N.H. Admin. Code § Rev 903.08

Current through Register No. 50, December 12, 2024

Section Rev 903.08 - Liability for Part-Year Residency

(a) Part-year residents shall be liable for the tax upon that portion of income earned when they were a resident of New Hampshire.

(b) The taxableportion of such income in (a) above which shall be:

(1) Determined by multiplying the annual taxable income received by a fraction:

a. The numerator of which shall be the number of days during which the person was a resident of New Hampshire; and

b. The denominator of which shall be 365 days of the year; or

(2) Determined by providing convincing evidence such as:

a. A document indicating the date of record for a dividend received;

b. A dated check stub or remittance advice when the income was actually received by the resident; or

c. A copy of a bank statement or passbook showing the date the amount was posted.

N.H. Admin. Code § Rev 903.08

#6321, eff 8-22-96; ss by #8137, eff 8-10-04; renumbered by #9658 (from Rev 903.08); renumbered by #9843 (from Rev 903.09) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12