AFFL SCHD: Affiliation Schedule (2025)
New Hampshire · New Hampshire DRA · Used for tax years 2025
The 2025 New Hampshire Business Profits Tax Affiliation Schedule is completed as part of Form NH-1120-WE. It identifies the principal New Hampshire business organization, other members and the parent company of the Water's Edge Combined Group, and affiliates excluded as non-unita
Who files this form
The 2025 Affiliation Schedule must be completed in its entirety as part of Form NH-1120-WE. It identifies the principal New Hampshire business organization, other members of the Water's Edge Combined Group, and affiliates excluded as non-unitary members or qualified Overseas Business Organizations.
What you'll need
Have the following information ready:
- The principal New Hampshire business organization's name, taxpayer identification number, address, tax period, and New Hampshire business activity.
- Names, tax-period ending dates, and FEINs for other members included in the Water's Edge Combined Group.
- The parent company's name and FEIN.
- Names and FEINs of domestic affiliates excluded as non-unitary members.
- Names, locations, and FEINs, if applicable, of affiliates excluded as qualified Overseas Business Organizations.
- Which listed members have nexus with New Hampshire.
- The taxpayer contact's name, title, and phone number.
Attach additional sheets for the affiliate lists if necessary.
How to file
Complete the entire Affiliation Schedule and include it as part of Form NH-1120-WE.
List included group members in Section C, the parent company in Section D, excluded domestic non-unitary affiliates in Section E, and excluded qualified Overseas Business Organizations in Section F. In Sections C, E, and F, mark an X for members that have nexus with New Hampshire. Attach additional sheets if necessary.
Common mistakes
- Leaving the schedule incomplete. The form states that it must be completed in its entirety as part of NH-1120-WE.
- Forgetting the nexus marks. Sections C, E, and F direct you to mark an X for members with nexus in New Hampshire.
- Leaving out entries because the form runs out of space. The affiliate lists direct you to attach additional sheets if necessary.
Questions people ask
Is this schedule part of another form?
Yes. It must be completed in its entirety as part of Form NH-1120-WE.
Where do I list domestic affiliates excluded as non-unitary members?
Use Section E. Enter each business organization's name and FEIN, and mark an X if it has nexus in New Hampshire.
Where do I list excluded qualified Overseas Business Organizations?
Use Section F. Enter each organization's name, location, and FEIN, if applicable. Mark an X if it has nexus in New Hampshire.
What if I need more room to list affiliates?
Sections C, E, and F allow additional sheets if necessary.
Can I enter a tax period other than calendar year 2025?
Yes. The form provides fields for the beginning and ending dates of another taxable period.