N.H. Admin. Code § Rev 1203.02 - Additional Documents

(a) Each claimant shall include, with the completed Form DP-8, a copy of the following for all adult members of the household required to file a federal tax return for the corresponding tax period:

(1) Pages 1 and 2 of the federal income tax return(s);

(2) Federal telefile worksheet; or

(3) The federal tax return of a trust through which any adult member has beneficial interest or equitable title.

(b) Each claimant shall also include a copy of the final property tax bill of the homestead for the property tax year for which the claim is made.

(c) In instances where federal income tax returns are not required to be filed, the claimant and all adult members of the claimant's household may include with the completed Form DP-8 an affidavit in lieu of a tax return that includes:

(1) Each person's Social Security number; and

(2) An explanation why a federal income tax return was not required to be filed.

(d) In instances where a claimant holds equitable title or beneficial interest for life in the homestead, the claimant shall include with the completed Form DP-8 a copy of the document creating such interest.

(e) If the claimant seeks to file a late claim because he or she was prevented from timely filing the application due to accident, mistake or misfortune, the claimant shall include with the completed Form DP-8 a written explanation as to why the claim is postmarked after the filing deadline.

(f) If the claimant or any other adult member of the household requested an extension to file his or her federal income tax return, the claimant shall include with the completed Form DP-8 a copy of federal Form 4868.

(g) In instances where the homestead or any portion of the land or buildings taxed under RSA 79-A is rented or used for commercial or industrial purposes, the claimant shall include with the completed Form DP-8 the following documents, if applicable:

(1) A copy of federal Form 8829;

(2) A copy of the Schedule C filed with the federal Form 1040; and

(3) A copy of page 1 of the Schedule E filed with the federal Form 1040.

Notes

N.H. Admin. Code § Rev 1203.02

#7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03; ss by #9946, eff 6-23-11 (formerly Rev 1203.03 )

Amended by Volume XXXIX Number 50, Filed December 12, 2019, Proposed by #12923, Effective 11/26/2019, Expires 11/26/2029.