DP-80: Business Profits Tax Apportionment Schedule (2025)
New Hampshire · New Hampshire DRA · Used for tax years 2025
New Hampshire Form DP-80 is the 2025 Business Profits Tax Apportionment Schedule. It reports sales and receipts, payroll, and property amounts everywhere and in New Hampshire, and uses the sales/receipts factor to calculate New Hampshire Business Profits Tax apportionment.
What you'll need
The form asks for the following information, but does not list documents to attach:
- Business organization name and taxpayer identification number.
- Calendar year 2025, or the beginning and ending dates of another taxable period.
- Sales/receipts and payroll amounts for everywhere and for New Hampshire.
- Beginning- and end-of-period property amounts for everywhere and for New Hampshire, including inventory, buildings, furniture and fixtures, leasehold improvements, land, and other tangible assets.
- Annual rental amounts 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). Express the result as a decimal to six places on line 1(c). The form identifies this result 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 six 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 six places on line 3(c).
How is rented property entered in the property calculation?
The form specifies the annual rental rate multiplied by eight for rented property, for both everywhere and New Hampshire.