Is interest paid to depositors included in the BET base of a bank? Yes.
Is a non-profit organization required to file the BET return? Yes, if it meets the filing requirements and is not an organization exempt from federal taxes as described in Internal Revenue Code section 501(c)(3). When should an “employee Leasing Company” include payments made to its “leased employees” for services provided to the Employee Leasing Company’s customers (the “servicing company(s)” in their capacity as a “leased employee” in its Business Enterprise Tax Base? If the leasing company qualifies as the “employer” (paying the W-2 wages of the leased employee) the compensation factor would apply to the leasing company. Therefore, the compensation paid or accrued by the leasing company would be included in the tax base of that enterprise if that enterprise issued the individuals federal W-2 statement. RSA’s 77-E:1, V – 77-E:1,VII – 77-E:1,VIII and Rev. 2402.
