New Hampshire
                                                                                  202  
                                Department of                                                            *0010402411862*
                       Revenue Administration                            NH-1040                                               0010402411862

                                                                 BUSINESS PROFITS TAX RETURN
Proprietor's Name / Business Organization Name 

Taxpayer Identification Number                                                            MMDDYYYY                                             MMDDYYYY
                                                        For the CALENDAR year 202      or 
                                                        other taxable period beginning:                                             and ending:

1   GROSS BUSINESS PROFITS   Each business organization must file a separate return.                                                306/% 50 5)& /&"3&45 8)0-& %0--"3
         1(a)    Net profit or loss reported on proprietor Federal Schedule C, Line 31                                         1(a)

         1(b)   Net rental profit or loss reported on Federal Schedule E, Line 21                                              1(b)

         1(c)    Net farm rental profit or loss reported on Federal Form 4835, Line 32                                         1(c)

         1(d)   Net farm profit or loss reported on Federal Schedule F, Line 34                                                1(d)
         1(e)   Net gain or loss from the sale of business assets reported on Federal Form 4797, Lines 2(g), 3, 5, 10(g), 14,  
            16 and 30                                                                                                          1(e)
         1(f)   Net gain or loss from sale of investment assets used in business activity reported on Federal  
            Schedule D, Lines 1(h), 2(h), 3(h), 8(h), 9(h) and 10(h)                                                           1(f)
         1(g)   Installment sale gains from the sale of business assets recognized during the period on  
            Federal Form 6252, Line 24                                                                                         1(g)
         1(h)   Other net business income (attach schedule) attributable to this business organization as adjusted  
            accordingly from Federal Form 1040, Schedule B                                                                     1(h)
    1(i)    0UIFS CVTJOFTT JODPNF BUUSJCVUBCMF UP UIJT CVTJOFTT PSHBOJ[BUJPO JODMVEFE PO 'FEFSBM 'PSN      
            4DIFEVMF    MJOF   BOE BEKVTUFE BDDPSEJOHMZ                                                                       1(i)

       1(j)    Subtotal Lines 1(a) through 1(i)                                                                     1(j)

2   INCREASE or DECREASE TO GROSS BUSINESS PROFITS TO RECONCILE WITH  IRC 
         2(a)   Add amount of IRC §179 expense taken on federal return in excess of the amount permitted pursuant 
            to RSA 77-A:3-b, IV, including carryover amounts deducted in this taxable period                                   2(a)
         2(b)   Add the amount of bonus depreciation taken on the federal return for assets placed in service this 
            period pursuant to RSA 77-A:3-b, I.                                                                                2(b)
         2(c)  Add any other deductions or exclusions  taken on the federal return that need to be eliminated or  
            adjusted pursuant to RSA 77-A:1, XX, and 77-A:3-b, III. Complete and attach Schedule IV                            2(c)
         2(d)  Deduct regular depreciation related to IRC §179 and bonus depreciation not allowed for this taxable 
            period or for prior taxable periods                                                                                2(d)
         2(e)   Deduct any other items included on the federal return that need to be eliminated or adjusted   
            pursuant to RSA 77-A:1, XX or RSA 77-A:4, XIX.  Complete and attach Schedule IV                                     2(e)
         2(f)  Increase or Decrease the net gain or loss on the sale of assets used in the business that have a 
       different state basis from the tax basis reported on the federal return                                                 2(f)
         2(g)  Net Lines 2(a) through 2(f)                                                                                     2(g)

        Subtotal Line 1(j) adjusted by Line 2(g)                                                                                 3

        Separate entity items of income or expense (attach schedule)                                                             4

        Gross Business Profits (combine Line 3 and Line 4)                                                                       5

       NH-1040 202                                                                                                                                     Page 1 of 3
       Version 1     0 /202 

                              New Hampshire
                                                                                     202  
                                    Department of                                                          *0010402421862*
                          Revenue Administration                              NH-1040                                            0010402421862

                                                                 BUSINESS PROFITS TAX RETURN 
Proprietor's Name / Business Organization Name 

Taxpayer Identification Number                                                                MMDDYYYY                                         MMDDYYYY
                                                          For the CALENDAR year 202       or 
                                                            other taxable period beginning:                                         and ending:

NH-1040   continued                    

6   ADDITIONS AND DEDUCTIONS (RSA 77-A:4)                                                                                              306/% 50 5)& /&"3&45 8)0-& %0--"3

          6(a)  Deduct interest and dividends subject to tax under RSA 77 (RSA 77-A:4, I)                                 6(a)

          6(b)  Deduct interest on direct US Obligations (RSA 77-A:4, II)                                                 6(b)

          6(c)  Deduct compensation deduction for personal services (RSA 77-A:4, III)                                 6(c)
          6(d)  Add income taxes or franchise taxes measured by income (Attach schedule of taxes by state) 
                (RSA 77-A:4, VII)                                                                                         6(d)
          6(e)  Deduct wage adjustment required by IRC §280C (RSA 77-A:4, IX)                                             6(e)

          6(f)   Add expenses related to federal constitutionally exempt income (RSA 77-A:4, X)                           6(f)

          6(g)  Deduct research contribution (attach computation)  (RSA 77-A:4, XII)                                      6(g)

          6(h)  Adjustments to gross business profits required due to the increase in the basis of assets resulting from the sale or 
                exchange of an interest in the business organization (RSA 77-A:4, XIV)
               Add the amount of the increase in the basis of assets federally, due to                                    6(h) - A
               the sale or exchange of interest in the business organization
                Check yes if an election is being made to recognize the basis increase for any sale or exchange reported above         Yes         Multiple Transactions Yes
                                                                                                                                               (schedule attached)
                If not making an election, deduct the basis increase associated with the sale or 
                exchange(s). If making an election, enter zero.  If reporting multiplF transactions, 
                please attach a schedule reporting the details for each transaction.                                      6(h) - B
                Add the amount of depreciation/amortization on the federal return attributable  
                to an increase in the basis of assets not recognized for NH purposes                                      6(h) - C

                Upon the sale of assets, adjust the net gain or loss UP SFNPWF BOZ CBTJT JODSFBTF SFDPHOJ[FE GPS          6(h) - D
                GFEFSBM JODPNF UBY QVSQPTFT UIBU XBT OPU SFDPHOJ[FE GPS /) QVSQPTFT 
                Net Lines 6(h) - A through 6(h) - D                                                                       6(h) 

        6(i)  Add Qualified Investment Company (QIC) holders proportional share of QIC profits (RSA 77-A:4, XV)                  6(i)

          6(j)  'PS UBY ZFBST DPNNFODJOH PO PS BGUFS +BOVBSZ         
                %FEVDU DVSSFOU ZFBS CVTJOFTT JOUFSFTU FYQFOTF EJTBMMPXFE VOEFS *3$ f    K   34"    "    99                   6( )K    "

                "EE UIF BNPVOU PG EJTBMMPXFE CVTJOFTT JOUFSFTU FYQFOTF DBSSZGPSXBSE EFEVDUFE GFEFSBMMZ                       6( )K    #
                VOEFS *3$ f    K   BOE BMSFBEZ EFEVDUFE GPS /) QVSQPTFT JO QSJPS ZFBST VOEFS -JOF   K    " 
                %FEVDU     PG UIF UPUBM EJTBMMPXFE CVTJOFTT JOUFSFTU FYQFOTF DBSSZGPSXBSE VOEFS *3$ f    K                   6( )K    $
                BT PG UIF UBY ZFBS FOEJOH CFGPSF +BOVBSZ          34"    "    99  
                Net Lines 6(K ) - A through 6(K ) - $                                                                            6(K) 

        6(L )  Net Lines 6(a) through 6( )K                                                                           6(L)

          NH-1040 202                                                                                                                                  Page 2 of 3
          Version 1     0 /202 

                             New Hampshire
                                                                          202  
                               Department of                                                     *0010402431862*
                         Revenue Administration                           NH-1040                                     0010402431862

                                                            BUSINESS PROFITS TAX RETURN 
Proprietor's Name / Business Organization Name 

Taxpayer Identification Number                                                            MMDDYYYY                                  MMDDYYYY
                                                        For the CALENDAR year 202   or 
                                                        other taxable period beginning:                                  and ending:

NH-1040  continued              

       Adjusted Gross Business Profits (sum of Lines 5, and 6(L ))                                          7 
       New Hampshire Apportionment (If other than 100%, complete Form DP-80 BPT Apportionment Schedule. 
         Enter percentage from Form DP-80, Line 1(c))                                                                    8
                                                                                          Exempt under P.L. 86-272 

       New Hampshire Business Profits before NOL (Line 7 multiplied by Line 8  *G OFHBUJWF  FOUFS [FSP               9

     Deduct New Hampshire Net Operating Loss Deduction (NOLD) (attach Form DP-132)  (RSA 77-A:4, XIII):

        NOLD available                                                                                             10 - A

         Less NOLD used this tax period                                                                            10

         NOLD to be carried forward                                                                                10 - B

         New Hampshire Taxable Business Profits (Line 9 minus Line 10. If negative, enter zero )                   11

          Compute tax (Line 11 multiplied by 7. %)                                                                       12

          (a) BET Credit only  attach BET Credit Worksheet                                                  13(a)
          -OR-
       (b) Other credits including BET (attach Form DP-160)                                                              13(b)

          New Hampshire Business Profits Tax Net of Statutory Credits (Line 12 minus Line 13(a) or 13(b),   14
       DV DSSOLFDEOH  cannot be less than zero) Report on BT-Summary, Line 1(b)

       This return must be accompanied by complete and legible copies of the appropriate federal forms and schedules. 

         NH-1040 202                                                                                                                        Page 3 of 3
         Version 1     0 /202