BET-80: Business Enterprise Tax Apportionment (2025)
New Hampshire · New Hampshire DRA · Used for tax years 2025
Form BET-80 calculates apportionment factors and the New Hampshire Business Enterprise Tax base for dividends, compensation and wages, and interest. It determines taxable amounts to enter on Form BET using New Hampshire and everywhere compensation, property, and sales figures.
What you'll need
The form asks for the following information, but does not list required supporting documents:
- Business enterprise name, taxpayer identification number, and taxable period.
- New Hampshire and everywhere amounts for compensation and wages paid or accrued, average property, and sales.
- Dividends paid and the dividend deduction.
- Retained compensation and dividend offsets.
- Interest paid or accrued.
Common mistakes
- Round dollar amounts 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. When transferring that amount to Line 17, enter zero if it is negative.
- Transfer Line 17 to Form BET, Line 1; Line 24 to Form BET, Line 2; and Line 29 to Form BET, Line 3.
Questions people ask
What taxable period does the 2025 BET-80 cover?
The form provides fields for calendar year 2025 or the beginning and ending dates of another taxable period.
How do I calculate the compensation factor?
Divide New Hampshire compensation and wages paid or accrued on Line 1 by the everywhere amount on Line 2. Enter the result to six decimal places on Line 3, 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 to six decimal places on Line 6, 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 get the sales factor on Line 9. Add Lines 3, 6, and 9 on Line 10. Then divide Line 10 by the number of “everywhere” factors in that subtotal. Enter the result to six decimal places on Line 11, then carry it to Line 15.