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