New Hampshire LLC annual report & franchise tax deadlines 2026-2027
Every recurring New Hampshire filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Apr 1 each year (starting the year after registration) |
| State fee | $100 |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Apr 1 each year (starting the year after registration) |
| State fee | $100 |
| How often | annual |
Franchise & entity-level taxes
| Business Profits Tax / Business Enterprise Tax llc, corp, s corp, partnership | 15th day of the 4th month (Apr 15) for calendar-year corporations; filing thresholds apply BPT on profits; BET on enterprise value base (thresholds apply) General pattern — verify |
|---|
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (NH-1120 BPT) |
| Partnership / S corp return | Apr 15 (NH-1065) — verify |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
| Note | No broad personal income tax; BPT/BET apply to business organizations above thresholds. |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
No general sales tax. Meals & Rooms (Rentals) Tax returns are due the 15th of the following month.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in New Hampshire
No active IRS disaster postponements for New Hampshire as of Oct 21, 2026. See all deadline changes.
Your New Hampshire calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
Partner placements — placeholders, not yet live. Disclosed as sponsored when active.
Partner link (placeholder)
Partner link (placeholder)
Partner link (placeholder)
New Hampshire deadline FAQ
When is the New Hampshire LLC annual report due?
Jan 1 to Apr 1 each year (starting the year after registration).
How much does the New Hampshire LLC annual report cost?
State fee: $100.
When is the New Hampshire corporation annual report due?
Jan 1 to Apr 1 each year (starting the year after registration). Fee: $100. S corporations file the same report as other corporations.
Does New Hampshire have a franchise tax or annual LLC tax?
Yes — Business Profits Tax / Business Enterprise Tax: 15th day of the 4th month (Apr 15) for calendar-year corporations; filing thresholds apply (BPT on profits; BET on enterprise value base (thresholds apply)).
When are New Hampshire business income tax returns due?
C corporations: Apr 15 (NH-1120 BPT). Pass-through entities (partnerships, S corps): Apr 15 (NH-1065) — verify. No broad personal income tax; BPT/BET apply to business organizations above thresholds. These are general calendar-year patterns — confirm with the state revenue department.
How often do I file New Hampshire sales tax?
No general sales tax. Meals & Rooms (Rentals) Tax returns are due the 15th of the following month.
What happens if I miss a New Hampshire deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.sos.nh.gov/corporations-0/business-faqs
- https://www.revenue.nh.gov
- https://quickstart.sos.nh.gov/online/Account/LandingPage
- https://www.sos.nh.gov/corporations-0/forms-and-fees/limited-liability-companies
- https://www.sos.nh.gov/corporations-0/forms-and-fees/domestic-and-foreign-corporation
- https://www.sos.nh.gov/corporations-0/forms-and-fees/nonprofit-corporations-and-associations
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
Get deadline alerts for your state
One short email a week: what's due in the next 30 days, plus any IRS or state deadline changes. Free, unsubscribe anytime.