BET-80-WE: Combined Group Business Enterprise Tax Apportionment (2024)
New Hampshire · New Hampshire DRA · Used for tax years 2024
Form BET-80-WE calculates New Hampshire Business Enterprise Tax apportionment for individual nexus members of a combined group. It reports apportionment factors and calculates taxable dividends, compensation and wages, and interest, with totals carried to Form BET.
Who files this form
The 2024 Form BET-80-WE is for business enterprise tax apportionment for individual nexus members of a combined group. The form does not state filing thresholds or explain which businesses qualify as nexus members.
What you'll need
The form calls for the following information, but does not list specific documents to attach:
- Business enterprise name, taxpayer identification number, and taxable period.
- Name and FEIN for each member reported in Columns A, B, and C.
- New Hampshire and everywhere compensation and wages paid or accrued.
- Average New Hampshire and everywhere property amounts.
- New Hampshire and everywhere sales.
- Dividends paid, dividend deduction, and retained compensation.
- Interest paid or accrued and any dividend offsets.
Common mistakes
- Round dollar amounts to the nearest whole dollar. Express apportionment factors to six decimal places.
- For the dividend factor on Line 11, divide Line 10 by the number of “Everywhere” factors included in the subtotal.
- If taxable dividends on Line 16 are negative, use a minus sign. If the amount carried to Line 17 is negative, enter zero.
- Transfer the totals correctly: Line 17(a) goes to Form BET, Line 1; Line 24(a) goes to Form BET, Line 2; and Line 29(a) goes to Form BET, Line 3.
Questions people ask
What taxable period does this form cover?
The form is for calendar year 2024 or another taxable period entered in the beginning and ending date fields.
How do I calculate the compensation factor?
Divide New Hampshire compensation and wages paid or accrued on Line 1 by everywhere compensation and wages paid or accrued on Line 2. Enter the result on Line 3 and carry it to Line 21.
How do I calculate the interest factor?
Divide average New Hampshire property on Line 4 by average everywhere property on Line 5. Enter the result on Line 6 and carry it to Line 26.
How do I calculate the dividend factor?
First divide New Hampshire sales on Line 7 by everywhere sales on Line 8 to get the sales factor on Line 9. Add Lines 3, 6, and 9 on Line 10. Divide that subtotal by the number of “Everywhere” factors included in it to get Line 11, then carry the result to Line 15.
Where do the combined totals go?
Add Columns A, B, and C for each total. Transfer total taxable dividends from Line 17(a) to Form BET, Line 1; total taxable compensation from Line 24(a) to Form BET, Line 2; and total taxable interest from Line 29(a) to Form BET, Line 3.