New Hampshire Revised Statutes 21-J:46 – Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard
Current as of: 2023 | Check for updates
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I. The commissioner of revenue administration may extend the deadline for a member of the armed forces or national guard to file tax returns and make associated tax payments up to 180 days after return from service in a qualifying duty location, provided such person is filing as an individual, a sole proprietor, or as the member on behalf of a single member limited liability corporation.
II. For the purpose of this section, a “qualifying duty location” means:
(a) A hazardous duty area, as recognized by the Internal Revenue Service; or
(b) A combat zone, as designated by Presidential Executive Order.
III. This section shall apply only to tax returns and associated payments under RSA 77, RSA 77-A, and RSA 77-E.
III. This section shall apply only to tax returns and associated payments under N.H. Rev. Stat. Chapter 77-A and RSA 77-E.
II. For the purpose of this section, a “qualifying duty location” means:
Terms Used In New Hampshire Revised Statutes 21-J:46
- Armed forces: means the United States Army, Army Reserve, Navy, Naval Reserve, Marine Corps, Marine Corps Reserve, Air Force, Air Force Reserve, Space Force, Coast Guard, Coast Guard Reserve, Army National Guard, and the Air National Guard. See New Hampshire Revised Statutes 21:50
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
(a) A hazardous duty area, as recognized by the Internal Revenue Service; or
(b) A combat zone, as designated by Presidential Executive Order.
[Paragraph III effective until January 1, 2025; see also paragraph III set out below.]
III. This section shall apply only to tax returns and associated payments under RSA 77, RSA 77-A, and RSA 77-E.
[Paragraph III effective January 1, 2025; see also paragraph III set out above.]
III. This section shall apply only to tax returns and associated payments under N.H. Rev. Stat. Chapter 77-A and RSA 77-E.