New Hampshire                      202 4
                          Department of                                          Print This Page Reset Pages
                   Revenue Administration                DP-110-ES

                                           ESTIMATED RAILROAD TAX

                            TAXPAYER'S WORKSHEET  KEEP FOR YOUR RECORDS- 

1  202 3Railroad Company Railroad Tax (see Notice of Value and Tax Bill, Line 5) 1               2 0 0 0    0   0

2  202 3Overpayment applied to 202 4taxes                                        2                   5 6    4 4

3  Balance of Estimated Railroad Company Railroad Tax (Line 1 minus Line 2)      3               1 9 4 3    5   6

                                  COMPUTATION AND RECORD OF PAYMENTS

                                                         202 3Overpayment 
                            Amount of each Installment                                             Calendar Year 
    Date Paid                                              Applied to            Balance Due
                            (1/4 of Line 1 of worksheet)                                             Due Dates
                                                           Installment

1 2 0  4      2    0    2 3              5 0 0 0 0                       3 0 0     4 9 7 0 0       April 15, 2024

1 2 0  5      2    0    2 3              5 0 0 0 0                       3 0 0     4 9 7 0 0       June 15, 2024

1 2 1 4       2    0    2 3              5 0 0 0 0                       3 0 0     4 9 7 0 0     September 15, 2024

1 2 3  0      2    0    2 3              5 0 0 0 0                       3 0 0     4 9 7 0 0     December 15, 2024

                                                         IMPORTANT:

                        THE PENALTY PROVISIONS OF RSA 21-J:32 WILL APPLY IF THE  
                        ESTIMATED TAX PAYMENT REQUIREMENTS HAVE NOT BEEN MET

    DP-110-ES 202 4
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                     New Hampshire          202 4                     ESTIMATED RAILROAD TAX 
                     Department of  
               Revenue Administration       DP-110-ES                          PAYMENT FORM 1

                                            Due April 15, 2024
Name of Taxpayer                                                               Taxpayer Identification Number
NORTHBOUND FREIGHT                                                             6 5 3 5                                          4 2 4 3   1
Number & Street Address
280 WEST ST 
Address (continued)
STE 1
City / Town                                       State               Zip Code + 4 (or Canadian Postal Code)
CONWAY                                            NH                  0 3 3 5 8

                                            Enclose, but do not staple or tape Amount of Payment
*0110ES2411862*                             your payment to this estimate.                                                        4 9 7 0  0
                                            Do not file a $0 estimate.
                     0110ES2411862                                             Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                                 MAIL TO:          
                                                                                 NH DRA  
                                                                                 PO BOX 637 
                                                                                 CONCORD NH 03302-0637
DP-110-ES 202 4
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                       Cut along this line to submit Estimated Railroad Tax.  Keep the Estimated Tax Worksheet for your records.

                     New Hampshire  
                                            202 4                     ESTIMATED RAILROAD TAX 
                       Department of  
                                                                               PAYMENT FORM 2
                     Revenue Administration DP-110-ES

                                            Due June 15, 2024
Name of Taxpayer                                                               Taxpayer Identification Number
NORTHBOUND FREIGHT                                                             6 5 3 5                                          4 2 4 3   1
Number & Street Address
280 WEST ST 
Address (continued)
STE 1
City / Town                                       State               Zip Code + 4 (or Canadian Postal Code)
CONWAY                                            NH                  0 3 3 5 8

                                            Enclose, but do not staple or tape Amount of Payment
*0110ES2411862*                             your payment to this estimate.                                                        4 9 7 0  0
                                            Do not file a $0 estimate.
                     0110ES2411862                                             Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                                 MAIL TO:          
                                                                                 NH DRA  
                                                                                 PO BOX 637 
                                                                                 CONCORD NH 03302-0637
DP-110-ES 202 4
Version 1   8 0 /2023

                                                                                    Print This Page

                    New Hampshire          202 4                     ESTIMATED RAILROAD TAX 
                     Department of  
               Revenue Administration      DP-110-ES                          PAYMENT FORM 3

                                           Due September 15, 2024
Name of Taxpayer                                                              Taxpayer Identification Number
NORTHBOUND FREIGHT                                                            6 5 3 5                                          4 2 4 3   1
Number & Street Address
280 WEST ST 
Address (continued)
STE 1
City / Town                                             State        Zip Code + 4 (or Canadian Postal Code)
CONWAY                                                  NH           0 3 3 5 8

                                           Enclose, but do not staple or tape Amount of Payment
*0110ES2411862*                            your payment to this estimate.                                                        4 9 7 0 0
                                           Do not file a $0 estimate.
                    0110ES2411862                                             Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                                MAIL TO:          
                                                                                NH DRA  
                                                                                PO BOX 637 
                                                                                CONCORD NH 03302-0637
DP-110-ES 202  4
Version 1   8 0 /2023

                       Cut along this line to submit Estimated Railroad Tax.  Keep the Estimated Tax Worksheet for your records

                     New Hampshire  
                                           202 4                     ESTIMATED RAILROAD TAX 
                       Department of  
                                                                              PAYMENT FORM 4
                    Revenue Administration DP-110-ES

                                           Due December 15, 2024
Name of Taxpayer                                                              Taxpayer Identification Number
NORTHBOUND FREIGHT                                                            6 5 3 5                                          4 2 4 3   1
Number & Street Address
280 WEST ST 
Address (continued)
STE 1
City / Town                                             State        Zip Code + 4 (or Canadian Postal Code)
CONWAY                                                  NH           0 3 3 5 8

                                           Enclose, but do not staple or tape Amount of Payment
*0110ES2411862*                            your payment to this estimate.                                                        4 9 7 0 0
                                           Do not file a $0 estimate.
                     0110ES2411862                                            Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                                MAIL TO:          
                                                                                NH DRA  
                                                                                PO BOX 637 
                                                                                CONCORD NH 03302-0637
DP-110-ES 202 4
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                         New Hampshire                   202 4                           ESTIMATED RAILROAD TAX
                         Department of  
                    Revenue Administration               DP-110-ES                                   INSTRUCTIONS

WHO MUST PAY ESTIMATED TAX
Every company must make Estimated Railroad Tax payments for the subsequent tax year unless the annual estimated tax is less than $200.  

WHERE TO FILE
File on-line at Granite Tax Connect www.revenue.nh.gov/gtc or mail to NH DRA, PO Box 637, Concord NH 03302-0637. 

WHEN TO MAKE ESTIMATED TAX PAYMENTS
One quarter of the estimated railroad company railroad tax is due on April 15, June 15, September 15 and December 15 of the tax year. If any of 
these dates fall on a weekend or holiday, the estimated tax payment is due on the next business day. 

PAYMENT OF ESTIMATED TAX
Estimated tax may be paid in full with the initial declaration (Estimated Railroad Tax, Payment Form 1) or in equal installments on the due dates. 
Make checks payable to State of New Hampshire. 

ROUNDING OFF
Money items on all forms shall be rounded off to the nearest whole dollar. 

UNDERPAYMENT PENALTY
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 estimate payments are not made on time, even if 90% of the tax is eventually paid, an underpayment penalty may be applied. If an 
estimated payment is missed, send the payment as soon as possible to reduce any penalty. 

EXCEPTIONS TO THE UNDERPAYMENT PENALTY
The penalty shall not apply if you meet one of the exceptions provided in the law (RSA 21-J:32). Use form DP 2210/2220 to see if you meet one of 
the exceptions or to compute the amount of the penalty.  

NEED FORMS? 
To obtain additional forms visit our website at www.revenue.nh.gov or call the Forms Line at (603) 230-5001. 

NEED HELP? 
Call the Department of Revenue Administration, Municipal & Property Division at (603) 230-5950. Individuals with hearing or speech impairments 
may call TDD Access: Relay NH 1-800-735-2964.

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