New Hampshire
                                                                         202  
                     Department of                                                               *1120WE2311862*
                 Revenue Administration                      NH-1120-WE                                               1120WE2311862

                                                   COMBINED BUSINESS PROFITS TAX RETURN
Principal Business Organization Name 

Taxpayer Identification Number                                                              MMDDYYYY                             MMDDYYYY
                                                     For the CALENDAR year 202        or                              and ending:
                                                             other taxable period beginning:
Check the box to indicate how the principal New Hampshire business organization files its federal tax return
1120                 1120S                                   1065                     1041       1040

TAXABLE INCOME before Net Operating Loss Deduction and special deductions                                             Round to the nearest whole dollar

1  US Consolidated reported on Federal Form 1120, Line 28                                                    1

2  Less Overseas Business Organizations included in Line 1 above                                             2

3  Less Non-Unitary Entities included in Line 1 above                                                        3

4  Add Consolidating Eliminations attributable to entities included in Line 2 or Line 3 above                4

5  Add non-consolidated unitary members from Schedule I-A, Line 7                                        5
6  Eliminate Inter-Company (income) expense (Report income as a negative amount and 
     expenses as a positive amount)                                                                          6
7  Subtotal (Line 1 minus Lines 2 and 3, plus Lines 4 through Line 6)                          7

8(a)  Less Income exempt under federal constitutional law                                               8(a)

8(b)  Add Expenses related to constitutionally exempt income RSA 77-A:4, X                              8(b)

9  Subtotal (Line 7 adjusted by Lines 8(a) and 8(b))                                           9

10  INCREASE or DECREASE TO GROSS BUSINESS PROFITS TO RECONCILE TO IRC.  Total adjustments must reflect all members 
of group. Complete a separate schedule for each member and combine on this page. 

10(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        10(a)
10(b)   Add the amount of bonus depreciation taken on the federal return for assets placed in service  
             this year pursuant to RSA 77-A:3-b, I                                                    10(b)
10(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              10(c)
10(d)  Deduct regular depreciation related to IRC §179 and bonus depreciation not allowed for 
            this taxable period or for prior taxable periods                                          10(d)
10(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          10(e)
10(f)  Increase or decrease the net gain or loss on the sale of assets used in the business which have  
            a different State basis from the tax basis reported on the federal return                 10(f)
10(g)  Net Lines 10(a) through 10(f)  (If negative, use minus sign)                                   10(g)

NH-1120-WE  202                                                                                                                    Page 1 of 4
Version 1    08 202  

                            New Hampshire
                                                                        202  
                              Department of                                                      *1120WE2321862*
                         Revenue Administration                NH-1120-WE                                                  1120WE2321862

NH-1120-WE   continued                              COMBINED BUSINESS PROFITS TAX RETURN
Principal Business Organization Name 

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

11     COMBINED NET INCOME                                                                                                 Round to the nearest whole dollar
11(a)  Line 9 adjusted by Line 10(g)                                                                  11(a)

11(b)  Separate entity items of income or expense not allowed for on this form (attach schedule)        11(b)
11(c)  Subtotal (Line 11(a) adjusted by Line 11(b)) (If negative, use minus sign) 
           (See instructions on Net Operating Loss)                                                   11(c)
11(d)  Deduct Foreign Dividends as defined in RSA 77-A:1, XVII and Rev 304.12 (must be the same  
            amount as Schedule II, Line 2 and the total of Column B on Schedule III)                   11(d)
11(e)  New Hampshire Combined Net Income (Line 11(c) adjusted by Line 11(d))  (If negative, use 
            minus sign)                                                                               11(e)

12      ADDITIONS AND DEDUCTIONS (RSA 77-A:4)    
12(a)   Deduct interest and dividends subject to tax under RSA 77 (RSA 77-A:4, I)                     12(a)

12(b)   Deduct interest on direct US Obligations (RSA 77-A:4, II)                                            12(b)
12(c)   Deduct compensation deduction for personal services  (RSA 77-A:4, III)   
            (Does not apply to business organization taxed federally as a corporation or trust)       12(c)
12(d)  Add income taxes or franchise taxes measured by income  (attach schedule of taxes by state )   
            (RSA 77-A:4, VII)                                                                                12(d)
12(e)   Add federal non-recognized IRC §337 Gain  (RSA 77-A:4, VIII)                                  12(e)

12(f)    Deduct wage adjustment required by IRC §280C  (RSA 77-A:4, IX)                                      12(f)

12(g)   Deduct foreign dividend gross-up (IRC §78)  (RSA 77-A:4, XI)                                         12(g)

12(h)   Deduct research contribution  (attach computation)  (RSA 77-A:4, XII)                                12(h)
12(i)   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 the sale or 
exchange of interest in the business organization                                                                 12(i) - A
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                                          12(i) - B
    for each transaction   
Add the amount of depreciation/amortization on the federal return attributable  
to an increase in the basis of assets not recognized for NH purposes                                               12(i) - 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                                                        12(i) - D

             Net Lines 12(i) - A through 12(i) - D                                                           12(i) 

         NH-1120-WE  202                                                                                                                Page 2 of 4
         Version 1   08 202  

                             New Hampshire
                                                                        202  
                              Department of                                                          *1120WE2331862*
                          Revenue Administration              NH-1120-WE                                            1120WE2331862

                                                COMBINED BUSINESS PROFITS TAX RETURN
Principal Business Organization Name 

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

NH-1120-WE   continued                                                                                                         Round to the nearest whole dollar

12(j)  Add Qualified Investment Company (QIC) holders' proportional share of QIC profits  (RSA 77-A:4, XV) 12(j)

12(k)   Deduct assistance payments under 12 USC §1823  (RSA 77-A:4, XVI)                                   12(k)

12(l)  Net Lines 12(a) through 12(k)                                                              12(l)

13  Adjusted Gross Business Profits (Line 11(e) adjusted by Line 12(l))                                 13

14  New Hampshire Apportionment (Form DP-80, Line 1(c))  (Express as a decimal to 6 places)  Exempt  under P.L. 86-272               14

15  New Hampshire Water's Edge Taxable Business Profits before NOL (Line 13 multiplied by Line 14)      15

16  New Hampshire Foreign Dividends Taxable Business Profits (from Schedule II, Line 3)                 16

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

    NOLD available                                                                                         17 - A

    Less NOLD used this tax period                                                                      17

    NOLD to be carried forward                                                                                17 - B

18  New Hampshire Taxable Business Profits (Line 15 plus Line 16 minus Line 17) (If negative, enter zero)       18

19  New Hampshire Business Profits Tax (Line 18 multiplied by 7. %)                                             19

20  (a)   BET Credit only - attach Form BET Credit Worksheet on BET Return                         20(a)

        -OR-                                                                                                              20(b)
    (b) Other credit including BET  (attach Form DP-160)
21  New Hampshire Business Profits Tax Net of Statutory Credits (Line 19 minus Line 20(a) or 20(b),  
       as applicable, cannot be less than zero) Report on BT-Summary, Line 1(b)                        21

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

        NH-1120-WE  202                                                                                                                Page 3 of 4
        Version       08 202  

                    New Hampshire
                                                              202  
                     Department of                                              *1120WE2341862*
                 Revenue Administration                NH-1120-WE                                      1120WE2341862

SCHEDULE  I-A    -   SUMMARY OF COMBINED NET INCOME, NON-CONSOLIDATED MEMBERS 

Principal Business Organization Name 

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

                                                                                                       Round to the nearest whole dollar
1  Non-consolidated corporate members as reported on Federal Form 1120, Line 28              1

2  Federal Form 1120S members from Form DP-120, Line 2                                       2

3  Partnership members from Form DP-120-P, Line 2                                           3

4  Proprietorship members from Form DP-121, Part One, Line 10                               4

5  Single Member Limited Liability Company (SMLLC) members from Form DP-121, Part One, Line 10       5 

6  Trust members from Form DP-121, Part Two, Line 10                                        6

7  Total of Lines 1 through 6; report on Form NH-1120-WE, Page 1, Line 5                    7

NH-1120-WE  202                                                                                                     Page 4 of 4
Version 1    08 202