DP-165: Research and Development Tax Credit Application (2024)
New Hampshire · New Hampshire DRA · Used for tax years 2024
Form DP-165 is New Hampshire's Research & Development Tax Credit Application. It reports qualified manufacturing research and development wage expenditures from the federal return, the portion attributable to New Hampshire, and the credit requested.
What you'll need
Attach a copy of Federal Form 6765, Credit for Increasing Research Activities. The form warns not to submit the application without it.
You will also need:
- Your tax period begin and end dates.
- Your name, taxpayer identification number, address, entity type, and contact information. For a combined group, enter the principal New Hampshire filer's name.
- Qualified manufacturing research and development expenditures, wages only, per your federal return and the portion attributable to New Hampshire.
Common mistakes
- Submitting the application without Federal Form 6765. The form specifically warns against this.
- Stapling the application. The form says “DO NOT STAPLE.”
- Including expenditures other than wages on lines A and B. Both lines specify wages only.
- Requesting more than $50,000 on line C. The form states that the requested credit must not exceed this amount.
- Omitting an ink signature. The taxpayer and paid preparer signature fields specify signing in ink.
Questions people ask
How do I calculate the credit requested?
Multiply line B, qualified manufacturing research and development expenditures attributable to New Hampshire, wages only, by 10%. Enter the result on line C, not to exceed $50,000.
What is the difference between lines A and B?
Line A asks for qualified manufacturing research and development expenditures, wages only, per your federal return. Line B asks for the wages-only expenditures attributable to New Hampshire.
Which federal form must I attach?
Attach a copy of Federal Form 6765, Credit for Increasing Research Activities. Do not submit DP-165 without it.
Whose name should a combined group enter?
The name field asks for the principal New Hampshire filer if the applicant is a combined group.
Can I authorize discussion of my application with my preparer?
Yes. Check the POA box and sign below it to authorize discussion of the application with the preparer listed on the form.