Incorporating in New Hampshire

Corporate Name Endings

* The name must contain the words “limited,” “corporation,” or “incorporated” or the abbreviation “Ltd.,” “Inc.” or “Corp.” The name must not be same or deceptively similar to the name of any corporation authorized to transact business in the state; any reserved or registered name; the fictitious name of a foreign corporation; any domestic or foreign limited partnership or other business entity. The name must not contain language implying that the corporation is organized for a purpose not permitted by the Act or its articles.

Articles of Incorporation Requirements

Director Information

  • Minimum Number – One or more.
  • Residence Requirements. – No provision.
  • Age Requirements – None.
  • Directors are not required to be listed in the articles of incorporation.

Officer Information

  • The officers are not required to be listed in the articles of incorporation.

Stock Information

  • An increase in shares or par value does not effect initial fees.

Yearly Requirements

Annual Statements

  • Returns must be filed by April 1 with the Secretary of State. Filing fee of $100 must accompany return. Annual report forms are mailed directly by the Secretary of State.

Income Tax Rate

  • 8% of taxable business profits.

Business Enterprise Tax

  • The tax is imposed at the rate of .25% of the taxable enterprise value tax base of every business enterprise. The taxable enterprise value tax base means the enterprise value tax base adjusted by special adjustments and further adjusted by the method of apportionment. Enterprise value tax base means the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business enterprise.

For more information on taxes, visit www.state.nh.us/revenue/

John Gordon admin

 

C-Corporation

  • Shareholders have limited liability protection
  • May be listed and traded as a publiccorporation on the stock market or “over the counter”
  • Has a separate and independent tax status from its owners

S Corporation

  • Profits are not subject to “double taxation”
  • Corporate losses may be “passed through” to share holders
  • Shareholders are afforded the same protection as C Corp.

LLC formation

  • Contains characteristics of both corporation and partnership
  • Shareholders may take advantage of “Pass-Through” taxation
  • Limited liability for share holders

Not for profit corp

  • Eligible for tax-exempt status
  • Limited Liability protection
  • Qualify for public and private gains