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                                         New Hampshire                 202  
                                            Department of                                 3                   *DP131A2311862*
                                                                       DP-131-A
                                   Revenue Administration                                                                       DP131A2311862

                                            WORKSHEET FOR APPORTIONMENT OF NET OPERATING LOSS (NOL)
                                                                       (SEE RSA 77-A:4, XIII)

 Business Organization Name 
 NORTHERN HOLDINGS 
 Taxpayer Identification Number                                                                    MMDDYYYY                           MMDDYYYY
                                                                 For the CALENDAR year 2023 or 
 5 2   5 7              1 2               2 3 6                    other taxable period beginning: 0 1 0      1 2 0 2     3     and ending: 1 2 3 1 2               0 2 3

 1  The amount of the current period NOL (See entity type line references below)                                        1                       7 2 5               2 0 0

                                          July 1, 2005 - Tax Year 2010 Tax Year 2011                          Tax Year 2012 - Present 
   Proprietorship:                        Line 6 of NH-1040            Line 3 adjusted by Line 4 of NH-1040   Line 5 of NH-1040 
   Fiduciary:                             Line 6 of NH-1041            Line 3 adjusted by Line 4 of NH-1041   Line 5 of NH-1041 
   Partnership:                           Line 5 of NH-1065            Line 3 adjusted by Line 4 of NH-1065   Line 5 of NH-1065 
   Corporation:                           Line 1(c) of NH-1120         Line 3 adjusted by Line 4 of NH-1120   Line 5 of NH-1120 
   Combined:                              Line 1(c) of NH-1120-WE      Line 1(c) of NH-1120-WE                Line 11(c) of NH-1120-WE

2  Current period apportionment percentage from Form DP-80, expressed to six decimal places                            2                    0 . 6 5 4          7      8 4

3  Apportionment limitations (Line 1 multiplied by Line 2)                                                             3                        4 7 4          8      4 9

4  Statutory limitations (See instructions above)                                                                      4                          1 0          0      0 0

5  New Hampshire NOL available for carryforward (the lesser amount of Line 3 or Line 4)                                5                          1 0   0             0 0

              WORKSHEET FOR APPORTIONMENT OF NET OPERATING LOSS (NOL) - INSTRUCTIONS
LINE 1 
Enter this tax period's NOL as defined in the United States Income Tax Regulations relative to IRC § 172 in effect pursuant to RSA 77-A:4, XIII. If a gain or zero, DO NOT 
use this worksheet. (Business organizations not qualifying for treatment as a Subchapter "C" Corporation under the IRC should calculate their NOL as if the business 
organization were a Subchapter "C" Corporation). Use the line references that correspond with the tax year for which this form is being used. 

LINE 2 
Enter the current tax period's New Hampshire apportionment percentage from Form DP-80, Line 1(c), expressed to six decimal places. 

LINE 3 
Enter the amount of Line 1 multiplied by Line 2. 

LINE 4 
For taxable periods ending from July 1, 2005 to December 31, 2012, $1,000,000 is the maximum amount that may be carried forward each year. 
For taxable periods ending on or after January 1, 2013 forward, $10,000,000 is the maximum amount that may be carried forward each year. 

LINE 5 
Enter the lesser of Line 3 or Line 4. This is your New Hampshire NOL available from the current tax period for carryforward.  Enter this amount on Form DP-132 or 
DP-132-WE, Column B . 
COMBINED FILERS: Rev 303.03(d) states, with regard to NOLs for combined filers, that each business organization subject to RSA 77-A shall treat its apportioned share of 
the combined loss amount as a tax attribute that remains with that business organization. The individual member's net operating loss, pursuant to RSA 77-A:4, XIII 
applied to the individual member's allocated portion of the BPT liability, should be tracked in the event of an individual member's disposition or acquisition.

       VersionDP-131-A1    8 202 0 /2023 3