New Hampshire Back Taxes Relief Guide

The New Hampshire Department of Revenue (DOR) is responsible for the collection of NH taxes and the enforcement of their tax laws. Any tax problems that involve New Hampshire taxes must be resolved directly with the New Hampshire DOR. Since New Hampshire has limited personal income taxes they take the collection of other taxes very seriously.

Like the IRS, the state of New Hampshire offers solutions to various problems that taxpayers may have. Below are some of the common methods that can be used to resolve tax problems with the New Hampshire DOR as well as common collection tactics used by them.

NH DOR Collection Techniques

Below are some of the methods the NH DOR uses if a taxpayer fails to pay taxes, penalties or interest when they are due.

• Tax Liens: A lien may be placed on real estate, personal property, bank accounts and many other personal assets to stake their claim in the liabilities owed to them.
• Seizure of property: They may seize property that you own to satisfy your outstanding tax liability.
• Revoke or suspend business licenses that were issued by the state.
• Court action: The Attorney General may take further court action to ensure payment of the tax liability.

Waiving Tax Penalties Through Abatement

The NH DOR will remove penalties and possibly interest if you relied upon advice from them (which is proved to be erroneous) that have caused you to incur penalties. Requests for abatement must be made in writing or in person.

In order to file for abatement you must contact the NH Department of Revenue Administration at the contact information listed below and they will connect you with the appropriate person to talk to depending upon the type of taxes you owe.

Appealing a Tax Assessment or Denied Refund

If your claim for a refund was denied or you don’t agree with the DOR assessment of taxes, penalties, and interest, you have the right to appeal. In order to appeal you must file your petition for appeal within 60 days of the notice of assessment or denial of the claim of refund. To do so, your appeal must be in writing and signed by you or the person you authorized as power of attorney. When writing you must contain the following information:

• Your Name or Business Name
• Social Security number, federal employer ID number, Department ID number or Department license number where applicable
• Name and address of your representative, if any
• A statement of the facts and issues involved
• Tax year
• The action you wish the department to take
• Identification of any statutes, rules, orders, cases, or other authority that entitles you to have the Department act as requested
• A copy of the notice of assessment

Mail to the following Address:

NH Dept. of Revenue Administration
Hearings Bureau
109 Pleasant Street
PO Box 1467
Concord, NH 03302-1467

Claiming a Refund of New Hampshire Taxes

If you believe that you have overpaid your NH taxes and you haven’t been sent a refund, you may need to request a refund by filing an amended NH tax return or make a written request for the refund.

A request for a refund must be filed no more than 3 years from the original due date of the tax or 2 years from the date that the tax was paid.

NH DOR Tax Audit

Each year a portion of tax returns filed with the New Hampshire Department of Revenue are selected for further examination. Some returns are selected randomly and others are selected because of the high likelihood of not being accurate. An audit does not always mean that you will owe more taxes or you have done something wrong. NH claims that many of their audits are closed with no change to the tax return filed, some show taxes were overpaid, and others do owe more money.

The audit can be done by mail correspondence, review at the DOR office, at place of business, residence, or your representative’s place of business. If the DOR finds that additional tax, penalties and interest are due after the audit, an assessment will be sent in the form of notice.

Our Simple Tax Relief Process