A SMLLC is a limited liability company with only one member. A limited liability company is an organization no member of which is personally liable for the debts of the enterprise. An SMLLC can be a proprietorship, partnership, or corporation. For federal tax purposes, the true owner is responsible for reporting the activity of the SMLLC. For NH business tax purposes, the SMLLC must file its own return.
Can I file a NH Proprietorship Business Profits Tax return and report the total of the Profit or Loss from my business (federal Schedule C), and the Income or Loss from rental real estate (federal Schedule E), for which I formed an SMLLC?
No, two NH proprietorship returns are required, one for the business (federal schedule C), and one for the rental real estate under the name of the LLC, provided each meets the filing requirements.
Only if the SMLLC meets the filing requirements and a return is required, then you must apply for a Department Identification Number (DIN) under which to file.
Complete Form DP-200, application for Department Identification Number and submit it to the department.
It takes approximately 2 weeks.
You can obtain forms from the Forms page of this website, by visiting the Department or any state depository library, or requesting them from the Forms Line (603) 230-5001.
No, if you have not received the DIN, write "applied for" in the DIN box on the Form BT-SUMMARY. Our computer system does not automatically assign the DIN to your return, so when you receive your DIN, please notify us so we can update your return.
New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000 |
TDD Access Relay NH: 1-800-735-2964 |
fax: (603) 230-5945
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