| NEW HAMPSHIRE |
| Name |
Must contain words Corporation, Incorporated, Inc., Corp., Limited Liability Company, Limited, L.L.C. or Ltd. |
| Information about Directors and Officers |
Company must have at least one Director who can hold all officers position. No requirements for age or residence. It is not required to list Directors or Officers in the Articles of Incorporation. |
| Requirements for address |
Home or Office address can be considered as company address. P.O. Box is not admissible. |
| Registered Agent |
Registered Agent is required if you do not live or have an office in New Hampshire. Otherwise, you can be your Own Registered Agent. |
| Shares/Stock information |
Number of shares at a no par value is at your discretion. Initial filing fees do not change with an increase in shares or par value. |
| Annual statement |
Annual Statement must be filed by April 1 with the Secretary of State. The filing fee is $100. |
| State fees |
$85 filing fee. |
| Income tax rate |
8% of taxable business income. |
| Franchise tax |
The tax is imposed at the rate of .75% 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. This tax is imposed only on Corporations with gross receipts exceeding certain thresholds. |
| S Corporations |
Status is not recognized by the State of New Hampshire. |
| License requirements |
Most businesses must obtain a license and pay a fee if operating in the State. Check with the State to make sure your business is complying with the license requirements for your particular profession. |
| Corporate records |
Minutes of meetings of shareholders and directors meetings; a copy of Articles of Incorporation and Bylaws; the names and addresses of directors, and most recent annual report must be kept with the Corporation's records. |
