DP-8: Business Tax Payment Voucher (2025)
New Hampshire · New Hampshire DRA · Used for tax years 2025
New Hampshire Form DP-8 is a claim for Low and Moderate Income Homeowners Property Tax Relief for 2025. It reports household income, homestead ownership and property tax information, and calculates the amount of property tax relief.
Who files this form
The supplied 2025 DP-8 is a claim for Low and Moderate Income Homeowners Property Tax Relief, not a business tax payment voucher.
The claimant must declare that they owned an interest in the homestead, lived there, and maintained it as their primary residence on April 1, 2025.
The form says you are not eligible and should not file if your combined income on Line 11(b) is more than:
- $37,000 for a single person.
- $47,000 for married people or a head of NH household.
Line 11(b) combines the household income and taxable trust income reported on Lines 10(b), 10(c), and 11(a).
When it's due
For the 2025 tax year, your claim must be postmarked no earlier than May 1, 2026, and no later than June 30, 2026.
What you'll need
Have these records ready:
- Claimant and co-claimant names, Social Security numbers, and mailing address.
- Your actual final 2025 property tax bill, showing the total assessed value. Attach a copy. The form says this bill was mailed between October and December 2025 in most cases.
- For all adult members of the NH household, copies of pages 1 and 2 of federal income tax returns, a Federal Telefile Worksheet, or the federal return of a trust through which an adult member has beneficial interest or equitable title, as specified in Step 5.
- Income information for adult household members who were not required to file a federal income tax return.
- If other names appear on the property tax bill, a copy of the property deed, the entire trust, or a death certificate, as directed by Line 9(a).
The relief calculation also calls for the DP-8 Worksheet and Tables 1, 2, and 3 in the DP-8 instructions. Those instructions were not included in the supplied text.
How to file
Complete the sections for your household, property, income eligibility, and relief calculation. Attach the required copies.
For a paper claim, the claimant must sign in ink. The co-claimant must also sign in ink, if applicable. Include the dates and daytime telephone numbers.
File online: Use Granite Tax Connect at gtc.revenue.nh.gov/TAP/_/.
File by mail: Send the claim to:
NH DRA Taxpayer Services Division
PO Box 299
Concord, NH 03302-0299
Do not staple the form.
Common mistakes
- Leaving income lines blank. Lines 10(b), 10(c), 11(a), and 11(b) require an entry. Enter 0 if the amount is zero or negative.
- Counting income twice. Do not include income from Line 10(b) again on Line 11(a).
- Overlooking nonfiling adults. Check Line 10(a) if any adult household member was not required to file a federal income tax return.
- Omitting leading zeros. Include preceding zeros in the map and lot number.
- Listing a deceased claimant. The form says not to do this.
- Forgetting attachments or signatures. Attach the required copies and provide the required ink signatures on a paper claim.
- Stapling the form. The form says not to staple.
- Waiting for a form to arrive automatically. DP-8 is not automatically mailed to prior-year applicants.
Questions people ask
Will I automatically receive a DP-8 if I applied last year?
No. The form says DP-8 is not automatically mailed to prior-year applicants.
What if an adult in my household did not have to file a federal return?
Check Line 10(a). Report the total adjusted gross income of adult household members who were not required to file on Line 11(a). Do not include income already reported on Line 10(b).
Where does the form show my relief amount?
Line 17 shows the calculated relief amount. The form says this will be the amount of your tax relief check if all information on the form is correct.
Where can I get help or check my claim's status?
Visit gtc.revenue.nh.gov/TAP, the website printed on the form for help and claim status.