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FORM

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION

DP-10

INTEREST AND DIVIDENDS TAX

Instructions

INSTRUCTIONS (continued)

A temporary absence for any length of time does not change your state of residency. If you are unsure whether

PART YEAR

you are a resident of New Hampshire, please call the Taxpayer Assistance Office (603) 271-2186, Monday

RESIDENT

through Friday, 8:00 a.m. to 4:00 p.m.

Part-year residents are entitled to the full $2,400 exemption (or $4,800 for joint filers) and the full amount for the

(Continued)

exemptions shown in step 5, line 10 of the return.

Part-year residents must file a return if, during the entire year, their taxable income was over $2,400 (or over

$4,800 for joint filers). However, only the interest and dividends earned during that portion of the year for which

they were a New Hampshire resident are taxable.

Calendar Year: If your return is based on a calendar year, it must be postmarked on or before April 18, 2000.

WHEN

Fiscal Year: If your return is based on a tax year other than a calendar year, it must be postmarked on or before

TO FILE

the 15th day of the fourth month following the end of your tax year.

NH DEPT OF REVENUE ADMINISTRATION

WHERE

DOCUMENT PROCESSING DIVISION

MAIL

TO FILE

PO BOX 2072

TO:

CONCORD, NH 03302-2072

FAX DOCUMENTS ARE NOT ACCEPTED

Call the Taxpayer Assistance Office at (603) 271-2186, Monday through Friday, 8:00 am to 4:00 pm. If you need

NEED

additional forms, please call our forms line at (603) 271-2192. Hearing or speech impaired individuals may call

HELP

TDD Access: Relay NH 1-800-735-2964. Copies of forms are also available from many public libraries located

OR FORMS

througout the state or over the internet at

EXTENSION

New Hampshire no longer requires taxpayers to file an application for an automatic 7-month extension of time to

file provided that the taxpayer has paid 100% of the Interest and Dividends Tax determined to be due by the due

date of the tax.

FILE

If you need to make an additional payment, you must file a Form DP-59-A along with the payment. This

application and payment must be postmarked on or before the due date of the return. Failure to pay 100% of the

tax due by the original due date may result in the assessment of penalties.

You are not required to attach a copy of your federal extension to your return.

CONFIDENTIAL

Tax information which is disclosed to the New Hampshire Department of Revenue Administration is held in strict

confidence by law. The information may be disclosed to the United State Internal Revenue Service, agencies

INFORMATION

responsible for the administration of taxes in other states in accordance with compacts for the exchange of

information, and as otherwise authorized by New Hampshire Revised Statutes Annotated 21-J:14.

Disclosure of Social Security Account Numbers is mandatory under Department of Revenue Administration rules

SOCIAL

203.01, 221.02, 221.03, and 906.03(c). This information is required for the purpose of administering the tax laws

SECURITY

of this state and authorized by 42 U.S.C.S. § 405 (c)(2)(C)(i).

ACCOUNT

The failure to provide Social Security Account Numbers may result in a rejection of a return or application. The

failure to timely file a return or application complete with Social Security Account Numbers may result in the

NUMBERS

imposition of civil or criminal penalties, the disallowance of claimed exemptions, exclusions, credits, deductions

or adjustments that may result in increased tax liability.

AMENDED

If you discover an error was made on your return after it has been filed, an amended New Hampshire return

should be promptly filed by completing a corrected Form DP-10 and by checking the “AMENDED” box in Step 3

RETURNS

on the return. New Hampshire does not have a separate form for amended returns. Changes made by the IRS

must be reported under separate cover on Form RAR DP-10. Forms may be obtained by contacting the forms

line at (603) 271-2192. You may contact the department at (603) 271-2186 with any questions.

ROUNDING

Money items on all Interest and Dividends Tax forms may be rounded off to the nearest whole dollar.

OFF

LINE-BY-LINE INSTRUCTIONS

If you have received a booklet of tax forms and instructions type or print the name and address in the space

STEP 1

provided. Individual/Joint returns must include social security number and, if applicable, spouse’s social security

number in the space provided. For partnership or fiduciary returns, enter the federal identification number in the

space provided.

Entity type. You must check only one box. If a partnership return, enter the percentage of ownership by New

STEP 2

Hampshire residents. If a fiduciary return, enter the percentage of NH beneficiaries.

Forms mailing information: If you will not be at your New Hampshire mailing address when the forms are mailed

on approximately January 2nd and if you would like forms mailed to a winter address, please check the box and

provide the address. This address will be used for form mailing purposes only.

DP-10

Instructions

(2)

Rev. 12/99

Form Dp-10 - Interest And Dividends Tax Instructions - New Hampshire Department Of Revenue Administration - 1999 Page 2

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