Obligare / States / New Hampshire / New Hampshire business profits and business enterprise tax return (gross receipts over about $109,000)
New Hampshire · Form BT-Summary with NH-1120 or NH-1040

New Hampshire business profits and business enterprise tax return (gross receipts over about $109,000)

File the BT-Summary with the business profits tax and business enterprise tax returns by the 15th day of the fourth month after the year ends, and pay quarterly estimates if either tax will exceed its threshold.

When
By the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year).
Agency
New Hampshire Department of Revenue Administration
Form
Form BT-Summary with NH-1120 or NH-1040
Applies to
C corporations, S corporations, sole proprietorships and single member LLCs based in or operating in New Hampshire, above a revenue threshold.
Fee
Business profits tax of 7.5% of taxable profits once gross business income passes $109,000; business enterprise tax of 0.55% of wages, interest and dividends paid once gross receipts pass $298,000; both thresholds (2025) are indexed every two years
If missed
5% a month late, up to 25%, plus interest; estimates are required once the tax passes $200 (business profits) or $260 (business enterprise)
Source
www.revenue.nh.gov, read October 22, 2026
J
Jay explains

New Hampshire has no income tax on wages, but every business organization with gross business income above $109,000, corporations, LLCs and sole proprietorships alike, files the business profits tax, and those with gross receipts above $298,000 the business enterprise tax on the wages, interest and dividends they pay. The state does not recognize S corporation status, so an S corporation files as a corporation. One return covers both taxes, due by the 15th day of the fourth month after the year ends. The line is shown from the $100,000 revenue band; a business below the threshold files nothing.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

Also in New Hampshire

New Hampshire annual reportNew Hampshire annual reportNew Hampshire annual reportNew Hampshire nonprofit nonprofit returnNew Hampshire charitable trust annual reportNew Hampshire business profits and business enterprise tax return (gross receipts over about $109,000)New Hampshire unemployment insurance wage reportNew Hampshire sales tax: no state sales tax

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