BT-EXT: Payment Form and Application for Extension of Time to File (2025)
New Hampshire · New Hampshire DRA · Used for tax years 2025
Form BT-EXT is New Hampshire’s payment form and application for a 7-month extension to file a business tax return. It reports Business Enterprise Tax and Business Profits Tax due, prior-year credits, estimated tax payments, and the remaining balance due.
Who files this form
Use the 2025 BT-EXT to make a business tax payment and apply for a 7-month extension to file your business tax return.
Do not file this form if the balance due on line 5 is zero or negative. An automatic 7-month filing extension will be 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 2025, 100% of the tax payment is due on or before the tax's original due date. The form does not print a specific calendar due date.
The 7-month extension is an extension of time to file, not an extension of the payment deadline.
What you'll need
Have the following information ready:
- Your tax year or taxable period, entity type, name and mailing address.
- Your taxpayer identification number. If you have a DIN, use it instead of an SSN or FEIN.
- 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 your total estimated tax payments.
How to file
File online at Granite Tax Connect: gtc.revenue.nh.gov/TAP.
For a paper filing, 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 on line 3.
- Enter prior-year credit carried over 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 if that balance is zero or negative.
Make your check payable to STATE OF NEW HAMPSHIRE. Enclose your payment, but do not staple or tape it to the form. Mail to:
NH DRA
PO Box 1265
Concord NH 03302-1265
Common mistakes
- Filing BT-EXT when line 5 is zero or negative. The form says not to file in that case.
- Delaying payment because you are requesting a filing extension. Full payment is due by the original due date.
- Entering an SSN or FEIN when you have a DIN. Use the DIN in the appropriate taxpayer identification box instead.
- Failing to round amounts to the nearest whole dollar.
- Stapling or taping your payment to the form. Enclose it without attaching it.
Questions people ask
How long is the filing extension?
BT-EXT provides for a 7-month extension to file the business tax return.
Do I need to file BT-EXT if I have already paid all the tax due?
Do not file if line 5 is zero or negative. An automatic 7-month extension will be granted if 100% of BET and BPT due has been paid by the due date.
Which taxes go on this form?
Enter Business Enterprise Tax (BET) on line 1 and Business Profits Tax (BPT) on line 2, each net of credit.
Can I file online?
Yes. The form lists Granite Tax Connect at gtc.revenue.nh.gov/TAP for online filing.