DP-80: Business Profits Tax Apportionment Schedule (2024)
New Hampshire · New Hampshire DRA · Used for tax years 2024
Form DP-80 is New Hampshire’s 2024 Business Profits Tax Apportionment Schedule. It compares New Hampshire sales and receipts with amounts everywhere to calculate the business’s apportionment factor, and includes sections for payroll and property factors.
What you'll need
The form asks for the following information, but does not name specific supporting documents:
- Business organization name and taxpayer identification number.
- Taxable period beginning and ending dates if not using calendar year 2024.
- Sales/receipts and payroll totals, both everywhere and in New Hampshire.
- Beginning- and end-of-period property amounts, both everywhere and in New Hampshire, for inventory, buildings, furniture and fixtures, leasehold improvements, land, and other tangible assets.
- Annual rental rates for rented property.
Questions people ask
How do I calculate the sales/receipts factor?
Divide New Hampshire sales/receipts on line 1(b) by everywhere sales/receipts on line 1(a). Enter the result on line 1(c) as a decimal to 6 places. The form identifies this as your New Hampshire BPT apportionment.
How do I calculate the payroll factor?
Divide New Hampshire payroll on line 2(b) by everywhere payroll on line 2(a). Express the result as a decimal to 6 places on line 2(c).
How do I calculate the property factor?
Divide total New Hampshire property on line 3(b) by total everywhere property on line 3(a). Express the result as a decimal to 6 places on line 3(c).
How is rented property shown on the form?
The property factor section lists rented property at the annual rental rate multiplied by 8, for both everywhere property and New Hampshire property.