Instructions For Form Nh-1065-Es - Estimated Partnership Business Tax Quarterly Payment Vouchers - 1999
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1FORM
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRA-
1999
NH-1065-ES
TION
Instructions
ESTIMATED PARTNERSHIP BUSINESS TAX
QUARTERLY PAYMENT VOUCHERS
Payment of
4
Estimated Tax
Who Must Pay
1
Estimated Tax
Estimated tax may be paid in full with the initial
declaration or in equal installments on the due dates.
Every partnership required to file a Business Profits
and/or Business Enterprise Tax return must also
CHECKS ARE TO BE MADE PAYABLE TO: STATE
make estimated tax payments, for each individual tax,
OF NEW HAMPSHIRE
for its subsequent taxable period; unless the annual
estimated tax for the subsequent taxable period, for
each individual tax, is less than $200. However,
Underpayment
5
quarterly payments are required to be made when-
Penalty
ever your annual estimated tax for the subsequent
taxable period exceeds $200 for either tax (see
A penalty may be imposed by law (RSA 21-J:32) for
paragraph 6 for exception).
an underpayment of estimated taxes if the payments
are less than 90% of that period’s tax liability. If
estimate payments are not made on time, even if 90%
Where to Mail
of the tax is eventually paid, an underpayment
2
Payments
penalty may be applied. If an estimated payment is
missed, send the payment as soon as possible to
reduce any penalty.
Mail estimated tax payment to:
This penalty will not be imposed if any of the
NH DEPT REVENUE ADMINISTRATION
statutory exceptions apply.
Document Processing Division
PO Box 637
Concord, NH
03302-0637
Exceptions to the
6
Underpayment Penalty
The penalty shall not apply if you meet one of the
When to Make
exceptions provided in the law (RSA 21-J:32).
3
Payments
Please use form RP-2210/2220 to see if you meet
one of the exceptions or to compute the amount of
CALENDAR YEAR FILERS:
the penalty. To obtain this form, please call the forms
line at (603) 271-2192.
1st quarterly payment due April 15, 1999
2nd quarterly payment due June 15, 1999
3rd quarterly payment due September 15, 1999
4th quarterly payment due December 15, 1999
Specific
7
Questions
FISCAL YEAR FILERS:
SPECIFIC QUESTIONS not covered herein should be
A quarterly payment is due on the 15th day of the 4th,
referred to the Taxpayer Assistance Office, PO Box 637,
6th, 9th and 12th month following the close of your
Concord, NH
03302-0637. Telephone (603) 271-2186.
fiscal year.
Hearing or speech impaired individuals may call TDD
Access:Relay NH 1-800-735-2964.
FISCAL YEAR FILERS MUST ENTER THE TAX
YEAR ON EACH ESTIMATE VOUCHER.
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