New Hampshire                               202 4                        Print This Page      Reset Pages
                         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                                                   6   5 0   0 0

  (b) New Hampshire Taxable Business Profits After Apportionment                                                            1 7  2  5 0
2    TAX 
  (a) Line 1(a) x .0055                                                                            3   5 8

  (b) Line 1(b) x .075                                                                                                       1 2    9 4
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)                                                2   0 0                       1 0  0

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

  (e) RSA 77-G (Education Tax Credit)                                                                                            7  5 0

  (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)                                                                                    1 0   0

  (j) Total Credits (Sum of Lines 3(a) through 3(i))                                               3   0 0                       8  5 0

4    ESTIMATED TAX FOR THE CURRENT YEAR (Line 2 minus Line 3(j))                                       5 8                       4  4 4

5    OVERPAYMENT FROM PREVIOUS TAXABLE PERIOD

6    BALANCE OF BUSINESS TAXES DUE (Line 4 minus Line 5)                                               5 8                       4  4 4

                                             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 1 2    1 1 2 0 2 3                                 1 4                               1 1 1                1 2     5 April 15, 2024
2 1 2    1 8 2 0 2 3                                 1 4                               1 1 1                 1 2    5 June 15, 2024
3 1 2 2 7 2 0 2 3                                    1 4                               1 1 1                 1 2    5 Sept. 15, 2024
4 0 1 0 4 2 0 2 4                                    1 4                               1 1 1                 1 2    5 Dec. 15, 2024

                         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   4
    Version 1    80 /2023

                                                                                                                   Print This Page
                         New Hampshire                            202 4
                          Department of                                                  *1040ES2411862*
                                                NH-1040-ES
                         Revenue Administration                                                        1040ES2411862

                             ESTIMATED PROPRIETORSHIP BUSINESS TAX - Payment Form 1
                                                                MMDDYYYY                               MMDDYYYY
For the CALENDAR year 202  4 or other taxable period beginning: 0 1 0    1 2 0   2 4       and ending: 1 2 3   1 2 0             2 4

Proprietor's Last Name                                                                                         Taxpayer Identification Number
SMITH

First Name                                      MI                Social Security Number                       If issued a DIN, use the DIN in 
JONATHAN                                        G                 2 3    4 5  6  7       8 9 1                 the appropriate taxpayer 
                                                                                                                   identification box. 
                                                                                                               DO NOT enter SSN or FEIN

Limited Liability Company

Number & Street Address
9555 PINECREST DR 

Address (continued)
LOT 6

City / Town                                                                State           Zip Code + 4 (or Canadian Postal Code)
HANOVER                                                                    NH              0 3 7 5 5 -     1 2 3 4

                                                DO NOT CUT.  SUBMIT THIS ENTIRE PAGE. 

                     FILE ONLINE AT GRANITE TAX CONNECT 
                           www.revenue.nh.gov/gtc
                                                                                               1/4 BET     1                           1 4
     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                        1  1     1
     Concord NH 03302-1265                      to this estimate.  
                                                                                               Amount of 
                                                                                               Payment       3                      1 2      5

                                                                                                               DO NOT FILE A $0 ESTIMATE

     NH-1040-ES 202   4
     Version  1  0 /2028 3

                                                                                                                   Print This Page
                         New Hampshire                            202 4
                          Department of                                                  *1040ES2411862*
                                            NH-1040-ES
                     Revenue Administration                                                            1040ES2411862

                             ESTIMATED PROPRIETORSHIP BUSINESS TAX - Payment Form 2
                                                                MMDDYYYY                               MMDDYYYY
For the CALENDAR year 202  4 or other taxable period beginning: 0 1 0    1 2 0   2 4       and ending: 1 2 3   1 2 0             2 4

Proprietor's Last Name                                                                                         Taxpayer Identification Number
SMITH

First Name                                  MI                    Social Security Number                       If issued a DIN, use the DIN in 
                                                                  2 3    4 5  6  7       8 9 1                 the appropriate taxpayer 
JONATHAN                                    G                                                                      identification box. 
                                                                                                               DO NOT enter SSN or FEIN

Limited Liability Company

Number & Street Address
9555 PINECREST DR 

Address (continued)
LOT 6

City / Town                                                                State           Zip Code + 4 (or Canadian Postal Code)
HANOVER                                                                    NH              0 3 7 5 5 -     1 2 3 4

                                            DO NOT CUT.  SUBMIT THIS ENTIRE PAGE. 

                 FILE ONLINE AT GRANITE TAX CONNECT 
                          www.revenue.nh.gov/gtc
                                                                                               1/4 BET     1                           1 4
     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                        1  1     1
     Concord NH 03302-1265                  to this estimate.  
                                                                                               Amount of 
                                                                                               Payment       3                      1 2      5

                                                                                                               DO NOT FILE A $0 ESTIMATE

     NH-1040-ES 202   4
     Version 1    80 /2023

                                                                                                                   Print This Page
                         New Hampshire                            202 4
                          Department of                                                  *1040ES2411862*
                                            NH-1040-ES
                     Revenue Administration                                                            1040ES2411862

                             ESTIMATED PROPRIETORSHIP BUSINESS TAX - Payment Form 3
                                                                MMDDYYYY                               MMDDYYYY
For the CALENDAR year 202  4 or other taxable period beginning: 0 1 0    1 2 0   2 4       and ending: 1 2 3   1 2 0             2 4

Proprietor's Last Name                                                                                         Taxpayer Identification Number

SMITH
First Name                                  MI                    Social Security Number                       If issued a DIN, use the DIN in 
                                                                                                               the appropriate taxpayer 
JONATHAN                                    G                     2 3    4 5  6  7       8 9 1                     identification box. 
                                                                                                               DO NOT enter SSN or FEIN

Limited Liability Company

Number & Street Address
9555 PINECREST DR 

Address (continued)
LOT 6

City / Town                                                                State           Zip Code + 4 (or Canadian Postal Code)
HANOVER                                                                    NH              0 3 7 5 5 -     1 2 3 4

                                            DO NOT CUT.  SUBMIT THIS ENTIRE PAGE.

                 FILE ONLINE AT GRANITE TAX CONNECT 
                          www.revenue.nh.gov/gtc                                               1/4 BET     1                           1 4
     Or mail to:                         Make Check Payable to:   
     NH DRA                              STATE OF NEW HAMPSHIRE                                1/4 BPT     2                        1  1     1
     PO Box 1265             Enclose, but do not staple or tape your payment  
     Concord NH 03302-1265                  to this estimate.  
                                                                                               Amount of 
                                                                                               Payment       3                      1 2      5

                                                                                                               DO NOT FILE A $0 ESTIMATE

     NH-1040-ES 202   4
     Version 1    80 /2023

                                                                                                                   Print This Page
                         New Hampshire                            202 4
                          Department of                                                  *1040ES2411862*
                                            NH-1040-ES
                     Revenue Administration                                                            1040ES2411862

                             ESTIMATED PROPRIETORSHIP BUSINESS TAX - Payment Form 4
                                                                MMDDYYYY                               MMDDYYYY
For the CALENDAR year 202  4 or other taxable period beginning: 0 1 0    1 2 0   2 4       and ending: 1 2 3   1 2 0             2 4

Proprietor's Last Name                                                                                         Taxpayer Identification Number
SMITH

First Name                                  MI                    Social Security Number                       If issued a DIN, use the DIN in 
                                                                                                               the appropriate taxpayer 
JONATHAN                                    G                     2 3    4 5  6  7       8 9 1                     identification box. 
                                                                                                               DO NOT enter SSN or FEIN

Limited Liability Company

Number & Street Address
9555 PINECREST DR 

Address (continued)
LOT 6

City / Town                                                                State           Zip Code + 4 (or Canadian Postal Code)
HANOVER                                                                    NH              0 3 7 5 5 -     1 2 3 4

                                            DO NOT CUT.  SUBMIT THIS ENTIRE PAGE.

                 FILE ONLINE AT GRANITE TAX CONNECT 
                          www.revenue.nh.gov/gtc
                                                                                               1/4 BET     1                           1 4
     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                        1  1     1
     Concord NH 03302-1265                  to this estimate.  
                                                                                               Amount of 
                                                                                               Payment       3                      1 2      5

                                                                                                               DO NOT FILE A $0 ESTIMATE

     NH-1040-ES 202   4
     Version 1    80 /2023

                           New Hampshire                         202 4                       ESTIMATED PROPRIETORSHIP 
                            Department of                                                   BUSINESS TAX INSTRUCTIONS
                                                          NH-1040-ES
                       Revenue Administration

WHO MUST PAY ESTIMATED TAX
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. 
WHERE TO MAKE PAYMENTS
Make estimated tax payments on-line at Granite Tax Connect www.revenue.nh.gov/gtc or mail to  NH DRA, PO Box 1265, Concord, NH 03302-1265. 
WHEN TO MAKE PAYMENTS
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 4
               2nd quarterly estimated tax payment is due June 15, 2024
               3rd quarterly estimated tax payment is due September 15, 202 4
               4th quarterly estimated tax payment is due December 15, 202 4

       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. FISCAL YEAR FILERS MUST ENTER THE TAX PERIOD ON EACH ESTIMATED TAX PAYMENT FORM. 

PAYMENT OF ESTIMATED TAX
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. 

UNDERPAYMENT OF ESTIMATED TAX 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 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. 

EXCEPTIONS TO THE UNDERPAYMENT OF ESTIMATED TAX PENALTY
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. 

NOTE: BET FILING THRESHOLDS CHANGED
Please note for taxable periods beginning on or after January 1, 2023, the filing thresholds for the Business Enterprise Tax have increased to: 
       • Gross business receipts in excess of $281,000 (from $250,000)
       •  Enterprise value tax base greater than $281,000 (from $250,000) 

NOTE: BPT FILING THRESHOLDS CHANGED
Please note for taxable periods beginning on or after January 1, 2023, the filing threshold for the Business Profits Tax has increased to: 
       • Gross business income in excess of $103,000 (from $92,000) 
NEED HELP?
Call the Department of Revenue Administration, Taxpayer Services at (603) 230-5920. Individuals with hearing or speech impairments may call TDD 
Access: Relay NH 1-800-735-2964.

       NH-1040-ES 202   4
       Version 1    80 /2023