After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for New Hampshire corporations.
New Hampshire corporations must keep the following items with their corporate records:
- The Articles of Incorporation and any amendments
- Minutes of director and shareholder meetings
- A list of names and addresses of current directors
- Most recent annual report
Corporate taxes and fees
The following are taxation requirements and ongoing fees for New Hampshire corporations:
- Annual report. New Hampshire requires corporations to file an annual report by April 1. The filing fee is $100.
- Taxes. For complete details on state taxes for New Hampshire corporations, visit Business Owner's Toolkit or the State of New Hampshire.
- Federal tax identification number (EIN). An EIN is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
- State tax identification number. New Hampshire does not require a state tax identification number.
Business licenses and/or permits are required for most businesses. The BizFilings Business License Application Package can help you stay on top of these requirements.
S corporation election
New Hampshire does not recognize the federal S corporation election and does not require a state-level S corporation election. You can still have an S corporation in New Hampshire. The S corporation will only be an S corporation for federal tax purposes and not for state tax purposes. For state purposes, the corporation will be treated as a regular C corporation.
Additional New Hampshire information
View the following additional resources BizFilings has for forming and maintaining companies in New Hampshire:
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