New Hampshire                                 202  
                       Department of  
                                                         NH-1040-ES
                  Revenue Administration

                                             ESTIMATED PROPRIETORSHIP BUSINESS TAX

1     ESTIMATED TAX BASE AND/OR TAXABLE BUSINESS PROFITS                              BET (a)                  BPT (b)
  (a) BET Taxable Base After Apportionment

  (b) New Hampshire Taxable Business Profits After Apportionment
2    TAX 
  (a) Line 1(a) x .0055

  (b) Line 1(b) x .075
3    CREDITS 
  (a) RSA 162-L:10 (CDFA Investment Tax Credit)

  (b) RSA 162-N (Economic Revitalization Zone Tax Credit)

  (c) RSA 162-P (Research & Development Tax Credit)

  (d) RSA 162-Q (Coos County Job Creation Tax Credit)

  (e) RSA 77-G (Education Tax Credit)

  (f) RSA 400-A (Insurance Tax Credit)

  (g) RSA 77-A:5, X (BET Credit)

  (h) RSA 188-E:9-a (CTE Centers Tax Credit) 
  (i) RSA 21-I:103 (Granite State Paid Family and Medical Leave Plan
  Tax Credit)
  (j) Total Credits (Sum of Lines 3(a) through 3(i))

4    ESTIMATED TAX FOR THE CURRENT YEAR (Line 2 minus Line 3(j))

5    OVERPAYMENT FROM PREVIOUS TAXABLE PERIOD

6    BALANCE OF BUSINESS TAXES DUE (Line 4 minus Line 5)

                                             COMPUTATION AND RECORD OF PAYMENTS
                                                    Amount of Each Installment                Total Due        Calendar  
         Date Paid                    BET           (1/4 of Line 6 above)         BPT         (BET and/or BPT) Year Dates
1                                                                                                              April 15, 202 
2                                                                                                              June 15, 202 
3                                                                                                              Sept. 15, 202 
4                                                                                                              Dec. 15, 202 

                       IMPORTANT 
  THE PENALTY PROVISIONS OF RSA 21-J:32 WILL APPLY                                    FILE ONLINE AT GRANITE TAX CONNECT 
  IF THE ESTIMATE REQUIREMENTS HAVE NOT BEEN MET                                               www.revenue.nh.gov/gtc

  NH-1040-ES 202    
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                            New Hampshire                       202  
                             Department of                                             *1040ES2411862*
                                                     NH-1040-ES
                            Revenue Administration                                                1040ES2411862

                                ESTIMATED PROPRIETORSHIP BUSINESS TAX - Payment Form 1
                                                                MMDDYYYY                          MMDDYYYY
For the CALENDAR year 202    or other taxable period beginning:                        and ending:

Proprietor's Last Name                                                                                         Taxpayer Identification Number

First Name                                           MI         Social Security Number                         If issued a DIN, use the DIN in 
                                                                                                               the appropriate taxpayer 
                                                                                                               identification box. 
                                                                                                               DO NOT enter SSN or FEIN

Limited Liability Company

Number & Street Address

Address (continued)

City / Town                                                                   State    Zip Code + 4 (or Canadian Postal Code)
                                                                               
                                                     DO NOT CUT.  SUBMIT THIS ENTIRE PAGE. 

                   FILE ONLINE AT GRANITE TAX CONNECT 
                              www.revenue.nh.gov/gtc
                                                                                                  1/4 BET     1
        Or mail to:                                  Make Check Payable to:   
        NH DRA                                       STATE OF NEW HAMPSHIRE   
        PO Box 1265                   Enclose, but do not staple or tape your payment             1/4 BPT     2
        Concord NH 03302-1265                        to this estimate.  
                                                                                           Amount of 
                                                                                           Payment     3

                                                                                                               DO NOT FILE A $0 ESTIMATE

        NH-1040-ES 202    
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                            New Hampshire                       202  
                             Department of                                             *1040ES2411862*
                                                     NH-1040-ES
                        Revenue Administration                                                    1040ES2411862

                                ESTIMATED PROPRIETORSHIP BUSINESS TAX - Payment Form 2
                                                                MMDDYYYY                          MMDDYYYY
For the CALENDAR year 202    or other taxable period beginning:                        and ending:

Proprietor's Last Name                                                                                         Taxpayer Identification Number

First Name                                           MI         Social Security Number                         If issued a DIN, use the DIN in 
                                                                                                               the appropriate taxpayer 
                                                                                                               identification box. 
                                                                                                               DO NOT enter SSN or FEIN

Limited Liability Company

Number & Street Address

Address (continued)

City / Town                                                                   State    Zip Code + 4 (or Canadian Postal Code)
                                                                               
                                                     DO NOT CUT.  SUBMIT THIS ENTIRE PAGE. 

                    FILE ONLINE AT GRANITE TAX CONNECT 
                             www.revenue.nh.gov/gtc
                                                                                                  1/4 BET     1
        Or mail to:                                  Make Check Payable to:   
        NH DRA                                       STATE OF NEW HAMPSHIRE   
        PO Box 1265                   Enclose, but do not staple or tape your payment      1/4 BPT     2
        Concord NH 03302-1265                        to this estimate.  
                                                                                           Amount of 
                                                                                           Payment     3

                                                                                                               DO NOT FILE A $0 ESTIMATE

        NH-1040-ES 202    
        Version 1     0 /202 

                            New Hampshire                       202  
                             Department of                                             *1040ES2411862*
                                                     NH-1040-ES
                        Revenue Administration                                                       1040ES2411862

                                ESTIMATED PROPRIETORSHIP BUSINESS TAX - Payment Form 3
                                                                MMDDYYYY                             MMDDYYYY
For the CALENDAR year 202    or other taxable period beginning:                           and ending:

Proprietor's Last Name                                                                                            Taxpayer Identification Number

First Name                                           MI         Social Security Number                            If issued a DIN, use the DIN in 
                                                                                                                  the appropriate taxpayer 
                                                                                                                  identification box. 
                                                                                                                  DO NOT enter SSN or FEIN

Limited Liability Company

Number & Street Address

Address (continued)

City / Town                                                                   State    Zip Code + 4 (or Canadian Postal Code)
                                                                               
                                                     DO NOT CUT.  SUBMIT THIS ENTIRE PAGE.

                    FILE ONLINE AT GRANITE TAX CONNECT 
                             www.revenue.nh.gov/gtc                                                  1/4 BET     1
        Or mail to:                                  Make Check Payable to:   
        NH DRA                                       STATE OF NEW HAMPSHIRE                   1/4 BPT     2
        PO Box 1265                   Enclose, but do not staple or tape your payment  
        Concord NH 03302-1265                        to this estimate.  
                                                                                              Amount of 
                                                                                              Payment     3

                                                                                                                  DO NOT FILE A $0 ESTIMATE

        NH-1040-ES 202    
        Version 1     0 /202 

                            New Hampshire                       202  
                             Department of                                             *1040ES2411862*
                                                     NH-1040-ES
                        Revenue Administration                                                       1040ES2411862

                                ESTIMATED PROPRIETORSHIP BUSINESS TAX - Payment Form 4
                                                                MMDDYYYY                             MMDDYYYY
For the CALENDAR year 202    or other taxable period beginning:                           and ending:

Proprietor's Last Name                                                                                            Taxpayer Identification Number

First Name                                           MI         Social Security Number                            If issued a DIN, use the DIN in 
                                                                                                                  the appropriate taxpayer 
                                                                                                                  identification box. 
                                                                                                                  DO NOT enter SSN or FEIN

Limited Liability Company

Number & Street Address

Address (continued)

City / Town                                                                   State    Zip Code + 4 (or Canadian Postal Code)
                                                                               
                                                     DO NOT CUT.  SUBMIT THIS ENTIRE PAGE.

                    FILE ONLINE AT GRANITE TAX CONNECT 
                             www.revenue.nh.gov/gtc
                                                                                                     1/4 BET     1
        Or mail to:                                  Make Check Payable to:   
        NH DRA                                       STATE OF NEW HAMPSHIRE   
        PO Box 1265                   Enclose, but do not staple or tape your payment                1/4 BPT     2
        Concord NH 03302-1265                        to this estimate.  
                                                                                              Amount of 
                                                                                              Payment     3

                                                                                                                  DO NOT FILE A $0 ESTIMATE

        NH-1040-ES 202    
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                           New Hampshire                         202                         ESTIMATED PROPRIETORSHIP 
                            Department of                                                   BUSINESS TAX */4536$5*0/4
                                                          NH-1040-ES
                       Revenue Administration

8)0 .645 1": &45*."5&% 5"9
Every entity required to file a Business Profits Tax (BPT) return and/or Business Enterprise Tax (BET) return must also make estimated tax payments for 
each individual tax for its subsequent taxable period, unless the annual estimated tax for the subsequent taxable period is: 
       •  less than $200 for Business Profits tax. 
       •  less than $260 for Business Enterprise tax. 
8)&3& 50 .",& 1":.&/54
Make estimated tax payments PO MJOF at Granite Tax Connect www.revenue.nh.gov/gtc or mail to  NH DRA, PO Box 1265, Concord, NH 03302-1265. 
W)&/ 50 .",& 1":.&/54
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 is due April 15, 202  
               2nd quarterly estimated tax payment is due June 15, 202 
               3rd quarterly estimated tax payment is due September 15, 202  
               4th quarterly estimated tax payment is due December 15, 202  

       FISCAL YEAR FILERS: 
               A quarterly estimated tax payment is due on or before the 15th day of the 4th, 6th, 9th, and 12th months of the taxable period to which 
               the  estimated tax payment relates. '*4$"- :&"3 '*-&34 .645 &/5&3 5)& 5"9 1&3*0% 0/ &"$) &45*."5&% 5"9 1":.&/5 '03.  

1":.&/5 0' &45*."5&% 5"9
Estimated tax may be paid in full with the initial declaration, or in installments on the required quarterly 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 (DRA) 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. 

6/%&31":.&/5 0' &45*."5&% 5"9 1&/"-5:
A penalty may be imposed under RSA 21-J:32 for an underpayment of estimated taxes if the payments are less than 90% of that tax period's tax 
liability. If estimated tax payments are not made on time, even if 90% of the tax is eventually paid, an underpayment penalty may be assessed. If an 
estimated tax 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. See "Exceptions to the Underpayment of Estimated Tax Penalty" below. 

&9$&15*0/4 50 5)& 6/%&31":.&/5 0' &45*."5&% 5"9 1&/"-5:
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 www.revenue.nh.gov or by calling the Forms Line at (603) 230-5001. 

/05&  #&5 '*-*/( 5)3&4)0-%4 $)"/(&%
Please note for taxable periods CFHJOOJOH on or after +BOVBSZ 1, 202 , the filing thresholds for the Business Enterprise Tax have increased to: 
       • Gross business receipts in excess of $2  ,000 (from $2  ,000)
       •  Enterprise value tax base greater than $2  ,000 (from $   ,000) 

/05&  #15 '*-*/( 5)3&4)0-%4 $)"/(&%
Please note for taxable periods CFHJOOJOH on or after +BOVBSZ 1, 202 , the filing threshold for the Business Profits Tax has increased to: 
       • Gross business JODPNF in excess of $   ,000 (from $  ,000) 
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"DDFTT  3FMBZ /)                

       NH-1040-ES 202    
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