BT-SUMMARY: Business Tax Summary Form (2025)
New Hampshire · New Hampshire DRA · Used for tax years 2025
Form BT-SUMMARY is New Hampshire’s Business Tax Return Summary for 2025. It summarizes Business Enterprise Tax and Business Profits Tax, payments, credits, and additions to tax to calculate a balance due or overpayment.
Who files this form
The 2025 BT-SUMMARY asks whether your business is required to file either of these returns:
- Business Enterprise Tax (BET): Gross Business Receipts over $298,000 or an Enterprise Value Tax Base over $298,000.
- Business Profits Tax (BPT): Gross Business Income over $109,000.
If you answer yes to either question, you must file the completed corresponding return with the BT-SUMMARY. If you answer yes to both, attach both completed returns.
What you'll need
Have these documents and details ready:
- Your completed BET and/or BPT returns, as applicable.
- Complete, legible copies of the appropriate federal forms and schedules. These must accompany the return.
- Your business name, address, taxpayer identification number, and federal principal business activity code.
- Amounts for extension payments, estimated tax payments, and credit carried over from the prior tax period. For an amended return, include the tax paid with the original return.
If this 2025 submission results from an IRS adjustment, include a complete federal Revenue Agent Report (RAR), all applicable schedules, and a complete amended New Hampshire tax return.
How to file
- Print or type your business information and complete the return-type and federal-information questions.
- Complete the BET and/or BPT returns first. Then complete the BT-SUMMARY and attach those returns.
- Calculate your balance due or overpayment, rounding to the nearest whole dollar.
- Sign the taxpayer signature section in ink and complete the requested signature information.
Online: File and pay through Granite Tax Connect at gtc.revenue.nh.gov/TAP.
By mail: Send the return and required attachments to:
NH DRA
PO Box 637
Concord NH 03302-0637
Make checks payable to STATE OF NEW HAMPSHIRE. Enclose attachments, but do not staple or tape them.
Common mistakes
- Entering an SSN or FEIN when you have a DIN. If you have been issued a DIN, use it in the appropriate taxpayer identification box instead.
- Leaving out required returns. A yes answer to either the BET or BPT filing question means the corresponding completed return must accompany the BT-SUMMARY.
- Omitting federal documents or sending unreadable copies. The return must include complete, legible copies of the appropriate federal forms and schedules.
- Stapling or taping attachments. The form specifically says not to do this.
- Not rounding amounts. Step 4 requires rounding to the nearest whole dollar.
Questions people ask
Which return should I complete first?
Complete the BET and/or BPT returns before completing the BT-SUMMARY. Attach the completed returns to the summary.
Can I file and pay online?
Yes. The form directs you to Granite Tax Connect at gtc.revenue.nh.gov/TAP to file and pay online.
What if my business name has changed?
Check the name-change box in Step 1 and list the former name.
Can I apply an overpayment to next year's tax?
The form allows a credit toward next year's tax liability, limited to the amount on Line 6(a), or a refund. Any overpayment above 500% of Line 1(c) must be refunded. For a Federal RAR, a refund is the only option.
How do I authorize the department to discuss the return with my preparer?
Check the POA box in Step 5 and sign below it. This authorizes the department to discuss the return with the preparer listed on the form.