New Hampshire

General Instructions

The New Hampshire Department of Revenue Administration only requires that you file for an extension if you have not paid 100% of the Interest and Dividend taxes due.

New Hampshire automatically grants a seven-month extension of time to file until November 17, 2008. However, to avoid interest and penalties, New Hampshire requires that your total tax liability be paid by April 15, 2008.

Penalty and Interest Charges on Tax Owed:

In all cases,interest at will be charged at an annual rate of 10 percent from the date the tax should have been paid (April 15, 2008) until the date of payment. In addition, the state may assess the following penalties:

• Late Filing Penalty: New Hampshire will also assess a late payment penalty of 5 percent per month to a maximum of 25 percent of the outstanding balance
• Non-Payment Penalty: New Hampshire will also assess a penalty equal to 10 percent of any nonpayment or underpayment of taxes shall be imposed if the taxpayer fails to pay the tax when due. If failure to pay is due to fraud, the penalty shall be 50 percent of the amount of the non-payment or underpayment.

If You Owe...

If you owe additional New Hampshire tax you may pay your estimated balance due in the following ways:

1. Prepare an New Hampshire Extension Form DP-59-A (click here to download PDF)
2. Enclose a check or money order along with the completed form.
3. Mail to:
   New Hampshire Department of Revenue Administration
   Document Processing
   45 Chenell Drive
   Concord, NH 03302-2072

The New Hampshire Department of Revenue Administration operates an online system for submitting extension payments. You can find this system at: eFile New Hampshire

Using eFile New Hampshire you can pay by Direct Debit (electronic check) directly from your bank account. There are no additional charges for using this service.

If You Do Not Owe...

New Hampshire does not require that you request an extension. There is nothing to be filed with the state at this time.

Download Extension Form(s)

New Hampshire

Extension for tax year 2007