DP-131-A: Net Operating Loss Worksheet (2024)
New Hampshire · New Hampshire DRA · Used for tax years 2024
Form DP-131-A is New Hampshire’s 2024 worksheet for apportionment of a net operating loss (NOL). It uses the current period NOL, the apportionment percentage from Form DP-80, and statutory limitations to calculate the New Hampshire NOL available for carryforward.
What you'll need
Have your business organization name, taxpayer identification number, and taxable period information ready.
For the 2024 worksheet, use the current-period net operating loss (NOL) amount from the return that applies to your entity:
- Proprietorship: NH-1040, Line 5.
- Fiduciary: NH-1041, Line 5.
- Partnership: NH-1065, Line 5.
- Corporation: NH-1120, Line 5.
- Combined: NH-1120-WE, Line 11(c).
You also need Form DP-80 for the current-period apportionment percentage. Line 4 refers to instructions for the statutory limitation, but no instructions were provided with this text.
Questions people ask
What is Form DP-131-A used for?
It is a worksheet for apportioning a net operating loss (NOL) and determining the New Hampshire NOL available for carryforward.
What percentage goes on Line 2?
Enter the current-period apportionment percentage from Form DP-80, expressed to six decimal places.
How do I calculate Line 3?
Multiply the current-period NOL on Line 1 by the apportionment percentage on Line 2.
What amount goes on Line 5?
Enter the lesser of Line 3, the apportionment limitation, or Line 4, the statutory limitation. This is the New Hampshire NOL available for carryforward.