N.H. Code Admin. R. Rev 311.02
Form BT-EXT, “Payment Form and Application for 7-Month Extension of Time to File Business Tax Return”
Effective Apr 3, 2025#5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 311.10); ss by #10758, eff 1-16-15; ss by #14231, eff 4-3-25, EXPIRES 4-3-35Department of Revenue Administration
(a) Business organizations that have not paid 100% of their tax liability and need an extension to file their business profits tax return shall:
- (1) Pay the remainder of their tax liability; and
- (2) Complete and file Form BT-EXT by mail, electronically under Rev 2900, or via the Granite Tax Connect web portal, in accordance with RSA 77-A:9.
- (b) Business organizations that have paid 100% of their tax liability and need an extension to file their business profits tax return, shall receive an automatic 7-month extension to file their tax returns without completing Form BT-EXT.
- (c) A granted extension of time shall extend the due date of the return, but shall not extend the due date of any payment.
Source. #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 311.10); ss by #10758, eff 1-16-15; ss by #14231, eff 4-3-25, EXPIRES 4-3-35