Form Dp-10 - Interest And Dividends Tax Instructions - New Hampshire Department Of Revenue Administration - 1999 Page 6

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FORM
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
DP-10
INTEREST AND DIVIDENDS TAX
Checklist
I I
I I
QUICK CHECKLIST
Taxable to New Hampshire
Not Taxable to New Hampshire
INTEREST
All Banks, credit unions, savings banks, building & loan
New Hampshire State and New Hampshire Municipal bonds
associations, trust companies, including those in New
Individual Retirement Accounts
Hampshire and Vermont
Keogh Plans
Bonds, notes and money at interest and from all debts due
Tax Deferred Investment Plans
the person being taxed unless specifically exempt
Employee Benefit Plans as defined by ERISA of 1974, sec. 3
Life insurance interest
Specifically exempted Puerto Rico, Guam & Virgin Islands
Private mortgages and loans
bonds
Repurchase agreements
Direct obligations of the US Government including: Treasury
Bills, US Savings Bonds, Treasury Bonds, Federal Home
Municipal bonds, EXCEPT New Hampshire
Loan Banks, US Postal Securities, Small Business
Deemed interest
Administration, Tennessee Valley Authority, Farm Credit
Indirect obligations of the US Government including: Federal
System, Federal Financing Bank, General Services
National Mortgage Association (FNMA), Government National
Administration, Student Loan Marketing Association (SLMA),
Mortgage Association (GNMA), Federal Home Loan Mortgage
and Resolution Funding Corporation
Corporation, and Farmers Home Administration
New Hampshire Housing Authority Bonds, Industrial
Annuities (except as part of an employee benefit plan as
Development Authority, New Hampshire Higher Education
defined in ERISA of 1974 sec. 3, or the principal portion of
and Health Facilities Authority, Firemen’s Retirement, New
life insurance proceeds)
Hampshire Retirement System, State Retirement Allowance
Annual calculated interest from zero coupon bonds
Interest received from funds invested in the college tuition
savings plan under RSA 195-H
OID interest as shown on your 1099
Interest paid by the IRS
— DIVIDENDS —
Banks and bank holding companies
Capital gains, or any portion of the dividend that represents
capital gain
All dividends unless specifically exempt by law
Return of capital, or any portion of the dividend that represents
Corporations (including NH Corporations)
return of capital
Mutual funds EXCEPT portion generated from direct
Stock dividends paid in new stock (not automatic reinvestment
obligations of the US Government or from capital gains
of mutual funds)
Automatic reinvestments
Liquidating dividends
Income from partnerships, associations, or trusts (see
Individual Retirement Accounts
instructions for exceptions)
Keogh Plans
Actual distributions from S Corporations (see instructions)
Tax deferred investment plans
Fair market value of distributed property by a business
organization
Sale or exchange of transferable shares
Forgiveness of debt by an organization
1099 PATR (Patronage Dividends)
Mutual funds which invest solely in New Hampshire
Personal expenditures made by an organization for an
individual and the fair market value of any property transfered
tax-exempt instruments
World Bank dividends
Dividends received from funds invested in the college tuition
savings plan under RSA 195-H
Deemed dividends
DP-10
Instructions
(6)
Rev. 12/99

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