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                          New Hampshire                    202  
                          Department of                                                                *0010652311862*
                       Revenue Administration              NH-1065                                                      0010652311862

                                                          BUSINESS PROFITS TAX RETURN
 Business Organization Name 

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

 1      GROSS BUSINESS PROFITS                                                                                                           Round to the nearest whole dollar

         1(a)   Enter the amount of ordinary business income (loss) reported on Federal Form 1065, Schedule K, Line 1           1(a)

         1(b)   Enter the amount of net rental real estate income (loss) reported on Federal Form 1065, Schedule K, Line 2     1(b)

         1(c)   Enter the amount of other net rental income (loss) reported on Federal Form 1065, Schedule K, Line 3(c)          1(c)

         1(d)   Enter the amount of guaranteed payments reported on Federal Form 1065, Schedule K, Line 4(c)            1(d)

         1(e)   Enter the amount of interest income reported on Federal Form 1065, Schedule K, Line 5                   1(e)

         1(f)    Enter the amount of dividend income reported on Federal Form 1065, Schedule K, Line 6(a)               1(f)

         1(g)   Enter the amount of royalty income reported on Federal Form 1065, Schedule K, Line 7                    1(g)
         1(h)   Enter the net short term capital gains, but not below zero, reported on Federal Form 1065, Schedule K, 
         Line 8                                                                                                         1(h)

                  If net short term loss, enter loss here

         1(i)    Enter the net long term capital gains, but not below zero, reported on Federal Form 1065, Schedule K,  
         Line 9(a) (Net short term capital loss netted against net long term gains)                                     1(i)
         1(j)    Enter the amount of net §1231 gain (loss) reported on Federal Form 1065, Schedule K, Line 10           1(j)

         1(k)   Enter the amount of other income (loss) reported on Federal Form 1065, Schedule K, Line 11              1(k)
         1(l)    Enter the amount of any other item of income (loss) not reported on Federal Form 1065, Schedule K,                 1(l) 
         that should be included in gross business profits, including global intangible low-taxed income
         1(m) Enter the amount of Section 179 deduction reported on Federal Form 1065, Schedule K, Line 12              1(m)
         1(n) Enter the amount of contributions reported on Federal Form 1065, Schedule K, Line 13(a), but only to the 
         extent that the contributions are made for the benefit of the partnership to enhance the goodwill of the 
         partnership, and not for the benefit of a partner                                                              1(n)

         1(o)  Enter the amount of investment interest expense reported on Federal Form 1065, Schedule K, Line 13(b)         1(o)

         1(p)  Enter the amount of IRC §59(e)(2) expenditures reported on Federal Form 1065, Schedule K, Line 13(c)(2)        1(p)

         1(q)  Enter the amount of other deductions reported on Federal Form 1065, Schedule K, Line 13(d)               1(q)

         1(r)  Enter the amount of foreign taxes paid or accrued as reported on Federal Form 1065, Schedule K, Line 21         1(r)

         1(s)   Combine Lines 1(a) through 1(l) and from the result subtract Lines 1(m) through 1(r)                    1(s)

         NH-1065  202                                                                                                                         Page 1 of 3
         Version 1 08/202 



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                                 New Hampshire                               202  
                                 Department of                                                            *0010652321862*
                              Revenue Administration                   NH-1065                                             0010652321862

                                                        BUSINESS PROFITS TAX RETURN 
Business Organization Name 

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

NH-1065 continued

2               INCREASE or DECREASE TO GROSS BUSINESS PROFITS TO RECONCILE WITH IRC                                                     Round to the nearest whole dollar
          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(s) 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

6       ADDITIONS AND DEDUCTIONS (RSA 77-A:4)

          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)

                NH-1065  202                                                                                                                          Page 2 of 3
                Version   08/202 



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                           New Hampshire                                202  
                            Department of                                                      *0010652331862*
                        Revenue Administration                   NH-1065                                                         0010652331862

                                                            BUSINESS PROFITS TAX RETURN 
Business Organization Name 

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

NH-1065 continued

Line 6(h) continued                                                                                                                            Round to the nearest whole dollar
              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                                      6(h) - B
               transaction. 
              Add the amount of depreciation/amortization on the federal return attributable                              6(h) - C
              to an increase in the basis of assets not recognized for NH purposes
              Upon the sale of assets, adjust the net gain or loss attributable to an increase                      6(h) - D
              in the basis of assets that was not recognized for NH purposes
          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))                                         Exempt      under P.L. 86-272                  8
9      New Hampshire Business Profits before NOL (Line 7 multiplied by Line 8. If negative, enter zero.)                   9

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

  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-
                                                                                                                                        13(b)
(b) Other credits including BET  (attach Form DP-160) 

14     New Hampshire Business Profits Tax Net of Statutory Credits (Line 12 minus Line 13(a) or 13(b), as        14
          applicable,  cannot be less than zero) Report on BT-Summary, Line 1(b)  
          This return must be accompanied by complete and legible copies of the appropriate federal forms and schedules. 

          NH-1065  202                                                                                                                             Page 3 of 3
          Version 1 08/202 






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