DP-2210/2220: Exceptions and Penalty for Underpayment of Estimated Tax (2025)
New Hampshire · New Hampshire DRA · Used for tax years 2025
New Hampshire Form DP-2210/2220 calculates underpayments of estimated tax and the related penalty for 2025. It records installment payments and credits, checks exceptions to the penalty, and calculates the total penalty.
When it's due
For the 2025 tax year, Part I lists estimated-tax installment dates as the 15th of the 4th, 6th, 9th, and 12th months of your tax period, or asks you to specify the statutory due dates.
The form does not state a separate filing deadline for DP-2210/2220.
What you'll need
Have the following information ready:
- Your taxpayer name, taxpayer identification number, and tax-period dates.
- Your current-year tax amount.
- Amounts paid on time or credited for each installment period, and payment dates.
- Prior-period tax information if you are using a prior-period exception.
If you use the exception for tax on annualized income on Line 15, attach a schedule.
Common mistakes
- Do not leave amounts in dollars and cents. The form directs you to round to the nearest whole dollar.
- Do not omit the schedule when using the annualized-income exception on Line 15. The form says to attach it.
Questions people ask
What does DP-2210/2220 calculate?
It calculates underpayment of estimated tax, provides exceptions to the penalty, and calculates any underpayment penalty.
How does the form calculate the required installment amounts?
Part I starts with 90% of your current-year tax on Line 2. Line 3(c) multiplies that amount by 25% for each of the four installment periods.
What exceptions are listed on the form?
Part II lists exceptions based on the prior period’s tax, the prior period’s tax base and facts using the current year’s tax rate, and tax on annualized income. For the prior-period tax exception on Line 11, the prior year must be 12 full months. The annualized-income exception requires an attached schedule.
What interest rates does the 2025 form show for calculating the penalty?
Part III shows 10% through December 31, 2025, and 9% after December 31, 2025. Line 17 uses the payment date or the statutory due date of the tax, whichever is earlier.