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EXCEPTIONS & PENALTY
New Hampshire
2023 FOR THE UNDERPAYMENT OF
Department of
ESTIMATED TAX
Revenue Administration DP-2210/2220
GENERAL INSTRUCTIONS

CONFIDENTIAL INFORMATION
Tax information disclosed to the New Hampshire Department of Revenue Administration is held in strict confidence by law. The information may be disclosed to the
United States Internal Revenue Service, agencies responsible for the administration of taxes in other states in accordance with compacts for the exchange of
information, and as otherwise authorized by RSA 21-J:14.

TAXPAYER IDENTIFICATION
The Commissioner of the Department of Revenue is authorized pursuant to RSA 21-J:27-a to require submission of an SSN, FEIN, or any other identifying number used
in filing or preparing federal tax documents. If you do not have any such identifying number, or share one with another taxpayer, then, under Rev 2903.01, you must
obtain a Department Identification Number (DIN). If you have a DIN, use it on all New Hampshire filings. To ensure that your filings and payments are applied to the
correct account, the sequence of names and taxpayer ID numbers on all filings must be consistent. The failure to provide a taxpayer identification number may result in
the rejection of filed documents. Failure to timely file documents complete with a consistent taxpayer identification number may result in the imposition of penalties
and interest, the dis-allowance of claimed exemptions, exclusions, credits, deductions, or an adjustment that may result in increased tax liability.
Enter the taxpayer's name and taxpayer identification number in the spaces provided.
Enter the beginning and ending dates of the taxable period.
NOTE: If the Interest and Dividends Tax for the current taxable period is less than $500 do not complete this form. For taxable periods ending on or after
December 31, 2013, do not complete this form if BPT is less than $200 or BET is less than $260. Do not complete this form if you were not required to file a return in the
previous taxable period. If you made late partial estimated tax payments, or if this form does not adequately provide instructions for payments you have made, contact
Taxpayer Services at (603) 230-5920. Individuals who need auxiliary aids for effective communications in programs and services of the New Hampshire Department of
Revenue Administration are invited to make their needs and preferences known. Individuals with hearing or speech impairments may call TDD Access: Relay NH
1-800-735- 2964.

NEED FORMS?
To obtain additional forms, you may 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, Taxpayer Services at (603) 230-5920. Individuals with hearing or speech impairments may call TDD
Access: Relay NH 1-800-735-2964.

DP-2210/2220 Instructions 2023 Page 1 of 3
Version 1 11/2023

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EXCEPTIONS & PENALTY
New Hampshire
2023 FOR THE UNDERPAYMENT OF
Department of ESTIMATED TAX
Revenue Administration DP-2210/2220
LINE- BY-LINE INSTRUCTIONS

PART I - CALCULATE YOUR UNDERPAYMENT
LINE 1
Enter current year tax on this line.

LINE 2
Enter 90% of Line 1 (Line 1 x .90) on this line.

LINE 3(a
Enter in Columns A through D estimated tax installment dates. For Interest and Dividends calendar year filers, estimated tax installments are due on the 15th day of
April, June, and September 2023 , and January 202 .4 For all other filers, estimated tax installments are due the 15th day of the 4th, 6th, 9th, and 12th month of your tax
period.

LINE 3(c
Enter in Columns A through D the amount of Line 2 multiplied by Line 3(b).

LINE 4
Enter in Columns A through D only the estimated tax amounts paid timely or credits carried forward from a prior year to be credited for each applicable quarter. Any
amounts paid after the specified date (Line 3(a)) should be entered in the next quarter.

LINE 5
Enter in Columns A through D any overpayment calculated on Line 7 for the previous period. For example, Line 5 Column B will correspond to Line 7 column A.

LINE 8 Enter in Column A through D any underpayment amounts. If Line 8 shows an underpayment, and you do not meet an exception for that quarter, then you
must calculate the penalty for each applicable quarter. See Part III of this form for calculating such penalty. If there is no underpayment in Columns A through D, do
not complete the remainder of this form.

PART II - EXCEPTIONS TO PENALTY
LINE 9
Enter in Columns A through D estimated tax cumulative amounts paid or credited from the beginning of the tax period through each installment date. For Interest and
Dividends calendar year filers, estimated tax installments are due on the 15th day of April, June, and September 2023 , and January 202 .4 For all other filers estimated
tax installments are due the 15th day of the 4th, 6th, 9th, and 12th month of your tax period.
LINE 11
Exception pursuant to RSA 21-J:32, IV(a - Prior period’s tax. The prior year must have been a full twelve months and there must have been a tax liability. Multiply
the annual tax paid in the previous year by the percentage shown in the boxes on Line 10, Columns A through D to calculate the exception amounts. If the amounts
shown on Line 9, Columns A through D are greater than or equal to Line 11 corresponding Columns A through D, you qualify for exception pursuant to RSA 21-J:32, IV
(a). Do not complete Part III for any column in which you qualify for the exception pursuant to RSA 21-J:32, IV(a).

LINE 13
Exception pursuant to RSA 21-J:32, IV(b) - Prior year’s tax base and facts using current period tax rate. Multiply your prior year's taxable base by the current tax
rate to arrive at an adjusted tax. Multiply the adjusted tax by the percentage shown in the boxes on Line12, Columns A through D to calculate the exception amounts.
If the amounts shown on Line 9 Columns A through D are greater than or equal to Line 13 corresponding Columns A through D, you qualify for an exception pursuant
to RSA 21-J:32,IV(b). Do not complete Part III for any column in which you qualify for the exception pursuant to RSA 21:J:32, IV(b).

LINE 15
Exception pursuant to RSA 21-J:32, IV(c - Annualized Income.This exception is applicable to taxpayers experiencing periodic fluctuations in income. This
exception applies if the estimated tax paid was 90% or more of the amount the taxpayer would owe if its estimated tax was calculated on an annualized basis for the
months preceding an installment date. A taxpayer may annualize its income as follows:
a) For the first 3 months, if the installment was required to be paid in the 4th month.
b) For the first 3 months or the first 5 months, if the installment was required to be paid in the 6th month.
c) For the first 6 months or for the first 8 months, if the installment was required to be paid in the 9th month.
d) For the first 9 months or for the first 11 months, if the installment was required to be paid in the 12th month.
To annualize the income, divide the taxable base for the period by the number of months in the period (3, 5, 6, 8, 9 or 11, as the case may be). Multiply the result by 12.
Next, multiply the product by the current year's tax rate. Finally, multiply the result of the preceding calculation by the percentage shown in the boxes on Line 14,
Columns A through D to calculate the exception amount. Do not complete Part III for any column in which you qualify for exception pursuant to RSA 21-J:32, IV(c).
If you qualify for the exception, pursuant to RSA 21-J:32, IV(c), you must attach a schedule to this form showing the annualized income calculations.

DP-2210/2220 Instructions 2023
Version 1 09/2023 Page 2 of 3

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                                                                                                       EXCEPTIONS & PENALTY FOR 
                                                                                                       THE UNDERPAYMENT OF 
                          New Hampshire  
                                                         2023                                                  ESTIMATED TAX
                               Department of  
                          Revenue Administration         DP-2210/2220                                  LINE- BY- LINE INSTRUCTIONS                                
                                                                                                                (continued)

PART III - CALCULATE THE PENALTY 
LINES 16 - 21   
Complete Lines 16 through 21 for each quarter for which there was an underpayment of estimated tax and no exception to the penalty was met.  
For the number of days indicated on Line 18, determine the number of days from the installment due date (Line 3(a)) to the date shown on Line 17, and allocate 
the number of days accordingly on Lines 19 and 20. Calculate the interest due as indicated on Lines 19 and 20 and enter in each respective column on Line 21.  
NOTE: The interest rate is determined each year under the provisions of RSA 21-J:28, II. Applicable rates are as follows (contact the Department for applicable rates 
for any other years):
                                  PERIOD                 RATE                                DAILY RATE DECIMAL 
                                                                                             EQUIVALENT
                                  1/1/202 4 - 12/31/2024 9%                                            .000247
                                  1/1/2023 - 12/31/2023  7%                                            .000192
                                  1/1/2021 - 12/31/2022  5%                                            .000137 
                                  1/1/2019 - 12/31/2020  7%                                            .000192
                                  1/1/2017 - 12/31/2018  6%                                            .000164
                                  1/1/2013 - 12/31/2016  5%                                            .000137
                                  1/1/2010 - 12/31/2012  6%                                            .000164

LINE 22 - CALCULATION  
Enter on Line 22D the sum of the interest calculated in Columns A through D on Line 21. The result is the Penalty for Underpayment of Estimated Tax. 
NOTE: The sum of days allocated between Lines 19 and 20 must equal the total days on Line 18.

DP-2210/2220 Instructions 2023                                                                                                                       Page  3 of 3
Version 1   09/2023

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