New Hampshire                                              BUSINESS PROFITS TAX   
                                                                          2023
                                Department of                                     APPORTIONMENT
                       Revenue Administration                             DP-80   GENERAL INSTRUCTIONS

WHO MUST APPORTION 
A business organization must apportion its income if: 
 Its business activities are conducted both inside and outside New Hampshire; AND
 The business organization is subject to a net income tax, franchise tax based upon net income, or capital stock tax in another state, or is subject to the 
  jurisdiction of another state to impose a net income tax or capital stock tax upon it, whether or not actually imposed by the other state. See RSA 77-A:3.

INCOME SUBJECT TO APPORTIONMENT 
The Business Profits Tax law, RSA 77-A, does not contain a provision differentiating between business and non-business income. All income constitutes business  
income subject to apportionment unless specifically excluded by RSA 77-A. 

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 disallowance of claimed exemptions, exclusions, credits, deductions, or an adjustment that may result in increased tax liability.  

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-80 Instructions 2023
Version 1  2 1 /2023                                                                                                                                            Page 1 of 2

                             New Hampshire                                                                           BUSINESS PROFITS TAX   
                                                                                 2023
                                   Department of                                                                     APPORTIONMENT
                             Revenue Administration                             DP-80                    LINE-BY-LINE INSTRUCTIONS

NAME AND TAXPAYER IDENTIFICATION NUMBER
Enter taxpayer's name and identification number in the spaces provided.   
Enter the beginning and ending dates of the taxable period.  

ROUNDING OFF 
Money items on all BET and BPT forms shall be rounded off to the nearest whole dollar.   
Business organizations included in a combined group must eliminate all intercompany transactions with other members of the unitary group from both the 
numerator  and the denominator.   
Business organizations that have flow through items should not include those items in their apportionment factors. 

LINE 1 - SALES/RECEIPTS FACTOR
The sales/receipt factor includes, but may not be limited to sales less returns and allowances; dividends which are  not eligible for the dividend deduction under RSA 
77-A:4, or the factor relief provided in RSA 77-A:3, II(b); interest, rents and royalties; capital gain  income; net gains or losses; and other income unless the item is 
property includible as a reduction of an expense or allowance.  Refer to RSA 77-A:3 and  Rev 304.041 for additional information.
LINE 1(a) 
Enter "Everywhere" sales  .  
LINE 1(b) 
Enter "New Hampshire" sales. Do not leave this line blank. If zero, enter zero.  
LINE 1(c)
Divide 1(b) by 1(a) (express as a decimal to six places). This is your New Hampshire Apportionment.

LINE   - 2 PAYROLL FACTOR
The payroll factor is the total compensation consisting of wages, salaries, commissions, and other forms of remuneration paid during the taxable period to employees 
for personal services. Employee benefits should not be included in the payroll factor. Do not include payments to independent contractors where no employer/
employee relationship exists. Refer to RSA 77-A:3, Rev 304.03, and Rev 308.04 for additional information. 
LINE 2(a)  
Enter "Everywhere" payroll.
LINE 2(b)  
Enter "New Hampshire" payroll. 
LINE 2(c)  
Divide 2(b) by 2(a) (express as a decimal to six places)  .

LINE  -3   PROPERTY FACTOR
The property factor includes all real and tangible personal property owned, rented, and employed by the business organization during the tax period in the regular 
course of its trade or business. Leasehold improvements are treated as property owned by the business organization. Other tangible assets should be listed separately 
under 3(a) and 3(b). Refer to RSA 77-A:3, Rev 304.02, and Rev 308.04 for additional information.
"Real and tangible personal property" includes land, buildings, improvements, equipment, merchandise or manufacturing inventories, leasehold  improvements and 
other similar property that reflects the organization's business activities. Property shall be included in the property factor if it is actually used, available for use or 
capable of being used during the taxable period in the regular course of trade or business of the organization. Property or equipment under construction during the 
taxable period, except inventory of goods in process, shall be excluded from the factor until such property is actually used or available for use by the business 
organization in its regular trade or business.   
Valuation of owned property: Property owned by the business organization must be valued at its original cost. “Original cost” is the basis of the property for federal 
income tax purposes at the time of acquisition, prior to any federal adjustments, and adjusted by subsequent sale, exchange, abandonment, etc. Inventory is included 
in the property factor in accordance with the valuation method used for federal income tax purposes.  
Valuation of rented property: Property rented by a business organization is valued at  8 times the net annual rental rate. The net rental rate is the annual rental rate 
paid by the business organization less any annual rental rate received by the business organization from sub-rentals. 
Average value of owned property: The beginning and ending cost of owned property is used to determine the average cost for the property factor. Where fluctuations 
in values exist during the period or where property is acquired or disposed of during the period, a monthly average shall be used to prevent distortions if the 
combined monthly averages are 25% greater or lesser than the property factor computed using the beginning and ending average. “Beginning of Period” means the 
start of the tax period or when the assets are available for use.
LINE 3(a)  
Enter "Everywhere" property. 
LINE 3(b)  
Enter "New Hampshire" property.  
LINE 3(c)  
Divide 3(b) by 3(a) (express as a decimal to six places).   

DP-80 Instructions 2023
Version 1    12/2023                                                                                                                                              Page  2of 2