New Hampshire                                           202  
                           Department of                                                                 *0010402311862*
                     Revenue Administration                          NH-1040                                                   0010402311862

                                                                 BUSINESS PROFITS TAX RETURN
 Proprietor's Name / Business Organization Name 

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

 1      GROSS BUSINESS PROFITS   Each business organization must file a separate return.                                              Round to the nearest whole dollar

         1(a)    Net profit or loss reported on proprietor Federal Schedule C, Line 31                                         1(a)

         1(b)   Net rental profit or loss reported on Federal Schedule E, Line 21                                              1(b)

         1(c)    Net farm rental profit or loss reported on Federal Form 4835, Line 32                                         1(c)

         1(d)   Net farm profit or loss reported on Federal Schedule F, Line 34                                                1(d)
         1(e)   Net gain or loss from the sale of business assets reported on Federal Form 4797, Lines 2(g), 3, 5, 10(g), 14,  
       16 and 30                                                                                                               1(e)
         1(f)   Net gain or loss from sale of investment assets used in business activity reported on Federal  
       Schedule D, Lines 1(h), 2(h), 3(h), 8(h), 9(h) and 10(h)                                                                1(f)
         1(g)   Installment sale gains from the sale of business assets recognized during the period on  
       Federal Form 6252, Line 24                                                                                              1(g)
         1(h)   Other net business income (attach schedule) attributable to this business organization as adjusted  
       accordingly from Federal Form 1040, Schedule B                                                                          1(h)
         1(i)    Other business income attributable to this business organization as adjusted accordingly from Federal  
       Form 1040, Schedule 1, Line 8                                                                                              1(i)

       1(j)    Subtotal Lines 1(a) through 1(i)                                                                     1(j)
 2      INCREASE or DECREASE TO GROSS BUSINESS PROFITS TO RECONCILE WITH  IRC 

         2(a)   Add amount of IRC §179 expense taken on federal return in excess of the amount permitted pursuant 
       to RSA 77-A:3-b, IV, including carryover amounts deducted in this taxable period                                        2(a)
         2(b)   Add the amount of bonus depreciation taken on the federal return for assets placed in service this 
       period pursuant to RSA 77-A:3-b, I.                                                                                     2(b)
         2(c)  Add any other deductions or exclusions  taken on the federal return that need to be eliminated or  
       adjusted pursuant to RSA 77-A:1, XX, and 77-A:3-b, III. Complete and attach Schedule IV                                 2(c)
         2(d)  Deduct regular depreciation related to IRC §179 and bonus depreciation not allowed for this taxable 
       period or for prior taxable periods                                                                                     2(d)
         2(e)   Deduct any other items included on the federal return that need to be eliminated or adjusted   
       pursuant to RSA 77-A:1, XX or RSA 77-A:4, XIX.  Complete and attach Schedule IV                                          2(e)
         2(f)  Increase or Decrease the net gain or loss on the sale of assets used in the business that have a 
       different state basis from the tax basis reported on the federal return                                                 2(f)
         2(g)  Net Lines 2(a) through 2(f)                                                                                     2(g)

3       Subtotal Line 1(j) adjusted by Line 2(g)                                                                                 3

4       Separate entity items of income or expense (attach schedule)                                                             4

5       Gross Business Profits (combine Line 3 and Line 4)                                                                       5

       NH-1040  202  
       Version 1 08/202                                                                                                                        Page 1 of 3

                           New Hampshire                                   202  
                                   Department of                                                    *0010402321862*
                        Revenue Administration                             NH-1040                                                0010402321862

                                                              BUSINESS PROFITS TAX RETURN 
Proprietor's Name / Business Organization Name 

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

NH-1040   continued

6        ADDITIONS AND DEDUCTIONS (RSA 77-A:4)                                                                                                Round to the nearest whole dollar

          6(a)  Deduct interest and dividends subject to tax under RSA 77 (RSA 77-A:4, I)                                      6(a)

          6(b)  Deduct interest on direct US Obligations (RSA 77-A:4, II)                                                      6(b)

          6(c)  Deduct compensation deduction for personal services (RSA 77-A:4, III)                                 6(c)
          6(d)  Add income taxes or franchise taxes measured by income (Attach schedule of taxes by state) 
                (RSA 77-A:4, VII)                                                                                              6(d)
          6(e)  Deduct wage adjustment required by IRC §280C (RSA 77-A:4, IX)                                                  6(e)

          6(f)   Add expenses related to federal constitutionally exempt income (RSA 77-A:4, X)                                6(f)

          6(g)  Deduct research contribution (attach computation)  (RSA 77-A:4, XII)                                           6(g)

          6(h)  Adjustments to gross business profits required due to the increase in the basis of assets resulting from the sale or 
                exchange of an interest in the business organization (RSA 77-A:4, XIV)
           Add the amount of the increase in the basis of assets federally, due to                                 6(h) - A
           the sale or exchange of interest in the business organization
          Check yes if an election is being made to recognize the basis increase for any sale or exchange reported above                  Yes         Multiple Transactions Yes
                                                                                                                                               (schedule attached)
                     If not making an election, deduct the basis increase associated with the 
                     sale or exchange(s). If making an election, enter zero.  If reporting multiple 
                     transactions, please attach a schedule reporting the details for each 
                     transaction.                                                                                  6(h) - B
                Add the amount of depreciation/amortization on the federal return attributable  
                to an increase in the basis of assets not recognized for NH purposes                               6(h) - C
                Upon the sale of assets, adjust the net gain or loss attributable to an increase 
                in the basis of assets that was not recognized for NH purposes                                     6(h) - D

                Net Lines 6(h) - A through 6(h) - D                                                                            6(h) 

        6(i)   Add Qualified Investment Company (QIC) holders proportional share of QIC profits (RSA 77-A:4, XV)                      6(i)

        6(j)  Net Lines 6(a) through 6(i)                                                                             6(j)

7      Adjusted Gross Business Profits (sum of Lines 5, and 6(j))                                                7 
8      New Hampshire Apportionment (If other than 100%, complete Form DP-80 BPT Apportionment Schedule. 
         Enter percentage from Form DP-80, Line 1(c))                                                                                         8
                                                                                                    Exempt under P.L. 86-272   

9      New Hampshire Business Profits before NOL (Line 7 multiplied by Line 8)                                                   9

          NH-1040  202  
          Version 1 08/202                                                                                                                     Page 2 of 3

                          New Hampshire                            202  
                           Department of                                                        *0010402331862*
                       Revenue Administration                 NH-1040                                         0010402331862

                                                           BUSINESS PROFITS TAX RETURN 
Proprietor's Name / Business Organization Name 

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

NH-1040   continued

10     Deduct New Hampshire Net Operating Loss Deduction (NOLD) (attach Form DP-132)  (RSA 77-A:4, XIII):

      NOLD available                                                                                       10 - A

       Less NOLD used this tax period                                                                         10

       NOLD to be carried forward                                                                             10 - B

11       New Hampshire Taxable Business Profits (Line 9 minus Line 10. If negative, enter zero)                11

12       Compute tax (Line 11 multiplied by 7. %)                                                                   12

13       (a) BET Credit only - attach BET Credit Worksheet                                               13(a)
         -OR-
         (b) Other credits including BET (attach Form DP-160)                                                       13(b)

14       New Hampshire Business Profits Tax Net of Statutory Credits (Line 12 minus Line 13(a) or 13(b), 
         DV DSSOLFDEOH  cannot be less than zero) Report on BT-Summary, Line 1(b)                        14

         This return must be accompanied by complete and legible copies of the appropriate federal forms and schedules. 

         NH-1040  202  
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