December 1, 2025
IT’S HERE – NH TAX AMNESTY PROGRAM OFFERS A SHORT WINDOW FOR PENALTY AND INTEREST RELIEF
The New Hampshire Department of Revenue Administration (“NH DRA”) has issued Technical Information Release 2025-006, formally announcing procedures for the 2025–2026 Tax Amnesty Program.
The amnesty window runs from December 1, 2025 through February 15, 2026.
As we noted in our July 22, 2025 NH Tax Amnesty Alert, this limited program allows taxpayers to resolve eligible New Hampshire tax liabilities at a significant discount. For this short period only, all penalties are waived and 50% of accrued interest is forgiven, provided all outstanding taxes and half of the interest are paid in full during the amnesty window.
What To Know:
- The amnesty applies to all taxes administered by the NH DRA that were due on or before June 30, 2025.
- Amnesty is available regardless of assessment or appeal status. Participating does not forfeit appeal rights.
- No special application form is required, rather all taxpayers must only file any missing returns and pay the tax due plus 50% of interest that was due.
- Previously paid penalties and interest will not be refunded.
- After February 15, 2026, the NH DRA may consider failure to participate when evaluating abatement requests.
Don’t let your clients miss this opportunity to settle their NH tax debts at a reduced cost. Contact our tax team at Devine Millimet today to learn how you can take advantage of the Tax Amnesty Program, save money, avoid penalties, and ensure compliance before the window closes.
