Client Alert: New Hampshire Tax Amnesty
CLIENT ALERT
New Hampshire Tax Amnesty
By Attorneys Sandra F. O’Neill and Peter T. Beach
New Hampshire taxpayers have a one-time opportunity to receive amnesty from all penalties and one-half accrued interest on outstanding New Hampshire taxes due on or before June 30, 2025, by paying the tax due (and one-half of the applicable interest accrued on the unpaid tax) on December 1, 2025 through February 15, 2026. Governor Ayotte signed into law this tax amnesty program on June 27th 2025, to encourage the payment of past-due New Hampshire taxes and boost State revenue, ten years after New Hampshire enacted its last tax amnesty program. Applicable taxes include, among other taxes, the Business Enterprise Tax, Business Profits Tax, Interest & Dividends Tax, and Meals & Rooms Tax.
According to a New Hampshire Department of Revenue Administration (DRA) Technical Information Release issued on November 21, 2025, amnesty is available whether the New Hampshire DRA has assessed the tax due and whether or not the taxpayer has appealed or intends to appeal the tax. The right to appeal the tax or to continue an existing appeal is not forfeited by participating in the amnesty program.
Although the Interest & Dividends tax was repealed as of 2025, failure to file for years preceding the repeal remain open, and our experience is that the DRA is auditing those years.
For more information on the tax amnesty program, please contact Sandra O’Neill or Peter Beach.
Both Sandra and Peter are members of the firm’s Corporate Group and accomplished tax lawyers.
This article is intended to serve as a summary of the issues outlined herein. While it may include some general guidance, it is not intended as, nor is it a substitute for, legal advice.