New Hampshire Report of Change (ROC) Interest and Divideds

Report of Change (ROC) Interest and Divideds
DP-87 CORP Form
FORM

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION

DP-87 CORP

BUSINESS TAXES CORPORATION

705

REPORT OF CHANGE FOR IRS ADJUSTMENT ONLY

For the CALENDAR year

_____ or other taxable period beginning

FOR DRA USE ONLY

and ending
Mo

Day

Year

Mo

Day

Year

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This form is to be used to report any change to the New Hampshire Business Profits and/or Business Enterprise Tax returns for taxable periods ending on or
before December 31, 2020 caused by a final determination of an Internal Revenue Service Examination only. For adjustments made for taxable periods
ending after December 31, 2020, you must use the appropriate NH Business Tax return. Provide a copy of the IRS adjustment report. DO NOT USE THIS
FORM TO AMEND A RETURN.
STEP 1
Print
or Type

NAME OF CORPORATION

TAXPAYER IDENTIFICATION NUMBER

NUMBER & STREET ADDRESS
ADDRESS (Continued)
CITY/TOWN, STATE AND ZIP CODE+4

STEP 2
Figure
Your

1

Taxes

GROSS BUSINESS PROFITS
(a) Taxable Income (loss) before net operating loss deduction and special deductions or if bonus
depreciation is taken enter the amount from Line 5 of the Corporate Schedule R as originally filed or
previously adjusted. (If negative, show in parenthesis.) ...............................................................................1(a)
(b) Separate entity or passive loss limitation adjustments as originally filed or previously adjusted .............1(b)
(c) New Hampshire Gross Business Profits as originally filed or previously adjusted
[combine Lines 1(a) and 1(b)] .................................................................................................................. 1(c)

2

INTERNAL REVENUE SERVICE ADJUSTMENTS TO FEDERAL INCOME (From Page 2, Section 1, Line 1) .........2

3 GROSS BUSINESS PROFITS AS ADJUSTED BY IRS ADJUSTMENTS Line 1(c) adjusted by Line 2 ................... 3
4

ADDITIONS AND DEDUCTIONS (RSA 77-A:4)
(a) As originally filed or previously adjusted ...................................................................................................4(a)
(b) Adjustments to additions from Page 2, Section 2, Line 2 .........................................................................4(b)
(c) Adjustments to deductions from Page 2, Section 3, Line 3 ..................................................................... 4(c)
(d) Total adjusted additions and deductions [combine Line 4(a), 4(b) and 4(c)] ........................................... 4(d)

5 ADJUSTED GROSS BUSINESS PROFITS [Line 3 adjusted by Line 4(d)] .....................................................5
6 NH APPORTIONMENT PERCENTAGE from Form DP-80 expressed as a decimal to 6 places. If this
apportionment percentage is different from the percentage originally filed or previously adjusted, check here
and attach a revised DP-80 ......................................................................................................................6
7 NH TAXABLE BUSINESS PROFITS (Line 5 x Line 6. If negative enter zero) ................................................7
8

NH BUSINESS PROFITS TAX AS ADJUSTED BY IRS ADJUSTMENTS
(Line 7 x tax rate. See DP-87 instructions)

................................................... 8

STEP 3 9 Credits allowed under RSA 77-A:5 as originally filed or previously adjusted .....................................................9
Figure
Your 10 Subtotal (Line 8 minus Line 9) ..........................................................................................................................10
Amount 11 Business Enterprise Tax Credit as originally filed or previously adjusted ........................................................ 11
Due
12 Balance of Business Enterprise Tax due (Page 2, Section 4, Line F) [If Line F is NEGATIVE, ENTER ZERO.] ....... 12
13 NH Business Profits Tax Net of Statutory Credits as originally filed or previously adjusted ............................13
14 Balance of tax due ((Line 10 minus Line 11 plus Line 12 minus Line 13) ...................................................... 14
15 Interest due (see DP-87 instructions) ..............................................................................................................15

PAY THIS AMOUNT 
16 Balance due (Line 14 plus Line15) ..................................................................................................................16
17 Refund due (If Line 14 is negative, enter here)

.................................................17

POA: By checking this box and signing below, you authorize us to discuss this return with the preparer listed on this return.
Under penalties of perjury, I declare that I have examined this form and to the best of my belief it is true, correct and complete. (If prepared by
a person other than the taxpayer, this declaration is based on all information of which the preparer has knowledge.)

x

SIGNATURE (IN INK) OF TAXPAYER

DATE

x

SIGNATURE (IN INK) OF PREPARER OTHER THAN TAXPAYER

DATE

FOR DRA USE ONLY
PRINT SIGNATORY NAME & TITLE

NH DRA
MAIL TAXPAYER SERVICES
TO: PO BOX 3306
CONCORD, NH 03302-3306

PRINT PREPARER'S NAME & IDENTIFICATION NUMBER

PREPARER ADDRESS

CITY/TOWN, STATE AND ZIP CODE+4

DP-87 CORP
Rev 09/2021

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION

FORM

DP-87 CORP

BUSINESS TAXES CORPORATION

REPORT OF CHANGE FOR IRS ADJUSTMENT ONLY
Page 2
SECTION 1 IRS ADJUSTMENTS TO INCOME
If the number of adjustments exceed the lines provided, attach a schedule and summarize on Line E.
FEDERAL FORM

ADJUSTMENT
DESCRIPTION

AMOUNT ORIGINALLY
REPORTED

AMOUNT OF
CHANGE

BALANCE AFTER
CHANGE

AMOUNT OF
CHANGE

BALANCE AFTER
CHANGE

AMOUNT OF
CHANGE

BALANCE AFTER
CHANGE

A
B
C
D
E

Total from attached schedule

Line 1 Enter total of Lines A through E here and on Page 1, Line 2 ................................................................ 1
SECTION 2 IRS ADJUSTMENTS TO ADDITIONS
If the number of adjustments exceed the lines provided, attach a schedule and summarize on Line E.
NH RETURN LINE NUMBER

ADJUSTMENT
DESCRIPTION

AMOUNT ORIGINALLY
REPORTED

A
B
C
D
E
Line 2 Enter total of Lines A through E here and on Page 1, Line 4(b) ............................................................ 2
SECTION 3 IRS ADJUSTMENTS TO DEDUCTIONS
If the number of adjustments exceed the lines provided, attach a schedule and summarize on Line E.
NH RETURN LINE NUMBER

ADJUSTMENT
DESCRIPTION

AMOUNT ORIGINALLY
REPORTED

A
B
C
D
E
Line 3 Enter total of Lines A through E here and on Page 1, Line 4(c) ............................................................ 3
SECTION 4 IRS ADJUSTMENTS TO BUSINESS ENTERPRISE TAX
A

NH Taxable Enterprise Value Tax Base (TEVTB) as originally filed or previously adjusted (BET-PROP Line 4)

B

Internal Revenue Service adjustments to TEVTB (attach revised BET and/or BET-80)

C

NH TEVTB as adjusted by IRS Adjustments (Line A adjusted by Line B)

D

NH Business Enterprise Tax as adjusted by IRS Adjustments (Line C x tax rate, see DP-87 instructions)

E

NH Business Enterprise Tax as originally filed or previously adjusted

F

Balance of Business Enterprise Tax due (Enter amount on Page 1, Line 12. If NEGATIVE, ENTER ZERO on Line 12.)

DP-87 CORP
Rev 09/2021