State program
New Hampshire Research and Development Tax Credit
A capped credit applied against the state's business profits and business enterprise taxes.
- Offset only
- Pre-approval required
Last reviewed October 2026
Program overview
New Hampshire awards its research credit on qualified manufacturing research and development wages, subject to both a per-business annual cap and an aggregate statewide cap. Applications are due by the end of June for expenses in the prior fiscal year, and if total requests exceed the statewide allocation the awards are prorated. The credit is first applied against the business enterprise tax, with any remainder applied against the business profits tax.
Eligibility
Business organisations with qualified manufacturing research and development expenditures in New Hampshire, filing an application by the annual June deadline.
Benefits
Non-refundable credit applied against business enterprise tax first, then business profits tax.
Caps, deadlines and forms
Caps and limits
- New Hampshire awards its research credit on qualified manufacturing research and development wages, subject to both a per-business annual cap and an aggregate statewide cap.
- Applications are due by the end of June for expenses in the prior fiscal year, and if total requests exceed the statewide allocation the awards are prorated.
Deadlines
- Applications are due by the end of June for expenses in the prior fiscal year, and if total requests exceed the statewide allocation the awards are prorated.
- Business organisations with qualified manufacturing research and development expenditures in New Hampshire, filing an application by the annual June deadline.
Forms
Filing forms are listed by the revenue authority: official source (opens in a new tab).
New Hampshire IDR questions
What an examiner is likely to ask about this credit. S1–S7 apply to every state claim; the rest come from this program's own rules.
- S1Confirm the research was physically performed within New Hampshire.
- S2Provide the New Hampshire qualified research expense calculation and base amount.
- S3Reconcile New Hampshire expenses to the federal Form 6765.
- S4Show how wages and supplies were apportioned between New Hampshire and other locations.
- S5Provide the New Hampshire return and credit schedule for each year claimed.
- S6Show the carryforward schedule for unused New Hampshire credits.
- S7Confirm the entity claiming the credit is the entity subject to New Hampshire tax.
- NH-1Provide the pre-approval, certification or application filed for the New Hampshire credit, with its filing date.
Draft questions for illustration, reviewed by a specialist before any engagement.
Common weak spots
- Expenses for research performed outside New Hampshire included in the New Hampshire claim.
- Missing or late pre-approval: the application or certification was not in place when required.
- Caps and proration not modelled, so the expected benefit is overstated.
- Base amount computed from incomplete historical records.
See how your claim holds up
The mock audit drafts these questions for your own claim and scores the evidence behind each answer.
Run a mock audit for New HampshireInformation on this page is general in nature, not tax advice. Program details change frequently; always confirm current rules with the relevant revenue authority or engage a specialist before acting. Last reviewed October 2026.
Find out what your research actually qualifies for
A scoping conversation takes thirty minutes and costs nothing. You leave with a view on eligibility, likely credit range and the documentation you would need.
Free R&D mock audit: completely free. Book a call or email hello@creditarmor.ai for a login.