs         are                       
required, taxpayers who             have   been     issued        a DIN   sha use    theirll DIN    on y, and notl their SSN  or FEIN.                        

Enter the beginning         and  ending         dates   of the   taxab     e periodl      if different    from the  ca endar   lyear.                     

Column (A) 
Enter the month,        day,  and   year     (MMDDYYYY)              of each    taxab     e periodl   from which     the  NOL  is being      carried      forward.                    

Column (B) 
Enter the amount        of   the NOL       that is avai   ab e forl     l        DBSSZ GPSXBSE purposes.  

Combined groups DP-              32-WE:1     If there   is more   than one        New     Hampshire       nexus member        in the      combined        group,   then the carryforward            oss must  be           l                  
a ocatedll in   accordance with         the N.H.    Code       of Admin.        Ru es, Rev.l303.03        for that tax period.                     

The apportioned         oss l cannot       exceed     the  fo owing  ll   imits lbased on the tax         period    in which the   oss was       incurred. l   For taxab e periods        ending:l                        
              From uJyl , 20051     to December         3 , 20 2  1 the maximum1          amount that         may be carried   forward        is                     $1,000,000. 
              For taxab     el periods ending           on or after       anuary J   , 20 3, the 1  maximum1    amount that      may be      carried      forward   is                     $10,000,000. 

Column (C) 
Enter the NOL       amount       that   was  c aimed  l   as a deduction          in the   prior taxab    e period(s).l                  

Column (D) 
Enter on yl those amounts           that   wi be    c aimedll       las a deduction     this taxab e period.              l                %P  OPU  EFEVDU  MPTTFT  JODVSSFE  JO  UIF  DVSSFOU  UBYBCMF  QFSJPE  
NOTE:    For tax    periods      ending      on or  after    December           3 , 2022,  1 the deduction       c aimed in this  lco umn   is imited        tolthe esser   lof the NOL     avai lab e or                     l   l    
80%  of current year        taxab   e income.l      NOL  Carryforwards                 from tax     periods   ending prior to December             3 , 20 8 are not  1 sub1 ect to the  80        j                % limitation. 

For examp     e:l    If you have NOL    avai ab e froml    l prior years         tota  ing          l    $100,000  and your      current        year   taxab  e incomel      is        $100,000, the    NOL   avai able tol   app y is asl      
fo llows: 
              Current year axab T          e Income:l              $100,000   x 80      % = $80,000 
              Tota NOLl     avai  able tol   app y froml prior periods                        = $100,000 
              As the    esser l  of   the two is 80,000,   $you are imited             to lapp y 80,000   of avail  $ab e NOL   in the currentl  l   year,   eaving   you with      20,000 l  avai ab  e to         $                l   l    
              carryforward   to future tax             years.         

Column (E) 
Enter the excess     amount(s)          avai able forl future        deduction.                

N.H. Code of   Admin. Ru         es,lRev   303.03      of the   New Hampshire             Business     Profits ax inc udes T guidancel          on how to compute               the NOL. he RSAs    and     T                  
administrative  l ru es regarding NOL               provisions            (RSA        77-A:4, X III and Rev   303.03)   may  be obtained         from our     website      at www.revenue.nh.gov             or by visiting                
any New Hampshire           Depository          Library    or   the New      Hampshire        State    Library,    20 Par Street, kConcord,        NH 0330 , where         copies1  may be      made   for a fee.                      

         DP- 321  8& 202  
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