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New Hampshire calendar and forms
Every date that matters to a New Hampshire household in the 2027 filing season, which is the federal calendar plus a property tax calendar built around April 1, April 15, March 1 and the May 1 to June 30 window for the state’s relief check; the business tax dates a self-employed household meets; and a short table of the New Hampshire forms an ordinary resident actually sees. There is no individual income tax return among them. For anyone who lives here.
By Charles Trautman, EA, editor
Need to Know Tax · written from New Hampshire Department of Revenue Administration (DRA) sources, November 3, 2026; updated November 12, 2026 after the election · not yet reviewed by a New Hampshire practitioner
New Hampshire has no individual income tax return, so there is no state due date, no state extension and no state estimated payment for a wage earner, a retiree or an investor. The Interest and Dividends Tax, which once gave the state an April 15 of its own, was repealed for taxable periods beginning after December 31, 2024, and the Department of Revenue Administration issued no forms for 2025 or 2026. The federal Form 1040, due Thursday, April 15, 2027, with an extension to Friday, October 15, is the whole income tax calendar. What New Hampshire adds is a property tax year that turns on April 1, the assessment date, with the town’s exemption applications due April 15, the deferral and abatement requests due March 1, and the state’s DP-8 relief claim accepted only between May 1 and June 30. A household with a Schedule C, E or F business over $109,000 of gross income has one more set of dates: the Business Profits Tax return on April 15, estimates on the 15th of April, June, September and December, and an extended return in November.
The forms side is correspondingly short. The Department has little to do with an individual who does not run a business; the forms a household meets go to the town assessor, the register of deeds and, for the relief check, the Department’s portal, Granite Tax Connect. The table below lists the ones that come up.
The 2027 season, dated
| Date | What happens | Form |
|---|---|---|
| Tuesday, November 3, 2026 | General election. No tax amendment was on the ballot: neither CACR 10, requiring a two-thirds vote of the Legislature for a new tax or a higher rate, nor CACR 12, banning an income or capital gains tax, reached voters. The one statewide question, on the office of register of probate, failed. | Ballot |
| November–December 2026 | Final 2026 property tax bills issued by most towns once the Department certifies the rate; due about 30 days after mailing, with interest on late payment (verify). A payment made in 2026 is a 2026 federal deduction. | Town tax bill |
| Tuesday, December 15, 2026 | Fourth Business Profits Tax and Business Enterprise Tax estimate for calendar 2026 due, from a business whose BPT exceeds $200 or BET exceeds $260 (verify BET figure). | NH-1040-ES |
| Thursday, December 31, 2026 | Last day of the 2026 tax year: required minimum distributions, charitable gifts, Roth conversions, and any property tax payment that is to be deducted in 2026. | |
| Friday, January 15, 2027 | Fourth and final 2026 federal estimated payment due. No state equivalent for an individual. | 1040-ES |
| Late January 2027; the IRS announces the date in January | IRS begins accepting 2026 returns. Refunds claiming the earned income credit or additional child tax credit are held until mid-February. | 1040 |
| Monday, February 1, 2027 | W-2s and most 1099s due from employers and payers; January 31 is a Sunday. A New Hampshire W-2 or 1099 should show no state withholding. | W-2, 1099 |
| Monday, March 1, 2027 | Abatement application due to the town for the 2026 assessment. Elderly and disabled tax deferral application due to the town for the 2026 tax. | Abatement application; PA-30 |
| Thursday, April 1, 2027 | Property tax assessment date for 2027. Ownership, use and residence on this day decide the 2027 bill, the 2027 exemptions and credits, and the 2028 DP-8 claim. Age 65 for the elderly exemption is tested on this day. | |
| Thursday, April 15, 2027 | 2026 federal return and balance due; extension request due; first 2027 federal estimate; last day for a 2026 IRA or HSA contribution. Form PA-29 due to the town assessor for 2027 elderly, veterans’, blind and disabled exemptions and credits. Business Profits Tax and Business Enterprise Tax returns for calendar 2026 due, with the first 2027 estimate. | 1040, 4868, 1040-ES; PA-29; NH-1040, BT-Summary, BET, NH-1040-ES |
| Saturday, May 1, 2027 | DP-8 claim window for 2026 property taxes opens, presumably; the Department’s 2027 dates are to come (verify). Claims postmarked before the opening date are rejected. | DP-8 |
| Tuesday, June 15, 2027 (verify) | Second 2027 federal estimate due. Second BPT/BET estimate due. | 1040-ES; NH-1040-ES |
| Wednesday, June 30, 2027 | DP-8 claim window closes, presumably (verify); postmark controls. Late claims accepted only to November 1 from a homeowner whose federal return is on extension. | DP-8 |
| July 2027 | First-half 2027 property tax bills in towns that bill twice, estimated at half the prior year’s tax (verify). | Town tax bill |
| Wednesday, September 1, 2027 | Deadline to appeal a denied or unanswered abatement to the Board of Tax and Land Appeals or the superior court. | BTLA appeal |
| Wednesday, September 15, 2027 | Third 2027 federal estimate due. Third BPT/BET estimate due. | 1040-ES; NH-1040-ES |
| Friday, October 15, 2027 | Extended 2026 federal return due. Medicare open enrollment begins; 2028 IRMAA premiums will be based on the 2026 return. | 1040 |
| Monday, November 15, 2027 | Extended 2026 Business Profits Tax and Business Enterprise Tax returns due: the automatic extension is seven months, available when 100% of the tax was paid by April 15. | NH-1040, BET |
| Wednesday, December 15, 2027 | Fourth 2027 BPT/BET estimate due. | NH-1040-ES |
| Tuesday, January 18, 2028 | Fourth 2027 federal estimate due; January 15 is a Saturday and the 17th a holiday. | 1040-ES |
| A homeowner who rents a house or room for short stays is an operator for the Meals and Rooms (Rentals) Tax and files its own returns on the Department’s schedule, monthly in most cases (verify). A 2024 or earlier Interest and Dividends return that was never filed has no new deadline; it was due on the 15th day of the fourth month after that year ended, and interest and penalties run from then. | ||
How the property tax year works
Everything in the New Hampshire property tax calendar runs from April 1. The town assesses every parcel as of that day and decides who qualifies for each exemption and credit on that day, which is why the PA-29 is due two weeks later and why a buyer who closes in May is the owner of record for the next April, not this one. The town sets its budget at town meeting in March or through the city council, the school district and county budgets are added, and in the fall the Department certifies the rate that will raise the total, including the state’s uniform education tax. Most towns send a first bill in the summer, estimated at half the prior year’s tax, and a final bill in the late fall or December for the balance at the new rate (verify); some bill once. Interest runs on late payments, and the town places a lien in the spring for a bill still unpaid (verify).
The federal deduction is for what is paid in the calendar year. A household that pays the fall bill in December deducts it in that year; one that pays it in January deducts it the next. Because the fall bill arrives close to December 31, a New Hampshire homeowner near the line between itemizing and the standard deduction can, in some years, pay one December bill in January and the next in December, bunching two bills into one year. The arithmetic rarely pays for a retiree without a mortgage, since property tax alone seldom clears a couple’s standard deduction of $32,200 plus the age and senior amounts for 2026, but it is worth running once.
Worked example: a sole proprietor’s New Hampshire year
A consultant’s Schedule C shows $160,000 of gross receipts and $115,000 of profit for 2026. She is over the $109,000 Business Profits Tax threshold and under the $298,000 Business Enterprise Tax threshold. She deducts $75,000 as reasonable compensation for her own services (verify safe-harbor amount). Figures rounded; the federal profit and the New Hampshire profit may differ because New Hampshire does not follow the 2025 federal depreciation changes (verify).
| Schedule C profit | $115,000 |
| Less compensation for personal services | −$75,000 |
| New Hampshire taxable business profits | $40,000 |
| Business Profits Tax at 7.5%, due April 15, 2027 on Form NH-1040 with BT-Summary | $3,000 |
| Business Enterprise Tax | $0: under $298,000 |
| 2027 estimates required, since tax exceeds $200: four payments of 25%, April 15, June 15, September 15, December 15 | $750 each |
| New Hampshire tax on her wages from a part-time W-2 job and on her dividends | $0 |
The $3,000 is a deductible state tax on her 2027 federal Schedule C, as a business expense rather than on Schedule A. If she had $100,000 of gross receipts, she would file nothing with New Hampshire at all; the test is gross income, not profit.
The forms a household meets
| Form | What it does | Filed with, and when |
|---|---|---|
| PA-29, Permanent Application for Property Tax Credits/Exemptions | Claims the elderly exemption, the veterans’ credits, and the blind, disabled and deaf exemptions. Permanent once granted, though towns may ask for updated income information. Form PA-33 goes with it when the home is held in a trust or life estate. | Town assessor, by April 15 of the tax year |
| PA-30, Elderly and Disabled Tax Deferral Application | Asks the town to defer tax at 5% interest, up to 85% of equity, for an owner 65 or older (five years’ ownership) or disabled (one year). | Town, by March 1 after the final bill |
| DP-8, Low and Moderate Income Homeowners Property Tax Relief | The state’s refund of part of the education property tax for a household under $37,000 single or $47,000 married or head of household (2025 claim). Attach the complete federal return and the entire final property tax bill. | Department, on Granite Tax Connect or by mail, postmarked May 1 to June 30 of the year after the tax year |
| Abatement application | Asks the town to reduce an assessment that is disproportionate or in error. The town has until July 1 to answer; silence is a denial that can be appealed (verify). | Town, by March 1 after the final bill |
| CD-57-P, CD-57-S and PA-34, Real Estate Transfer Tax declarations | Buyer’s and seller’s declarations of consideration and the inventory of property transfer. The tax, $0.75 per $100 from each side, is paid by stamps at the register of deeds; the closing agent usually prepares these. | Department, within 30 days after the deed is recorded |
| NH-1040 and BT-Summary, Business Profits Tax return for a proprietorship | 7.5% on the New Hampshire profit of a Schedule C, E or F business with gross business income over $109,000 (2025 and 2026). Attach the federal schedules. | Department, via Granite Tax Connect, by the 15th day of the fourth month after year end; seven-month extension if fully paid |
| BET, Business Enterprise Tax return | 0.55% of compensation, interest and dividends paid, for a business with gross receipts or tax base over $298,000; $400,000 from 2027. Creditable against the BPT. | Department, same dates as the NH-1040 |
| NH-1040-ES, estimated business tax | Quarterly BPT and BET estimates when the year’s BPT exceeds $200 or BET exceeds $260 (verify BET figure). Form DP-2210/2220 asks for relief from the underpayment penalty. | Department, 15th day of the 4th, 6th, 9th and 12th months |
| DP-10, Interest and Dividends Tax Return | Repealed for taxable periods beginning after December 31, 2024. Still required for any 2024 or earlier year in which a resident had more than $2,400 ($4,800 joint) of interest and dividends and did not file. Prior-year forms remain on the Department’s site. | Department; was due the 15th day of the fourth month after the year; now late |
| What is missing from the list is the point: there is no New Hampshire individual income tax return, no state withholding form, no state extension and no state estimated payment voucher for an individual. Software that offers a New Hampshire return to a wage earner or retiree is offering a form that does not exist. | ||
Reaching the Department
Taxpayer Services answers at (603) 230-5920, Monday through Friday, 8:00 a.m. to 4:30 p.m. The forms line is (603) 230-5001. Granite Tax Connect, at gtc.revenue.nh.gov, is the portal for filing and paying business taxes and the DP-8 and for checking the status of a DP-8 claim. Property tax questions, exemptions and abatements go to the town assessor first; the Department’s Municipal and Property Division, (603) 230-5090, oversees the towns and publishes each town’s adopted exemptions and credits. The Department has no refund to track for an individual, because there is no individual return.
Behind the scenes: why April 1
New Hampshire’s April 1 assessment date is old; it descends from the annual spring inventory of taxable property that towns took long before there was a state Department to certify anything, timed to follow the March town meeting that had just set the year’s spending. The whole property tax year still follows from it. Town meeting votes the budget in March, the inventory is taken April 1, the exemption applications follow on April 15, and the rate cannot be set until the fall, when the school district and county figures are in and the Department has certified the town’s equalized value. That is why the bill a homeowner can actually deduct arrives in November or December, and why the estimated summer bill exists at all: the town needs cash before it knows the rate.
The May 1 to June 30 window for the DP-8 is newer and has a plainer reason. The claim needs the final property tax bill, which arrives in the late fall, and the federal return, which is filed by April 15. The Legislature set the window to open after both exist and to close before the Department sets the next year’s education tax rate. The Interest and Dividends calendar, with its April 15 and its estimates, was the one piece of the state’s year that looked like an income tax state’s. It ended with the 2024 return.
What to bring
- Both property tax bills for 2026, with the dates and amounts paid, for every New Hampshire parcel
- The closing statement for any property bought or sold in 2026, showing the transfer tax
- The town registration receipt for each vehicle
- Federal estimated payments made in 2026, with dates; a New Hampshire individual has no state payments to list
- 1099-Rs and the SSA-1099, with the federal withholding boxes; confirm the state boxes are empty
- For a business over $109,000 of gross income: last year’s NH-1040 and BT-Summary, this year’s gross receipts and profit, and the BPT estimates paid
- For a new resident: the move date and the former state’s part-year return information
- For a DP-8 claim in May: the complete 2026 federal return and the entire final 2026 bill, with Social Security numbers for both claimants
Questions people ask
Do I file anything with New Hampshire for income tax?
No. There is no individual return, no extension and no estimated payment. The federal return is the only return. A household business with gross income over $109,000 files the NH-1040; a lower-income homeowner files the DP-8 for the relief check; everyone else files nothing.
I bought my house in June 2026. Can I apply for the veterans’ credit for 2026?
No. The 2026 bill is assessed to the owner on April 1, 2026. Your first year is 2027; file the PA-29 by April 15, 2027. The seller’s credit, if any, came off the 2026 bill you may have been credited for at closing.
When is the property tax bill due, and can I deduct it on my 2026 return?
Due dates are set by each town, usually about 30 days after the bill is mailed, with a summer bill in many towns and a final bill in November or December. You deduct what you paid in 2026, whenever it was billed.
Can I still file the DP-8 if I missed June 30?
Only until November 1, and only if your federal return was on extension; attach the extension. Otherwise wait for next May 1 and file for the next year.
I never filed the 2024 Interest and Dividends return. Is it forgiven now that the tax is gone?
No. Repeal applies to 2025 and later. The 2024 return is still due on Form DP-10, with interest and penalties from April 15, 2025. The amnesty that would have waived the penalties closed on February 15, 2026.
Where do I check on my refund?
There is no New Hampshire income tax refund. The IRS tool covers the federal refund. A DP-8 claim can be tracked on Granite Tax Connect or by calling (603) 230-5920.
One federal return, two property tax bills, and an April 15 that belongs to the town, not the state
Put April 15 on the calendar for the PA-29 as well as the 1040, pay the December bill in the year you want the deduction, and if household income is under $47,000, mail the DP-8 between May 1 and June 30.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
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Forms and official pages named in this article
- Forms PA-29, PA-30 and PA-33 (NH DRA assessing manual, chapter 10: exemptions, credits and the deferral)
- Form DP-8 instructions, 2025 claim (Low and Moderate Income Homeowners Property Tax Relief)
- Forms CD-57-P, CD-57-S and PA-34 (NH DRA Real Estate Transfer Tax FAQ)
- Business Profits Tax returns and estimates, Form DP-2210/2220 (NH DRA FAQ)
- Form DP-10, Interest and Dividends Tax Return (NH DRA FAQ)
Sources and where to check
- NH DRA, Interest & Dividends Tax at a glance (repeal; Granite Tax Connect; (603) 230-5920)
- NH DRA release, January 2025: no 2025 Interest and Dividends forms; 2024 returns still due (as reprinted by Nashua Ink Link)
- NH DRA, Business Profits Tax FAQ (due dates, $200 estimate threshold, 25% installments on the 15th of the 4th, 6th, 9th and 12th months)
- NH DRA, Overview of NH DRA Taxes, January 2025 ($109,000 and $298,000 thresholds for periods beginning on or after January 1, 2025)
- NH DRA release, May 2024: DP-8 program, June 30 deadline, November 1 for extended federal returns, Taxpayer Services hours, forms line (603) 230-5001
- NH DRA, Exemptions and Tax Credits (PA-29 by April 15; PA-30 by March 1)
- NH DRA, Statewide Education Property Tax (Municipal and Property Division, (603) 230-5090)
- Withum, New Hampshire state tax updates (amnesty closed February 15, 2026; HB 155 BET threshold $400,000 from 2027)