Section Rev 307.05 - Fiduciary Returns and Declarations(a) Trusts, estates, or other fiduciary-type organizations, except members of a combined group conducting a unitary business, shall report their business activity by completing and filing Form NH-1041.(b) Single member limited liability companies required to complete and file a Form NH 1041, under the provision of Rev 307.01(g)(2) shall attach a clear and legible copy of the federal fiduciary income tax return as filed with the United States Internal Revenue Service and detailed schedules supporting totals included on any specific line of such federal schedule.(c) Fiduciary business organizations required to pay estimated taxes as provided in RSA 77-A:6, II shall complete and file Form NH-1041-ES, "Estimated Fiduciary Business Tax" quarterly payment form with payment on or before the 15th day of the fourth, sixth, ninth, and twelfth month of the taxable period to which they relate.N.H. Admin. Code § Rev 307.05
#2012, eff 5-5-82; ss by #2722, eff 5-23-84; ss by #4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.