N.H. Admin. Code § Rev 904.01

Current through Register No. 50, December 12, 2024

Section Rev 904.01 - Part-Year Returns

When a taxpayer is a resident of New Hampshire for less than a full 12 month period, the taxpayer shall:

(a) Determine their taxable income, based on the total amount of interest and dividend income received for the entire tax year; and

(b) Be entitled to full exemption amounts provided by RSA 77:5.

N.H. Admin. Code § Rev 904.01

#1814, eff 9-20-8l; ss by #2228, eff 12-28-82; ss by #2881, eff 10-19-84; ss by #4557, eff 12-28-88; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #10211, eff 10-24-12