New Hampshire                                  202 4
                              Department of                                                Print This Page          Reset Pages
                   Revenue Administration                   NH-1041-ES

                                             ESTIMATED FIDUCIARY BUSINESS TAX
1     ESTIMATED TAX BASE AND/OR TAXABLE BUSINESS PROFITS                               BET (a)                        BPT (b)
  (a) BET Taxable Base After Apportionment                                                 7   0 4 1 7

  (b) New Hampshire Taxable Business Profits After Apportionment                                                      1 2      6    9 5
2    TAX 
  (a) Line 1(a) x .0055                                                                          3 8 7

  (b) Line 1(b) x .075                                                                                                         9    5 2
3    CREDITS 
  (a) RSA 162-L:10 (CDFA Investment Tax Credit)                                                  2 0 0                              5 0

  (b) RSA 162-N (Economic Revitalization Zone Tax Credit)                                                                           5 0

  (c) RSA 162-P (Research & Development Tax Credit)                                                7 5
  (d) RSA 162-Q (Coos County Job Creation Tax Credit)

  (e) RSA 77-G (Education Tax Credit)                                                                                          6    0 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)                                                                                        7 5
  (i) RSA 21-I:103 (Granite State Paid Family and Medical Leave Plan
  Tax Credit)
  (j) Total Credits (Sum of Lines 3(a) through 3(i))                                             2 7 5                         7    7 5

4    ESTIMATED TAX FOR THE CURRENT YEAR (Line 2 minus Line 3(j))                                 1 1 2                         1 7    7

5    OVERPAYMENT FROM PREVIOUS TAXABLE PERIOD

6    BALANCE OF BUSINESS TAXES DUE (Line 4 minus Line 5)                                         1 1 2                         1 7    7

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

                              IMPORTANT                                                   MAKE YOUR PAYMENTS ONLINE AT 
THE PENALTY PROVISIONS OF RSA 21-J:32 WILL APPLY                                               GRANITE TAX CONNECT 
IF THE ESTIMATE REQUIREMENTS HAVE NOT BEEN MET                                                 www.revenue.nh.gov/gtc

         NH-1041-ES  202 4
         Version 1    90 /2023

                                                                                                                             Print This Page
                       New Hampshire                           202  4               ESTIMATED FIDUCIARY  
                         Department of
                                                  NH-1041-ES                  BUSINESS TAX 
                      Revenue Administration                                                           PAYMENT FORM 1

For the CALENDAR year 202  4 or other taxable period beginning:
MMDDYYYY                              MMDDYYYY                                Taxpayer Identification Number              MAKE YOUR PAYMENTS ONLINE  
                             and ending:                                                                                     AT GRANITE TAX CONNECT 
0 1 0       1 2        0 2 4             1 2 3    1 2          0 2    4       4 5   1 5 6 2 6 7 3                            www.revenue.nh.gov/gtc
                                                                              If issued a DIN, use DIN in ID box. 
Name of Estate or Trust                                                             DO NOT use FEIN

WENTWORTH PROPERTIES ESTATE 
Number & Street Address
500 LONGVIEW AVENUE 
Address (continued)
UNIT 17
City / Town                                                                   State Zip Code + 4 (or Canadian Postal Code)
ROCHESTER                                                                     NH    0 3 8 6 8 -                    1 2 3 4

                                                                   Enclose, but do not staple or tape       1/4 BET     1                   2        8
  *1041ES2411862*                                                     your payment to this estimate.   
                                                                      Do not file a $0 estimate.
                       1041ES2411862                                                                        1/4 BPT     2                   4        4
                                                                                                       Amount of 
                                                                                                            Payment  3                      7        2

  NH-1041-ES  202  4     MAIL TO: NH DRA, PO Box 1265, Concord, NH 03302-1265       Make Check Payable to:  STATE OF NEW HAMPSHIRE
  Version 1    90 /2023

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

                         New Hampshire                         202  4               ESTIMATED FIDUCIARY 
                         Department of
                                                  NH-1041-ES                     BUSINESS TAX PAYMENT FORM 2
                      Revenue Administration
For the CALENDAR year 202  4 or other taxable period beginning:
MMDDYYYY                                 MMDDYYYY                             Taxpayer Identification Number              MAKE YOUR PAYMENTS ONLINE  
                                                                                                                             AT GRANITE TAX CONNECT  
0 1 0       1 2        0 2 4 and ending: 1 2 3    1 2          0 2    4       4 5   1 5 6 2 6 7 3                            www.revenue.nh.gov/gtc
                                                                              If issued a DIN, use DIN in ID box. 
Name of Estate or Trust                                                             DO NOT use FEIN

WENTWORTH PROPERTIES ESTATE 
Number & Street Address
500 LONGVIEW AVENUE 
Address (continued)
UNIT 17
City / Town                                                                   State Zip Code + 4 (or Canadian Postal Code)
ROCHESTER                                                                     NH    0 3 8 6 8 -                    1 2 3 4

                                                                   Enclose, but do not staple or tape       1/4 BET     1                   2        8
  *1041ES2411862*                                                     your payment to this estimate.   
                                                                        Do not file a $0 estimate.
                         1041ES2411862                                                                      1/4 BPT     2                   4        4
                                                                                                       Amount of 
                                                                                                            Payment  3                      7        2

  NH-1041-ES  202  4     MAIL TO: NH DRA, PO Box 1265, Concord, NH 03302-1265       Make Check Payable to:  STATE OF NEW HAMPSHIRE
  Version 1    90 /2023

                                                                                                                                             Print This Page

                        New Hampshire                          202  4                ESTIMATED FIDUCIARY  
                          Department of
                                                NH-1041-ES
                   Revenue Administration                                            BUSINESS TAX PAYMENT FORM 3
For the CALENDAR year 202  4 or other taxable period beginning:
MMDDYYYY                               MMDDYYYY                                  Taxpayer Identification Number      MAKE YOUR PAYMENTS ONLINE  
                                                                                                                        AT GRANITE TAX CONNECT  
0 1 0       1 2         0 2 4 and ending: 1 2 3 1 2            0 2    4          4 5 1 5 6 2 6 7 3                      www.revenue.nh.gov/gtc
                                                                                 If issued a DIN, use DIN in ID box. 
Name of Estate or Trust                                                              DO NOT use FEIN

WENTWORTH PROPERTIES ESTATE 
Number & Street Address
500 LONGVIEW AVENUE 
Address (continued)
UNIT 17
City / Town                                                                    State Zip Code + 4 (or Canadian Postal Code)
ROCHESTER                                                                      NH    0 3 8 6 8 -                     1 2 3 4

                                                                   Enclose, but do not staple or tape  1/4 BET     1                         2              8
  *1041ES2411862*                                                     your payment to this estimate.   
                                                                      Do not file a $0 estimate.
                        1041ES2411862                                                                  1/4 BPT     2                         4              4
                                                                                                       Amount of 
                                                                                                       Payment  3                            7              2

  NH-1041-ES  202  4      MAIL TO: NH DRA, PO Box 1265, Concord, NH 03302-1265       Make Check Payable to:  STATE OF NEW HAMPSHIRE
  Version 1     90 /2023

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

                          New Hampshire                        202  4                ESTIMATED FIDUCIARY  
                          Department of
                                                NH-1041-ES
                       Revenue Administration                                        BUSINESS TAX PAYMENT FORM 4

For the CALENDAR year 202  4 or other taxable period beginning:
MMDDYYYY                               MMDDYYYY                                  Taxpayer Identification Number       MAKE YOUR PAYMENTS ONLINE 
                                                                                                                        AT GRANITE TAX CONNECT  
0 1 0       1 2         0 2 4 and ending: 1 2 3 1 2            0 2    4          4 5 1 5 6 2 6 7 3                      www.revenue.nh.gov/gtc
                                                                                 If issued a DIN, use DIN in ID box. 
                                                                                     DO NOT use FEIN
Name of Estate or Trust
WENTWORTH PROPERTIES ESTATE 
Number & Street Address
500 LONGVIEW AVENUE 
Address (continued)
UNIT 17
City / Town                                                                    State Zip Code + 4 (or Canadian Postal Code)
ROCHESTER                                                                      NH    0 3 8 6 8 -                     1 2 3 4

                                                                   Enclose, but do not staple or tape  1/4 BET     1                         2              8
  *1041ES2411862*                                                     your payment to this estimate.   
                          1041ES2411862                               Do not file a $0 estimate.       1/4 BPT     2                         4              4
                                                                                                       Amount of 
                                                                                                       Payment  3                            7              2

  NH-1041-ES  202  4        MAIL TO: NH DRA, PO Box 1265, Concord, NH 03302-1265     Make Check Payable to:  STATE OF NEW HAMPSHIRE
  Version 1     90 /2023

                            New Hampshire
                                                                       202  4                        ESTIMATED FIDUCIARY 
                             Department of                                                                  BUSINESS TAX
                        Revenue Administration                NH-1041-ES
                                                                                                     INSTRUCTIONS

WHO MUST PAY ESTIMATED TAX
Every entity required to file a Business Profits Tax return and/or Business Enterprise Tax 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 due April 15, 202 4
       2nd quarterly estimated tax payment due June 15, 202 4
       3rd quarterly estimated tax payment due September 15, 202 4
       4th quarterly estimated tax payment 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 estimate 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 by the first quarterly due date or in installments by the required due date for each quarter. 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 DRA to automatically withdraw 
estimate payments from your account electronically. Specify each date you want a payment to be withdrawn from your account and a payment will 
be withdrawn on each of 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 periodsbeginning 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-1041-ES  202 4
       Version 1     90 /2023