BET-80-WE: Combined Group Business Tax Apportionment (2025)
New Hampshire · New Hampshire DRA · Used for tax years 2025
New Hampshire Form BET-80-WE calculates Business Enterprise Tax apportionment for individual nexus members of a combined group. It reports apportionment factors and taxable dividends, compensation and wages, and interest, with totals carried to Form BET.
Who files this form
The 2025 Form BET-80-WE is for business enterprise tax apportionment for individual nexus members of a combined group. It calculates apportioned dividends, compensation and wages, and interest.
What you'll need
Have the following information ready to complete the form:
- Business enterprise name, taxpayer identification number, and taxable period.
- Names and FEINs for the members entered 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 deductions, and retained compensation.
- Interest paid or accrued and dividend offset amounts.
The form does not list specific supporting documents to attach.
Common mistakes
- Do not leave dollar amounts unrounded. Both sections instruct you to round to the nearest whole dollar.
- Express the factors on Lines 3, 6, 9, and 11 to six decimal places.
- If taxable dividends on Line 16 are negative, use a minus sign. If the amount carried to Line 17 is negative, enter zero there.
- Lines 23 and 28 tell you to see the instructions for the dividend offset. Those instructions are not included in the supplied text.
Questions people ask
How do I calculate the compensation factor?
Divide New Hampshire compensation and wages on Line 1 by everywhere compensation and wages on Line 2. Enter the result on Line 3 to six decimal places, then 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 to six decimal places, then 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 calculate Line 9. Add Lines 3, 6, and 9 on Line 10. Divide Line 10 by the number of “Everywhere” factors in that subtotal to calculate Line 11. Express the dividend factor to six decimal places and carry it to Line 15.
Where do the totals go on Form BET?
Add the amounts in Columns A, B, and C for each total. Transfer Line 17(a), total taxable dividends, to Form BET, Line 1. Transfer Line 24(a), total taxable compensation, to Form BET, Line 2. Transfer Line 29(a), total taxable interest, to Form BET, Line 3.