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Manchester New Hampshire online Form Instructions 1120: What You Should Know

PARTICIPATING GROUP Line 1. Business Type, Corporation, Partnership, or S Corp. Line 2. Effective Rate to be paid for tax year. Line 3. Number of Tax Years to File. Line 4. Subtract Line 1 Business Type from Line 2 effective rate. Line 5. Apply the average Tax Year Rate (MTR) in the tables below.  (a) For line 6, only pay the full 10 percent Line 6. Calculate MTR Line 7. (b) Subtract line 4.7 from line 8.2. Line 8. Apply MTR If line 9 is 0. Line 9. Calculate MTR (d) Apply line 5.1 to line 1 and line 6 to line 8.2 Line 10. Calculate MTR Line 11. Total amount of tax paid. (a) For line 12, only pay the amount in Line 12. Calculate MTR (b) Use line 1 or line 6 if (i) the amount on line 14 is 6.7 or Line 12. Calculate MTR (ii) a joint return is filed for all persons, Line 12. Calculate MTR Calculate line 13.0 if a tax year begins on or after February 1, 2017,  Line 13. Calculate MTR (d) For line 14, only pay the amount on line 22 for (i) a partnership or S corporation whose tax year begins on or after Line 14. Calculate MTR (ii) a corporation, if the corporation's tax year begins on or Line 14. Calculate MTR (iii) a partnership or S corporation, if the partnership's Line 14. Calculate MTR For more information on this filing requirement, see IRS. New Hampshire has a zero liability business income tax, which means that you pay no income tax on your business income. New Hampshire tax law does, however, provide an alternative minimum tax for certain taxpayers, and this minimum tax effectively reduces your tax refund or credit for any business income.

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