ADDL INFO: Additional Line Information Worksheet (2025)
New Hampshire · New Hampshire DRA · Used for tax years 2025
The 2025 New Hampshire ADDL INFO worksheet provides additional information for a Business Profits Tax return. It reports business activities and locations, out-of-state registration and filing information, affiliated businesses, tax-year details, and income changes resulting from
Who files this form
For tax year 2025, complete the ADDL INFO worksheet if you are filing Form NH-1120-WE or your New Hampshire apportionment is less than 100%.
The form also states that a Business Profits Tax return is required if gross business income is greater than $109,000.
When it's due
The tax year 2025 form lists these due dates for the Business Profits Tax return:
- Partnerships: The fifteenth day of the third month following the end of the taxable period.
- Businesses other than partnerships: The fifteenth day of the fourth month following the end of the taxable period.
What you'll need
Have the following information ready to complete the worksheet:
- Business organization name, taxpayer identification number, and taxable period.
- Principal business activity and business locations in New Hampshire.
- Year the first New Hampshire return was filed, state of incorporation, and the city, state, and country where records are located.
- Business locations outside New Hampshire and the type of business at each location. For each location, indicate whether the business is registered, files returns, and apportions sales, payroll, and/or property in that state.
- Names and FEINs of affiliated businesses that file business tax returns with the New Hampshire Department of Revenue Administration.
- New Hampshire Secretary of State Business ID and registration year, if registered, and the business's state of domicile.
- Beginning and ending dates if using an IRS-approved 52/53-week tax year.
- Full details of any income change from a final adjustment by a court, the IRS, or another state's taxing authority since the most recent New Hampshire Business Profits Tax return filing.
Attach lists for business locations or affiliated businesses if more space is needed.
Common mistakes
Follow these reminders printed on the worksheet:
- If you need more space for business locations or affiliated businesses, check the applicable box and attach a list.
- If you answer yes to using an IRS-approved 52/53-week tax year, provide the period's beginning and ending dates.
- If you answer yes to being registered with the New Hampshire Secretary of State, provide the Business ID and registration year.
- If you report an income change due to a final adjustment, provide full details. Use additional sheets if necessary.
Questions people ask
Can I enter a taxable period other than calendar year 2025?
Yes. The worksheet has fields for the beginning and ending dates of another taxable period, using MMDDYYYY format.
Do I need to report business locations outside New Hampshire?
Yes. The worksheet asks for those locations, the type of business, and whether the business is registered, files returns, and apportions sales, payroll, and/or property in each state.
Does the worksheet ask about unitary groups?
Yes. It asks whether the business files as part of a unitary group in any other jurisdiction.
Which affiliated businesses must I identify?
The worksheet asks you to identify affiliated business organizations that file business tax returns with the New Hampshire Department of Revenue Administration. Provide their names and FEINs, and check the box and attach a list if more space is needed.