DP-10: Interest and Dividends Tax Return (2024)

New Hampshire · New Hampshire DRA · Used for tax years 2024

Form DP-10 is New Hampshire’s 2024 Interest and Dividends Tax Return. It reports interest, dividends, taxable annuities and distributions, and calculates net taxable income after non-taxable amounts and exemptions.

When it's due

  • 2024 calendar-year returns: Due on or before April 15, 2025.
  • Fiscal-year returns using the 2024 form: Due on the 15th day of the fourth month after the taxable period closes.

What you'll need

Have the following information ready to complete the return:

  • Your federal income tax return, including interest income from line 2(b), dividend income from line 3(b), and federal tax-exempt interest from line 2(a).
  • Payor names, identification numbers, and amounts for taxable annuities and cash or property distributions reported on line 2.
  • Payor details and amounts for income included on the return that is not taxable to New Hampshire. Attach supplemental schedules if used.
  • Amounts paid with an extension, current-year estimated payments, and any credit carried over from the prior tax period. For amended returns, include the amount paid with the original return.

For an IRS adjustment, include a complete federal Revenue Agent Report (RAR), all applicable schedules, and a complete amended New Hampshire return.

How to file

Print or type your information, select the applicable entity and return types, and complete the income, tax, payment, and balance sections. Round amounts to the nearest whole dollar.

File online: Use Granite Tax Connect at gtc.revenue.nh.gov/TAP/_/.

File by mail: Sign the return in ink and send it 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

  • Do not staple the return or staple or tape attachments.
  • If you have a DIN, use it in the taxpayer ID box. Do not use an FEIN or SSN in that box instead.
  • For a joint return, both parties must sign, even if only one had income.
  • Use a minus sign if line 7 or line 9 is less than zero.
  • If line 12 is negative, enter zero.
  • Do not pay the overpayment amount shown on line 18.
  • Do not use this form to report IRS adjustments for taxable periods ending on or before December 31, 2020.

Questions people ask

What tax rate does the 2024 form use?

Line 10 calculates the Interest and Dividends Tax by multiplying net taxable income on line 9 by 3%.

What amount does line 6 subtract from income?

Line 6 lists $2,400 for an individual, partnership, or estate, and $4,800 for joint filers.

Does the form include additional exemptions?

Yes. Line 8 has boxes for blindness and for being age 65 or over or disabled, including corresponding spouse boxes. Multiply the number of applicable boxes checked by $1,200.

Can I authorize the department to discuss my return with my preparer?

Yes. Check the POA box and sign below it to authorize discussion of this return with the preparer listed on the form.

Official sources

All versions of DP-10