Section Rev 311.04 - Form DP-87, "Report of Change for IRS Adjustment Only"(a) Form DP-87, "Report of Change for IRS Adjustment Only", shall be completed and submitted by a combined group, corporation, partnership, proprietorship or fiduciary business organization for any change in the amount of its New Hampshire gross business profits as determined by the United States Internal Revenue Service.(b) A separate Form DP-87 shall be prepared for each year to which a federal change applies.(c) Each Form DP-87 shall be accompanied by: (1) A copy or copies of the federal change form or forms;(2) The details of the federal changes, as to items and by entity; and(3) The payment of any additional tax, interest, and penalties.(d) Each Form DP-87 shall be submitted under separate cover.N.H. Admin. Code § Rev 311.04
#5490, eff 10-19-92; amd by #6129, eff 11-23-95; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 311.03 )
Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.