DP-131-A: Net Operating Loss Worksheet (2025)
New Hampshire · New Hampshire DRA · Used for tax years 2025
Form DP-131-A is New Hampshire’s worksheet for apportioning 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.
The 2025 worksheet uses figures from:
- Form DP-80: Your current-period apportionment percentage, expressed to six decimal places.
- Your applicable business tax return: The current-period net operating loss (NOL). For 2025, the worksheet points to Line 5 of NH-1040 for proprietorships, NH-1041 for fiduciaries, NH-1065 for partnerships, or NH-1120 for corporations. For combined filers, it points to Line 11(c) of NH-1120-WE.
Questions people ask
What is Form DP-131-A used for?
It is a worksheet for apportioning a net operating loss (NOL) and calculating the New Hampshire NOL available for carryforward.
Where does the apportionment percentage come from?
Enter the current-period apportionment percentage from Form DP-80 on Line 2, expressed to six decimal places.
How do I calculate the apportionment limitation?
Multiply the current-period NOL on Line 1 by the apportionment percentage on Line 2. Enter the result on Line 3.
How is the NOL available for carryforward determined?
Line 5 is the lesser of Line 3, the apportionment limitation, or Line 4, the statutory limitation. The form directs you to the instructions for Line 4, but those instructions were not provided here.