The New Hampshire Department of Revenue Administration (DRA) has issued further guidance regarding the tax amnesty established through the enactment of H.B. 2. The program will run from Dec. 1, 2025 through Feb.15, 2026 and includes all taxes administered by the DRA. 

As stated in Technical Information Release TIR 2025-006 “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.”

Amnesty will apply to any unpaid tax that was due on or before June 30, 2025. This includes the following taxes administered by the DRA:

• Business Enterprise Tax; 
• Business Profits Tax;
• Interest & Dividends Tax;
• Meals & Rooms Tax;
• Communications Services Tax;
• Electricity Consumption Tax;
• Real Estate Transfer Tax;
• Tobacco Tax;
• Smokeless Tobacco Tax;
• Utility Property Tax;
• Railroad Tax;
• Private Car Tax;
• Nursing Facility Quality Assessment; and 
• Medicaid Enhancement Tax. 

Civil penalties eligible to be waived include Failure to File Penalty, Failure to Pay Penalty, Underpayment of Estimated Tax Penalty, Payment Reversal Penalty, Substantial Understatement of Tax Penalty, False Statement Penalty, and the Administrative Penalty.

To take advantage of the program, taxpayers simply need to file any outstanding tax returns and pay all unpaid taxes and 50% of the applicable per annum interest. If the outstanding liability is related to an outstanding notice, taxpayers should simply pay the tax and 50% of the interest. The state has provided an interest calculator to aid taxpayers in computing the appropriate amount of interest owed. 

What does CohnReznick think? 

The state’s need for a revenue infusion offers an  opportunity for delinquent New Hampshire taxpayers. Penalties and interest accrue from the time tax was owed and can be a substantial liability if noncompliance is discovered. Further, the statute of limitation does not start if no return is filed. Now is the time to review any current or past New Hampshire tax exposures to take advantage of the short amnesty window provided.