New Hampshire tax forms & filing.

Things to know about filing in New Hampshire

• The New Hampshire Interest and Dividends Tax (historically a flat tax on portfolio income above thresholds) was fully repealed effective 2025. Filings for prior years are still completable but no current-year I&D return is required.
• New Hampshire has a Business Profits Tax and a Business Enterprise Tax that affect businesses with New Hampshire-source income above defined thresholds. These don't affect individual filers but matter for self-employed New Hampshire residents.
• New Hampshire has no state sales tax, no inheritance tax, and no estate tax — federal estate tax only.
• New Hampshire residents working in Massachusetts owe Massachusetts nonresident tax on Massachusetts-source wages — there is no reciprocity between NH and MA. This is the most common filing pattern for NH residents in the Boston metro.

New Hampshire I&D tax fully repealed — effective 2025

New Hampshire's Interest and Dividends Tax (the Form DP-10 historical filing for income from interest and dividends above defined thresholds) was fully repealed effective the 2025 tax year. There is no current New Hampshire individual income tax on any income type — wages, investments, retirement, all federal-only.

Filers who remember the I&D tax should know that returns for pre-2025 years are still completable, but no current I&D return is required. The historical structure (a flat tax on portfolio income above an annual threshold) is now fully retired.

Practical effect: New Hampshire is now genuinely a no-individual-income-tax state — no wages, no investment income, no retirement income taxed at the state level. This completes a multi-decade conversation about the I&D tax's continued role.

New Hampshire residents working in Massachusetts — no reciprocity

New Hampshire and Massachusetts do NOT have a reciprocity agreement. NH residents working in MA owe Massachusetts nonresident tax on their MA-source wages — and because NH has no state income tax to offset the MA tax, the full MA burden is borne without any state-level credit.

This is the most common filing pattern for NH residents in the Boston metro. Massachusetts withholds MA tax on MA-source wages; the NH resident files an MA nonresident return; NH itself has no return to file for wages.

Convenience-of-the-employer rule applies in MA differently than in NY — MA generally doesn't aggressively source telecommuting days, but post-pandemic ambiguity has produced a moving target. We check at intake whether the work is genuinely performed in NH or in MA to determine sourcing correctly.

Refund status

New Hampshire does not have an individual income tax refund tracker because there is no individual income tax return. For your federal refund, use the IRS Where's My Refund tool.

Multi-state considerations

If you lived or worked in more than one state during the tax year, you typically file a part-year resident return in each state. If you live in one state and work in another, you usually file as a resident where you live and as a nonresident in the work state — claiming a credit on the resident return for taxes paid to the work state. Reciprocity agreements between some neighboring states change this default; we map this out at intake.

New Hampshire-specific multi-state nuances are addressed in the quirks list above when they apply.

Get the current-year forms

State tax rates, brackets, and forms change every year. We point to the New Hampshire Department of Revenue Administration as the authoritative source for current-year information. Form numbers above are stable; rates, deduction amounts, and credit limits are not — always verify before relying on a specific dollar amount.

Open the New Hampshire Department of Revenue Administration website →