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New Hampshire · Form BT-Summary with NH-1065

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 for the partnership by the 15th day of the third month after the year ends, and pay quarterly estimates if either tax will exceed its threshold.

When
By the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year).
Agency
New Hampshire Department of Revenue Administration
Form
Form BT-Summary with NH-1065
Applies to
Partnerships and LLCs taxed as partnerships 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% 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

A New Hampshire partnership, or an LLC taxed as one, with gross business income above $109,000 files the business profits tax and, above $298,000 in gross receipts, the business enterprise tax at the entity level, by the 15th day of the third month after the year ends. New Hampshire taxes the business, not the owners' personal returns. The line is shown from the $100,000 revenue band; a partnership 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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