New Hampshire
                                                                    202  4                     Print This Page     Reset Pages
                        Department of
                  Revenue Administration                 NH-1120-ES

                                             ESTIMATED CORPORATE BUSINESS TAX
1     ESTIMATED TAX BASE AND/OR TAXABLE BUSINESS PROFITS                               BET (a)                       BPT (b)
  (a) BET Taxable Base After Apportionment                                               3 2   5 5 5 6

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

  (b) Line 1(b) x .075                                                                                                      5 2    2 4
3    CREDITS 
  (a) RSA 162-L:10 (CDFA Investment Tax Credit)                                                                               4    0 0

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

  (c) RSA 162-P (Research & Development Tax Credit)                                              5 0 0

  (d) RSA 162-Q (Coos County Job Creation Tax Credit)                                                                         2    0 0

  (e) RSA 77-G (Education Tax Credit)                                                            5 1 2

  (f) RSA 400-A (Insurance Tax Credit)                                                                                        3    5 6

  (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)
  (j) Total Credits (Sum of Lines 3(a) through 3(i))                                           1 0 1 2                        9    5 6

4    ESTIMATED TAX FOR THE CURRENT YEAR (Line 2 minus Line 3(j))                                 7 7 9                      4 2    6 8

5    OVERPAYMENT FROM PREVIOUS TAXABLE PERIOD                                                    3 0 0                        1 0    0

6    BALANCE OF BUSINESS TAXES DUE (Line 4 minus Line 5)                                         4 7 9                      4 1 6    8

                                             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 0 2 0 2 3                                 1 2 0                         1 0 4 2             1       1 6 2  April 15, 2024
2 1 2    1 9 2 0 2 3                                 1 2 0                         1 0 4 2             1       1 6 2  June 15, 2024
3 1 2 2 2 2 0 2 3                                    1 2 0                         1 0 4 2             1       1 6 2  Sept. 15, 2024
4 1 2 2 8 2 0 2 3                                    1 2 0                         1 0 4 2             1       1 6 2  Dec. 15, 2024

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

  NH-1120-ES   202 4
  Version 1    80 /2023

                                                                                                                                           Print This Page
                         New Hampshire                     202  4                   ESTIMATED CORPORATE 
                         Department of
                                                         NH-1120-ES
                      Revenue Administration                                        BUSINESS TAX PAYMENT FORM 1

For the CALENDAR year 202  4 or other taxable period:
MMDDYYYY                          MMDDYYYY                        Taxpayer Identification Number
                                                                                                          MAKE YOUR PAYMENTS ONLINE  
0 1 0       1 2        0 2 4 to   1 2        3 1 2   0 2 4                    6 8 7 5 7 8 1 0 0                        AT GRANITE TAX CONNECT 
                                                                                                                       www.revenue.nh.gov/gtc
                                                                  If issued a DIN, use DIN in ID box. 
                                                                                 DO NOT use FEIN
Name of Corporation/Limited Liability Company
FAIRWEATHER AUCTIONS INC
Number & Street Address
344 MAPLE WAY 
Address (continued)
STE 200
City / Town                                                                   State  Zip Code + 4 (or Canadian Postal Code)
FRANKLIN                                                                      NH     0 3 5 5 8 -           1 2 3 4

                                                           Enclose, but do not staple or tape            1/4 BET     1                       1 2          0
*1120ES2411862*                                            your payment to this estimate.   
                                                           Do not file a $0 estimate.
                       1120ES2411862
                                                                                                         1/4 BPT     2                     1 0 4          2

                                                                                                Amount of 
                                                                                                Payment     3                              1 1 6          2

  NH-1120-ES  202  4     MAIL TO: NH DRA, PO Box 1265, Concord, NH 03302-1265    Make Check Payable to:  STATE OF NEW HAMPSHIRE
  Version 1    80 /2023
                         Cut along this line to submit Estimated Corporate Business Tax.  Keep the Estimated Tax Worksheet for your records

                         New Hampshire
                                                           202  4                   ESTIMATED CORPORATE 
                           Department of
                                                         NH-1120-ES
                      Revenue Administration                                        BUSINESS TAX PAYMENT FORM 2

For the CALENDAR year 202  4 or other taxable period:
MMDDYYYY                          MMDDYYYY                 Taxpayer Identification Number                  MAKE YOUR PAYMENTS ONLINE  
                             to                                                                                        AT GRANITE TAX CONNECT 
0 1 0       1 2        0 2 4      1 2        3 1 2   0 2 4                    6 8 7 5 7 8 1 0 0                        www.revenue.nh.gov/gtc
                                                                  If issued a DIN, use DIN in ID box. 
                                                                               DO NOT use FEIN
Name of Corporation/Limited Liability Company
FAIRWEATHER AUCTIONS INC
Number & Street Address
344 MAPLE WAY 
Address (continued)
STE 200
City / Town                                                                   State  Zip Code + 4 (or Canadian Postal Code)
FRANKLIN                                                                      NH     0 3 5 5 8 -           1 2 3 4

                                                           Enclose, but do not staple or tape 
*1120ES2411862*                                            your payment to this estimate.                1/4 BET     1                       1 2          0
                                                           Do not file a $0 estimate.
                      1120ES2411862
                                                                                                         1/4 BPT     2                     1 0 4          2

                                                                                                Amount of 
                                                                                                Payment     3                              1 1 6          2

  NH-1120-ES   202  4    MAIL TO: NH DRA, PO Box 1265, Concord, NH 03302-1265    Make Check Payable to:  STATE OF NEW HAMPSHIRE
  Version 1    80 /2023

                                                                                                                                          Print This Page
                        New Hampshire
                                                             202 4
                          Department of                                            ESTIMATED CORPORATE 
                       Revenue Administration              NH-1120-ES              BUSINESS TAX PAYMENT FORM 3

For the CALENDAR year   202  4 or other taxable period:
MMDDYYYY                          MMDDYYYY                          Taxpayer Identification Number           MAKE YOUR PAYMENTS ONLINE  
                                                                                                                         AT GRANITE TAX CONNECT 
0 1 0       1 2       0 2 4    to 1 2        3 1 2     0 2 4                 6 8 7 5 7 8 1 0 0                           www.revenue.nh.gov/gtc
                                                                  If issued a DIN, use DIN in ID box. 
                                                                             DO NOT use FEIN
Name of Corporation/Limited Liability Company
FAIRWEATHER AUCTIONS INC
Number & Street Address
344 MAPLE WAY 
Address (continued)
STE 200
City / Town                                                                  State     Zip Code + 4 (or Canadian Postal Code)
FRANKLIN                                                                     NH        0 3 5 5 8 -          1 2 3 4

                                                             Enclose, but do not staple or tape            1/4 BET     1                    1 2          0
*1120ES2411862*                                              your payment to this estimate.   
                                                             Do not file a $0 estimate.
                      1120ES2411862                                                                     1/4 BPT     2                     1 0  4         2

                                                                                                  Amount of 
                                                                                                   Payment    3                           1 1 6          2

  NH-1120-ES   202
                      4 MAIL TO: NH DRA, PO Box 1265, Concord, NH 03302-1265       Make Check Payable to:  STATE OF NEW HAMPSHIRE
  Version 1    80 /2023

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

                        New Hampshire                        202  4                    ESTIMATED CORPORATE 
                        Department of
                                                           NH-1120-ES              BUSINESS TAX PAYMENT FORM 4
                      Revenue Administration
For the CALENDAR year 202  4 or other taxable period:
                                                                    Taxpayer Identification Number
MMDDYYYY                          MMDDYYYY                                                                   MAKE YOUR PAYMENTS ONLINE  
                                                                                                                         AT GRANITE TAX CONNECT  
0 1 0       1 2       0 2 4    to 1 2        3 1 2     0 2 4                 6 8 7 5 7 8 1 0 0                           www.revenue.nh.gov/gtc
                                                                    If issued a DIN, use DIN in ID box. 
                                                                             DO NOT use FEIN
Name of Corporation/Limited Liability Company
FAIRWEATHER AUCTIONS INC
Number & Street Address
344 MAPLE WAY 
Address (continued)
STE 200
City / Town                                                                  State     Zip Code + 4 (or Canadian Postal Code)
FRANKLIN                                                                     NH        0 3 5 5 8 -          1 2 3 4

                                                             Enclose, but do not staple or tape            1/4 BET     1                    1 2          0
*1120ES2411862*                                              your payment to this estimate.   
                                                             Do not file a $0 estimate.
                      1120ES2411862                                                                     1/4 BPT     2                     1 0  4         2

                                                                                                  Amount of 
                                                                                                   Payment    3                           1 1 6          2

  NH-1120-ES   202  4   MAIL TO: NH DRA, PO Box 1265, Concord, NH 03302-1265    Make Check Payable to:  STATE OF NEW HAMPSHIRE
  Version 1    80 /2023

                     New Hampshire
                                                                     202  4                      ESTIMATED CORPORATE 
                        Department of
                 Revenue Administration                     NH-1120-ES                       BUSINESS TAX 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 online 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, 202 4
            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 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 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-1120-ES   202 4
 Version 1    80 /2023