Who do I contact with questions? Call Customer Service at (603) 271-2191.
I have a proprietorship, can I split the rental income between my wife and myself? Not unless two separate and distinct proprietorships exist. See the department’s administrative rule, Rev. Rule 307.04(e). Select here to access the Laws and Rules page of our web site. Do I have to file a business profits tax return if my installment sale income is less than $50,000? The filing requirement is determined in the year of the sale for all years irrespective of the years in which income is received. So, if the gross business income is greater than $50,000 in the year of the sale, regardless of the amount received in subsequent years, you are required to file until all installments are reported. See the department’s administrative rule, Rev 302.07(f). Select here to access the Laws and Rules page of our web site. Are Sub-S corporations treated differently in NH than C corporations for tax purposes? No, they are treated the same as C Corporations.
