1. (a) Taxpayers and tax preparers shall use the tax forms prescribed and provided by the department, except as provided in Rev 2904.09.

2. (b) Unless pre-printed on the tax form by the department or submitted electronically, the taxpayer shall provide the following information on all tax forms submitted to the department:

   1. (1) The taxpayer’s name, address, and taxpayer identification number;
   2. (2) Spouse’s name, if applicable, and taxpayer identification number;
   3. (3) The tax preparer’s name and preparer tax identification number, if other than the taxpayer;

   4. (4) A mark indicating whether any of the following are applicable:

      1. a. An initial return, when the return is the first return that has ever been filed with New Hampshire;
      2. b. An amended return, when the return is the second or additional return that has been filed for any one tax period; or
      3. c. A final return when the taxpayer is no longer subject to taxation in New Hampshire and should be removed from the department’s mailing list; and
   5. (5) When the tax form is for other than a calendar year, the beginning and ending dates for the period for which the form is filed.
3. (c) All white spaces marked “for office use only” shall be left blank.
4. (d) Checks, bank checks, or money orders shall be made payable to the “State of New Hampshire.”

5. (e) Tax returns shall include all information necessary to support the taxpayer’s calculation of:

   1. (1) Tax liability;
   2. (2) Payments made;
   3. (3) Credits applied;
   4. (4) Applicable penalties;
   5. (5) Balance due; and
   6. (6) Credit or refund.
6. (f) Pertinent documentation to support the taxpayer’s calculations shall be submitted with the applicable tax form, unless the taxpayer is requested to submit it separately, such as in response to an audit or department request for additional information.

7. (g) Pertinent documentation shall include, but not be limited to the following:

   1. (1) All numeric data required to calculate the taxpayer’s tax liability;
   2. (2) U.S. federal income tax returns and schedules when the New Hampshire tax return utilizes federal taxable income as a component in calculating taxable income;
   3. (3) All New Hampshire schedules or facsimiles thereof that are required to support any element on a tax return;
   4. (4) Case citations for any court decision that supports the taxpayer’s position when not specifically supported by New Hampshire statute, rule, or court decision and copies of any unpublished decisions;
   5. (5) Supporting documents for any adjustments made that are not specifically included in New Hampshire statutes, rules or tax returns; and
   6. (6) Any additional documentation that the taxpayer wishes to provide regarding the tax calculation or positions taken on the return.

8. (h) If a return, the taxpayer shall sign a statement declaring:

   “Under penalties of perjury, I declare that I have examined this return and to the best of my belief it is true, correct and complete.”

9. (i) If prepared by a person other than the taxpayer, the preparer shall sign a statement declaring:

   “Based on all information of which I have knowledge, under penalties of perjury, I declare that I have examined this return and to the best of my belief it is true, correct and complete.”

10. (j) The department shall reject forms that are in violation of this rule.

Source. #8389, eff 7-8-05, renumbered by #9930 (from Rev 2904.07); ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23