BT-EXT: Payment Form and Application for Extension of Time to File Business Tax Return (2024)
New Hampshire · New Hampshire DRA · Used for tax years 2024
New Hampshire Form BT-EXT is a payment form and application for a 7-month extension to file a business tax return. It lists Business Enterprise Tax (BET) and Business Profits Tax (BPT) due, subtracts prior-year credits and estimated tax payments, and calculates the balance due.
Who files this form
Use the 2024 BT-EXT to make a business tax payment and apply for a 7-month extension to file your business tax return.
If the balance due on line 5 is zero or negative, do not file this form. An automatic 7-month filing extension is granted as long as 100% of the Business Enterprise Tax (BET) and Business Profits Tax (BPT) due has been paid by the due date.
When it's due
For tax year 2024, 100% of the tax payment is due on or before the original tax due date. The form does not print a specific calendar due date.
The extension provides 7 additional months to file the business tax return, not to pay the tax.
What you'll need
Have the following information ready to complete the form:
- Your taxable period and entity type.
- Your proprietor or business name, taxpayer identification number, and mailing address.
- Your federal principal business activity code.
- The BET and BPT amounts determined to be due, net of credit.
- Any credit carried over from the prior year and total estimated tax payments.
If you were issued a DIN, use it in the appropriate taxpayer identification box instead of an SSN or FEIN.
How to file
Online: File through Granite Tax Connect at gtc.revenue.nh.gov/TAP/_/.
By mail: Print or type your information and round amounts to the nearest whole dollar.
- Enter 100% of BET due, net of credit, on line 1.
- Enter 100% of BPT due, net of credit, on line 2.
- Add lines 1 and 2 for line 3.
- Enter the prior-year credit carryover and total estimated tax payments on line 4.
- Subtract line 4 from line 3 to determine the balance due on line 5. Do not file this form if the result is zero or negative.
Make your check payable to STATE OF NEW HAMPSHIRE. Enclose it without stapling or taping it to the form. Mail to:
NH DRA
PO Box 1265
Concord NH 03302-1265
Common mistakes
- Delaying payment because of the filing extension: 100% of the tax payment is due by the original due date.
- Filing BT-EXT with no balance due: Do not file if line 5 is zero or negative.
- Using an SSN or FEIN when you have a DIN: Use the DIN in the appropriate identification box instead.
- Entering cents: Round to the nearest whole dollar.
- Attaching the payment to the form: Enclose your payment, but do not staple or tape it.
Questions people ask
How long is the filing extension?
The form provides a 7-month extension to file the business tax return.
Do I need to file BT-EXT if all my tax has been paid?
Do not file the form if line 5 is zero or negative. An automatic 7-month extension is granted if 100% of the BET and BPT due has been paid by the due date.
Does the extension give me more time to pay?
No. The form requires 100% of the tax payment on or before the original due date.
Where do I report prior-year credits and estimated payments?
Enter the credit carried over from the prior year and total estimated tax payments on line 4.
Can I file online?
Yes. The form directs filers to Granite Tax Connect at gtc.revenue.nh.gov/TAP/_/.