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FORM

NEW HAMPSHIRE NON-RESIDENT

DP-146

Personal Property Transfer Tax Return

Instructions

LINE-BY-LINE INSTRUCTIONS

Type or print the name of the decedent, the domicile of the decedent at date of death, the decedent's social security

STEP 1

number, the date of death, and the probate number, if applicable. Type or print the executor's or administrator's

name, address and social security number or federal employer identification number.

Complete this section if someone other than the executor or administrator will represent the estate on matters

STEP 2

dealing with this tax return.

Check the Initial Return box only if this is the first DP-146 that has ever been filed. Check the Amended Return

STEP 3

box if this is the second (or additional) return that has been filed for this estate. Attach a copy of approved

extension request.

Column (A) - Enter a description of the personal property held on behalf of the non-resident decedent.

STEP 4

Column (B) - Enter the city or town where the property is located.

Column (C) - Indicate whether the property was jointly or individually held by placing an X in the appropriate column.

Column (D) - Enter the fair market value of the property as of the decedent's date of death. If jointly held, enter the

fair market value of the decedent's share of the property as of the date of death.

If there are insufficient lines to list all property held, attach a supplemental schedule using the same

format. Enter, on Line 8, the total amount from the supplemental schedule.

STEP 5

Line 9 -

Enter the total of Column D, Lines 1 through 8.

Line 10 -

Multiply Line 9 by the 2% tax rate and enter the amount on Line 10.

Line 11(a) - Enter the amount of estimated tax paid with Form DP-146-ES.

Line 11(b) - Enter the amount paid with Form DP-147 application for extension.

Line 11(c) - Enter the amount paid with the original return.

Line 11(d) - Enter any other credits or payments and attach an explanation.

Line 11 -

Enter the sum of Lines 11(a) through 11(d).

Line 12 -

Enter the amount of Line 10 less Line 11.

Line 13(a) - Interest is calculated on the balance of tax due from the original due date to the date paid. The interest

rate is 11% per year for the time periods after 1/1/98. The interest rate for any period prior to 1/1/98 is 15%.

x .0003 =

Enter on Line 13(a).

Tax Due (Line 7)

Number of Days

Interest Due

after 12/31/97

For the number of days prior to 1/1/98 interest is calculated at 15%.

x .0004 =

Enter on Line 13(a).

Tax Due (Line 7)

Number of Days

Interest Due

before 1/1/98

Line 13(b) - A penalty equal to 10% of any nonpayment or underpayment of taxes shall be imposed if the taxpayer

fails to pay when due and the failure to pay is due to willful neglect or intentional disregard of the law but

without intent to defraud. If the failure to pay is due to fraud, the penalty shall be 50% of the amount of

the nonpayment or underpayment.

Line 13(c) - A taxpayer failing to timely file a complete return will be subject to a penalty equal to 5% of the tax due

(Line 12) or $10, whichever is greater, for each month or part thereof, that the return remains unfiled.

The total amount of this penalty shall not exceed 25% of the balance of tax due (Line 12) or $50;

whichever is greater. Calculate this penalty starting from the original due date of the return until the

date a complete return has been filed.

Line 13 -

Enter the total of Lines 13(a), 13(b) and 13(c).

Line 14 -

If the total tax (Line 10) plus interest and penalties (Line 13) is greater than the amount previously paid

(Line 11), then enter the balance due. If less than $1.00, do not pay, but still file the return. To ensure

that the check is credited to the proper account, please put the executor's/administrator's identification

number and the decedent's name on the check.

Line 15 -

If the total tax (Line 10) plus interest and penalties (Line13) is less than the amount previously paid

(Line 11), then you have overpaid the tax and a refund is due. Enter the amount on Line 15. Please

allow 12 weeks for processing your refund.

STEP 6

The return must be dated and signed by the executor or administrator. If the return was completed by a paid

preparer, then the preparer must also sign and date the return. The preparer must also enter their identification

number and complete address.

Instructions For Form Dp-146 - New Hampshire Non-Resident Personal Property Transfer Tax Return General Instructions Page 2

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