1. (a) The department shall require a taxpayer to obtain a department identification number prior to filing any tax form with the department if:

   1. (1) The taxpayer does not have a federal employer identification number;
   2. (2) The taxpayer shares a taxpayer identification number with another taxpayer who is subject to taxation; or

   3. (3) The taxpayer is not required to, or cannot obtain:

      1. a. A federal employer identification number;
      2. b. Social Security number; or
      3. c. Individual taxpayer identification number.
2. (b) In order to obtain a department identification number, the taxpayer shall complete Form DP-200, “Request for New Hampshire Department Identification Number (DIN)” and file it with the department.
3. (c) Form DP-200 shall be filed at least 30 days prior to filing a tax form.
4. (d) The department shall be notified, 30 days prior to the change, of any changes to the information reported on the Form DP-200.

Source. #8389, eff 7-8-05; ss by #8990, eff 9-25-07; ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23