2027 New Hampshire Tax Deadlines
New Hampshire business tax deadlines and no Individual income tax for 2027
New Hampshire tax deadlines are different from most state deadline pages because New Hampshire does not impose a broad-based Individual income tax, and the Interest and Dividends Tax was repealed for taxable periods beginning on or after January 1, 2025. For 2027 planning, tax teams should focus on Business Profits Tax, Business Enterprise Tax, pass-through filings, extension payments, and multi-state obligations for New Hampshire clients.
These dates apply to calendar-year filers. Fiscal-year filers follow due dates tied to their fiscal year and should confirm the applicable state deadline before filing or paying.
Last updated: August 5, 2026
Key New Hampshire tax dates at a glance
This block is the single date reference for 2027 New Hampshire filing, payment, estimated-payment, and extension planning.
- March 15, 2028: Calendar-year Partnership Form NH-1065 generally due, with applicable Business Profits Tax and Business Enterprise Tax reporting.
- April 18, 2028: Calendar-year C Corporation Form NH-1120, S Corporation business tax return, BPT, BET, and required business tax payments due.
- November 15, 2028: Extended New Hampshire business tax returns due for calendar-year filers when the required tax is timely paid.
- No 2027 date: No New Hampshire Interest and Dividends Tax return, DP-10, I and D extension, or I and D estimated tax payment applies for tax year 2027.
When are New Hampshire taxes due in 2027?
New Hampshire has no 2027 Individual income tax deadline and no Interest and Dividends Tax return for 2027. Calendar-year Partnership NH-1065 filings are generally due March 15, 2028, while C Corporation and S Corporation business tax filings and payments are due April 18, 2028.
When are New Hampshire C Corporation business taxes due for 2027?
New Hampshire C Corporations and other businesses subject to Business Profits Tax or Business Enterprise Tax generally file and pay by April 18, 2028. Calendar-year corporate filers use Form NH-1120, applicable BET schedules, and BT-SUMMARY. A seven-month extension can move the filing deadline to November 15, 2028, but payment remains due April 18, 2028.
- Complete Form NH-1120 for corporate Business Profits Tax reporting.
- Include applicable Business Enterprise Tax schedules and BT-SUMMARY.
- Use the New Hampshire DRA portal or approved filing method when eligible.
- Use Form BT-EXT when payment is needed with the extension.
- File and pay through Granite Tax Connect.
When are New Hampshire S Corporation and Partnership business taxes due for 2027?
New Hampshire can impose Business Profits Tax and Business Enterprise Tax on pass-through entities. Partnerships generally file Form NH-1065 by March 15, 2028, while S Corporations generally file a business tax return by April 18, 2028, with applicable BET schedules and BT-SUMMARY.
- Form NH-1065: Partnership business tax return.
- Form NH-1120 and applicable schedules: S Corporation business tax reporting when required.
- The tax and filing thresholds should be tested under current DRA guidance.
- A seven-month extension generally moves eligible calendar-year business filings to November 15, 2028, but payment remains due by the original deadline.
Do New Hampshire Individuals file a state income tax return for 2027?
New Hampshire Individuals do not file a broad-based Individual income tax return for 2027. The Interest and Dividends Tax was repealed for taxable periods beginning on or after January 1, 2025, so no 2027 DP-10 return, I and D extension, or I and D estimated tax payment is required. Federal tax, local property tax, other-state nonresident returns, and business-owner BPT or BET obligations may still apply.
- No Form DP-10 is required for tax year 2027.
- No 2027 Interest and Dividends Tax estimated payments are due.
- Prior-year I and D returns and balances remain subject to the old rules.
What New Hampshire rules should tax professionals watch for 2027?
- The Interest and Dividends Tax repeal removes the former 2027 Individual filing and payment obligation.
- Business Profits Tax is similar to corporate income tax in other states and should be tested for corporations and businesses with New Hampshire activity.
- Business Enterprise Tax applies to the business enterprise value tax base and may require schedules with the business tax return.
- Property taxes are local and can materially affect overall tax burden; multi-state workers and business owners should check other-state filing obligations.
Tax-professional context: New Hampshire's tax environment creates specific planning and compliance considerations for 2027. The state's Live Free or Die philosophy is reflected in minimal state-level income taxation that relies heavily on business taxes and local property taxes. With the Interest and Dividends Tax repealed for taxable periods beginning on or after January 1, 2025, Business Profits Tax and Business Enterprise Tax are the primary state-level obligations to monitor.
Business tax environment:
- Business Profits Tax is similar to corporate income tax and applies to corporate/business income when thresholds are met.
- Business Enterprise Tax is based on the business enterprise value tax base and may require schedules with the business tax return.
- No franchise tax or other entity-level taxes; the structure stays competitive vs. neighboring states.
Residency and multi-state planning:
- No broad-based wage income tax and no 2027 Interest and Dividends return.
- Attractive for wage earners, business owners, and retirees with pension/retirement income.
- Residents working in other states should evaluate nonresident filing, reciprocity, and credit limitations (limited benefit given no NH income tax).
Property tax considerations:
- Local rates vary significantly by municipality and are a major component of overall burden.
- Property tax weighs on business-location and education-funding analysis.
New Hampshire's Business Profits and Business Enterprise taxes replace an income-tax calendar, so firms can find specialists through the accounting firm directory.
What sources support these New Hampshire deadlines?
- New Hampshire Department of Revenue Administration.
- New Hampshire Business Profits Tax.
- New Hampshire Business Enterprise Tax.
New Hampshire business tax dates after I and D repeal
Instead's AI-driven tax platform keeps New Hampshire business-tax filing dates, payment evidence, and state-specific review steps in one calendar, with filing workflows tied to the actual return work instead of a generic deadline tracker.
Use research and workflows to keep New Hampshire BPT, BET, and Partnership filing rules connected to the actual work your team needs to complete. Built for tax professionals who want a cleaner way to manage New Hampshire deadlines, filings, and review.
The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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