Unfiled New Hampshire Tax Returns (2010–2024): File Now and Avoid New Hampshire Department of Revenue Administration Penalties

Many taxpayers in New Hampshire face the challenge of unfiled tax returns. This often happens because the state’s tax system has historically differed from most others, leading to confusion about who must file and when. While there is no traditional income tax on wages, residents are still required to report certain types of income, and missing those deadlines can create lasting problems.

Unfiled New Hampshire tax returns can quickly become more than just a forgotten task. The Department of Revenue Administration considers these matters seriously, and leaving them unresolved can lead to mounting penalties, interest charges, and other enforcement actions. For individuals, businesses, estates, and fiduciaries, the longer a return remains unfiled, the more complicated the situation becomes.

Even though the state’s Interest and Dividends Tax was repealed effective January 1, 2025, past obligations have not disappeared. If you had taxable interest or dividends during any tax year between 2010 and 2024, you may still be required to submit those returns and pay what you owe. Addressing these issues sooner rather than later can save money, reduce stress, and protect your financial stability.

Why the New Hampshire Department of Revenue Administration Cares

The New Hampshire Department of Revenue Administration is directly responsible for enforcing compliance with state taxes. When taxpayers fail to submit required returns, it affects their financial situation and impacts the state’s ability to collect revenue that funds essential services. Even though the interest and dividends tax was repealed, the department continues to review prior tax years to ensure that obligations are met and outstanding balances are resolved.

Reasons the Department Pays Attention

• Legal duty: Filing a tax return is a requirement under state tax laws, and ignoring it can lead to penalties.
  
  
• Revenue protection: Unfiled returns may result in the state losing funds needed for schools, roads, and public programs.
  
  
• Fairness to residents: Ensuring all taxpayers file guarantees no one gets an unfair advantage.
  
  
• Compliance monitoring: A pattern of unfiled returns may indicate other issues the department must address.

Consequences of Unfiled New Hampshire Tax Returns

Leaving unfiled New Hampshire tax returns unresolved can create serious financial and legal problems. The Department of Revenue Administration has broad authority to enforce compliance, and the longer a return remains missing, the more costly the outcome becomes for taxpayers. Penalties, interest, and substitute filings can quickly increase the balance due, and in some cases, property or wages may be at risk.

Key Consequences You May Face

• Penalties and interest: Late returns can trigger monthly charges, with penalties of up to 25% of the unpaid tax and ongoing interest on the balance.
  
  
• Substitute returns: If you fail to file, the department may prepare a return on your behalf, often without exemptions or deductions, which results in higher amounts owed.
  
  
• Liens and property seizures: The department can place liens on real estate, vehicles, and inventory, and it may seize and sell property to collect payment.
  
  
• Wage garnishment and bank levies: New Hampshire can garnish wages and levy bank accounts even if you no longer live in the state.
  
  
• License suspensions: Certain state-issued licenses, permits, or registrations can be suspended or revoked if tax obligations remain unpaid.

Step-by-Step Relief Process

Resolving unfiled New Hampshire tax returns is possible when you take the proper steps. Acting quickly helps limit penalties, ensures accurate filings, and shows good faith to the Department of Revenue Administration. Whether you are an individual, an estate representative, or managing an LLC, following a structured approach can make the process more manageable.

How to Start the Resolution Process

• Gather federal and state records: Request federal transcripts from IRS.gov or by mail using Form 4506-T, and obtain New Hampshire account records from the Department of Revenue Administration through Granite Tax Connect or by contacting their office directly.
  
  
• Organize financial documents: Collect bank statements, dividend reports, investment statements, and any forms you previously received for each tax year.
  
  
• Complete missing returns: File Form DP-10 for every unfiled year between 2010 and 2024, including all required interest, dividends, and applicable exemptions.
  
  
• Apply for payment relief: Request an installment agreement or penalty consideration if you cannot pay the full balance. These options are subject to department approval and may require security.
  
  
• Maintain compliance going forward: Set reminders, keep thorough records, and file all future returns on time to avoid repeating the same issue.

Frequently Asked Questions

How many years back will I need to file?

The Department of Revenue Administration can request filings for any tax year in which a return was not submitted. Unlike federal income tax, unfiled New Hampshire tax returns have no statute of limitations. That means the obligation continues until the return is filed, and the balance is determined and paid in full.

What if I moved out of New Hampshire?

Moving out of state does not remove your responsibility to file for years when you were a resident and subject to the dividends tax. The department may still pursue payment; in some cases, collection efforts extend across state lines. Reviewing your records and filing outstanding returns, regardless of your current location, is important.

Can New Hampshire garnish wages like the IRS?

Yes, the Department of Revenue Administration can garnish wages, levy bank accounts, and place liens on property. These actions can continue until the full balance is paid or an arrangement is made. Even if you now live outside New Hampshire, collection efforts may still be pursued under state tax laws.

Does repealing the dividends tax mean I no longer need to file?

No, the repeal of the Interest and Dividends Tax, effective January 1, 2025, only applies to future years. You must still file and pay if you had taxable interest or dividends in any tax year from 2010 through 2024. Old obligations remain active until returns are correctly submitted and processed.

What if I never received notices from the department?

Not receiving mail or notices does not eliminate your obligation to file. The New Hampshire Department of Revenue Administration must only send information to your last known address. If your address changed or you overlooked correspondence, the duty to submit returns and pay state taxes continues until all obligations are satisfied.