Tax Amnesty

During the 2015 legislative session, New Hampshire established a tax amnesty program.

How does the tax amnesty program work?

From December 1, 2015 through February 15, 2016, taxpayers have a one-time opportunity to receive amnesty from all penalties and one-half interest on outstanding taxes by paying the tax due and one-half of the applicable per annum interest that has accrued since the tax was due.  Amnesty is available regardless of whether the DRA has assessed the tax due or the taxpayer has filed a return and even if the taxpayer has appealed or intends to appeal.

The tax amnesty period is the taxpayer’s last chance to receive the waiver of penalties and one-half interest when filing delinquent returns or paying outstanding tax due.  Returns and payments must be received by the DRA during the tax amnesty period of December 1, 2015 to February 15, 2016.  Beginning March 1, 2016, the DRA and any administrative tribunal or court with jurisdiction are statutorily prohibited from waiving, abating, reducing or remitting, for good cause or any other reason, any penalties assessed with respect to taxes administered by the DRA and due before December 1, 2015.  Please take note that this provision does not preclude a taxpayer from disputing the application of penalties, in accordance with the applicable statute, as part of a timely appeal.

This amnesty shall only apply to taxes due but unpaid on or before February 15, 2016.

Amnesty is available to any taxpayer who has a delinquent tax return or has not paid a tax which was due on or before February 15, 2016.  This applies to anyone with an outstanding tax notice as well, even those in the appeal process.

More information at http://revenue.nh.gov/amnesty/index.htm