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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION

ELECTRONIC FUNDS TRANSFER AUTOMATED CLEARING HOUSE DEBIT PROGRAM GUIDE

PAYMENT OPTIONS

There are two EFT ACH payment methods accepted by the Department of Revenue Administration, the ACH

ALLOWED

Debit and the ACH Credit. This booklet is speciﬁ c to ACH Debit, a separate booklet is available for ACH

PAYMENT

Credit. Should an emergency arise which prevents a payment from being transmitted please call Central

METHODS

Taxpayer Services at (603) 271-2191. Speciﬁ c instructions for making the tax payment will be given.

WHEN TO

ACH DEBIT does not change any existing requirements of New Hampshire state tax law. To be considered

timely, your tax payment must be deposited into the State's bank account by the payment due dates for estimates,

REPORT

extensions and returns as required by RSA 77-A:7, RSA 77-A:9, RSA 77-E:6 and RSA 77-E:8. Each ﬁ nancial

PAYMENT

institution and the FRB have different processing deadlines. You must check with your ﬁ nancial institution to

determine when you should originate your payment so that it will be deposited to the State's account by the

required due date to avoid the imposition of interest and/or penalties. It is generally recommended that the ACH

Debit transaction be initiated two days prior to the effective date (due date) of the transaction.

Estimates: You should not mail in an estimate form if you make your tax payments by ACH DEBIT

WHEN

TAX

Extensions: You should not mail in an extension form when you owe additional tax at the time your tax

FORMS

return is due and wish to ﬁ le an extension, the tax payment should be transmitted through ACH DEBIT by

ARE NOT

the return due date.

NEEDED

Notice of Assessment: You should not mail in the form if you make your tax payments by ACH DEBIT.

Meals & Rentals Returns: You should not mail in a return if you ﬁ led your return by ACH DEBIT.

Interest & Dividends Returns: You should not mail in a return if you ﬁ led your return by e-ﬁ le and either

paid by ACH DEBIT, had no balance due, or claimed an overpayment.

WHEN

Business Returns: You are required to mail your return to the DRA by the due date even if no payment

is due.

However, any tax payment due must be transmitted through ACH DEBIT. Please refer to the tax

TAX

return for the correct mailing address.

FORMS

ARE RE-

Business Amended Returns: You are required to mail your amended return to the DRA, however, any

tax payment due must be transmitted through ACH DEBIT.

QUIRED

TO BE

Interest & Dividends Returns: You are required to mail your return to the DRA only if you have a balance

MAILED

due

are not making a payment in full.

AND

TO DRA

Interest & Dividends Amended Returns: You are required to mail your return to the DRA only if you

have a balance due

are not making a payment in full.

AND

IRS Changes: You are required to mail your Report of Change return to the DRA, however, any tax pay-

ment due must be transmitted through ACH DEBIT .

ACH

The ACH Debit method allows you to transfer funds by instructing your ﬁ nancial institution (referred to as the

DEBIT

"Originating Depository Financial Institution") to debit your account and to credit the State's bank account.

OPTION

BANK IN-

The ACH Debit method allows you to add or update your bank account information and your e-ﬁ le or Teleﬁ le

Personal Identiﬁ cation Number.

FORMATION

& PIN

WARE-

The e-ﬁ le ACH Debit method allows you to warehouse payments. The payment will not be imported until

HOUSE

the day prior to the date entered. Warehouse payments can be made prior to the due date and up to one

PAYMENTS

year from the current date.

Your payment due date will remain the same. To be considered timely, your ACH Debit payment must be

DUE DATE

deposited into the State's account on or before the payment due date. All dates and times are Eastern

Standard Time. If you are not in the Eastern Time Zone, you will need to make sure your payment is made

to meet Eastern Time Zone deadlines. For exact due dates please access the e-ﬁ le system at

revenue or contact Central Taxpayer Services at (603) 271-2191.

If you make an ACH Debit payment and realize after the fact that a mistake has been made, prior to

MAKE

the payment date, you can cancel the payment by entering the conﬁ rmation number and date. After the

CORREC-

payment date, the payment cannot be reversed. Contact Central Taxpayer Services at (603) 271-2191 for

TIONS

assistance.

VERIFY

With the ACH Debit payment method, you will be able to view either e-ﬁ le and/or Teleﬁ le transactions for

TIMELY

ﬁ lings and payments via the Department's e-ﬁ le system at revenue.

PAYMENTS

ACH DEBIT BOOKLET

Rev 9/2009

Electronic Funds Transfer Automated Clearing House Debit Program Guide Sheet - 2009 - New Hampshire Department Of Revenue Administration Page 3

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