CHAPTER Rev 2500 ELECTRONIC TRANSFERS AND FILING
Statutory
Authority RSA 21-J:13,X
PART Rev 2501
DEFINITIONS
Rev 2501.01
“Addenda record” means the tax information and electronic format
required by the department in an ACH credit transfer.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev
2501.02 “Automated clearing house (ACH)”
means a central distribution and settlement point for the electronic clearing
of money transfers between financial institutions where the clearing
house for electronic debit or credit entries operates pursuant to an agreement
with a member of the national automated clearing house association.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev
2501.03 "Automated clearing house
credit (ACH credit)” means the electronic transfer of funds
initiated by the taxpayer crediting the state’s designated bank account and
cleared through the ACH network by an entry debiting the taxpayer’s bank
account.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev
2501.04 “Automated clearing house debit
(ACH debit)” means the electronic transfer of funds initiated by the department
debiting the taxpayer’s account and cleared through the ACH network by an entry
crediting the state’s designated bank account.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev 2501.05 “Automated clearing house network (ACH
network)” means the electronic funds transfer system governed by the
national automated clearing house association.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev
2501.06 “Automated clearing house trace
number” means a unique number assigned
to an EFT transaction by the financial institution originating the transaction,
under the ACH method of payment.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05
(formerly Rev 2501.04); ss by #10484, eff 12-5-13
Rev
2501.07 “Cash concentration of disbursement plus addenda (CCD+addenda)”
means a standard national automated clearing house association data
format used to make ACH credit or debit transactions with a single
addenda record of payment data known as the TXP.
Source. #6639, eff 11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05
(formerly Rev 2501.05); ss by #10484, eff 12-5-13
Rev 2501.08 “Department” means the
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05
(formerly Rev 2501.06); ss by #10484, eff 12-5-13
Rev
2501.09 “Electronic funds transfer
(EFT)” means any transfer of funds, other than a transaction originated by
check, draft, or similar paper instrument, which is initiated through an
electronic terminal or computer to order, instruct, or authorize a financial
institution to debit or credit an account.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05
(formerly Rev 2501.07); ss by #10484, eff 12-5-13 (from Rev 2501.08); ss by
#12907, eff 10-23-19`
Rev 2501.10
“Holiday” means a recognized state holiday, in accordance with RSA 288:1
and RSA 288:2, or a holiday recognized by financial institutions, in accordance
with RSA 288:3.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05
(formerly Rev 2501.08); ss by #10484, eff 12-5-13 (from Rev 2501.09)
Rev 2501.11
“National automated clearing house association (NACHA)” means the
regulatory body for the ACH network.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05 ss by #10484, eff 12-5-13; ss by #10484, eff 12-5-13 (from Rev 2501.10)
Rev 2501.12
“Payment authorization information” means the taxpayer-provided
data required to complete an electronic debit payment transaction.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05
(formerly Rev 2501.09); ss by #10484, eff 12-5-13 (from Rev 2105.11)
Rev 2501.13
“Prenote test” means a banking industry safeguard where a zero-dollar transaction is sent
through the ACH network to verify the
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05 (formerly
Rev 2501.12); ss by #10484, eff 12-5-13 (from Rev 2501.12); ss by #10754, eff 1-1-15
Rev 2501.14 “Taxpayer”
means any person, entity or association who uses the department’s electronic
funds transfer system.
Source.
#6639, eff
11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13 (from Rev 2501.13)
Rev
2501.15 “Tax payment (TXP)” means the
banking convention record format for taxpayers to pay state taxes through the
ACH method.
Source.
#6639, eff
11-27-97, EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13 (from Rev 2501.14)
Rev 2501.16
“Taxpayer identification number” means:
(a) Social Security number;
(b) Federal employer identification number;
(c) Individual taxpayer identification number;
(d) Preparer tax identification number; or
(e) Department identification number.
Source. #8495, eff 11-30-05 (formerly Rev 2501.15); ss by #10484, eff 12-5-13
Rev 2501.17 Reserved
Source. #10484, eff 12-5-13 (from Rev 2501.15); rpld by #12907, eff 10-23-19
Rev 2501.18 “TXP format” means the banking convention
format for a filed transaction within a record of payment-related data used in ACH transactions.
Source. #10484, eff 12-5-13
(from Rev 2501.16)
PART Rev
2502 GENERAL PROVISIONS
Rev
2502.01 Mandatory Participation.
(a) Meals and rentals operators shall:
(1) Electronically
transfer funds by the ACH debit method to make tax payments when their meals and
rentals taxable revenue the prior calendar year is $25,000 or greater;
(2) Forfeit,
pursuant to RSA 78-A:8, V, any amounts retained pursuant to RSA 78-A:7, ill, to
the department to offset the costs of manual paper filings if they do not file electronically
and have over $25,000 in meals and rentals taxable revenue in the prior calendar
year; and
(3) If,
during the prior calendar year, a business had under $25,000 in meals and
rentals taxable revenue, have the forfeiture in (2) above automatically waived pursuant
to RSA 78-A:8, V.
(b) Nursing facility quality assessment taxpayers
shall electronically transfer
funds by the ACH
debit method to make
tax payments, as set forth in Rev 2504.04.
(c) Medicaid enhancement tax taxpayers shall electronically transfer funds by either the ACH debit method or
the ACH credit
method to make tax payments, as set forth in Rev 2503.0l(b) and Rev 2504.05.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13; amd by #12907, eff 10-23-19;
ss by #13126-B
Rev 2502.02 Reserved
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13; rpld by #12907, eff
10-23-19
Rev 2502.03 Initiating Transfers.
(a)
Taxpayers remitting tax payments through ACH credit or ACH debit shall contact
their financial institution and initiate the transfer to the
NH state treasurer so that the amount due is accessible and available to
the NH state treasurer in the State of New Hampshire’s bank account on or
before the due date of the tax.
(b)
If a tax due date falls on a Saturday, Sunday, or a holiday as defined
in RSA 288:1-3, the ACH deposit shall be made on or before the business day
that causes the exchange of funds to be entered and confirmed in the ACH
network on or before the due date of the tax.
(c) Taxpayers registered, as described in Rev 2503.03, by the department for
the ACH credit payment method shall:
(1)
Ensure that the financial institution originating the transaction has
the information necessary for a correct and timely completion of the
transaction; and
(2)
Provide the information necessary for the financial institution to complete
the NACHA CCD+ entry with the TXP format addendum record.
Source.
#8495, eff 11-30-05; ss by #10484, eff
12-5-13
Rev 2502.04 ACH Payment Transmission
Errors.
(a)
If a taxpayer makes an incorrect payment for a particular period, the
taxpayer shall, on the nearest business day on which the error was discovered:
(1)
Notify:
a. The
department by calling (603) 230-5920; and
b.
Their financial institution;
(2)
Follow up by written confirmation to the department as to the factual information regarding the error; and
(3) Make arrangements, except in the case of an overpayment, to
initiate payment for the correct amount of payment.
(b) If the error involves an overpayment, the overpayment
shall be applied against the liability for the next reporting period unless the
taxpayer requests a refund in writing.
Source. #8495,
eff 11-30-05; ss by #10484, eff 12-5-13
Rev 2502.05 Crediting Electronic
Payments. Electronic payments shall
be credited to the taxpayer’s account by the department in accordance with the
application of payments described in Rev 2903.05 and Rev 2903.07.
Source. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev 2502.06 Financial
Institution Service Fees. Any transfer
fees, service charges, discrepancies in exchange rate, or other fees charged by the taxpayer’s financial
institution for ACH credit or debit participation shall be the responsibility
of the taxpayer.
Source.
#8495, eff 11-30-05; ss by #10484, eff
12-5-13
Rev
2502.07 Record Retention. All EFT
records, whether paper or electronic, shall be retained pursuant to Rev
2906.12.
Source. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
PART Rev 2503 ACH CREDIT PARTICIPATION
Rev
2503.01 ACH Credit Participation
Options.
(a)
Any business enterprise and
business profits taxpayer with a tax liability below the statutory
thresholds for mandatory electronic fund transfers may:
(1) Withdraw from ACH credit participation;
(2) Voluntarily continue to participate in
the ACH credit participation; or
(3) Participate
in ACH debit payments, pursuant to Rev 2504.
(b)
Voluntary participants in the ACH credit payment shall comply with all
the requirements imposed upon mandatory electronic payment participants.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev
2503.02 Withdrawal From ACH Credit Participation.
(a)
A mandatory participant
shall submit a request in writing at least 60 days prior to the last non-ACH
credit payment due date, to the department, to withdraw from ACH credit participation
by including the following:
(1) Name;
(2)
Taxpayer identification number;
(3)
The effective date of the removal request;
(4)
The last due date for ACH credit payment;
(5) A
dated and signed statement certifying:
“I hereby certify that the tax liability for
the current year has fallen below the statutory threshold; and the level of tax
liability for the preceding taxable period was atypical and future tax liabilities
will fall below the statutory threshold.”; and
(6)
Any other information the participant believes is applicable to
withdrawal.
(b) A voluntary participant shall submit a
request in writing, at least 60 days prior to the last non-ACH credit payment
due date, to the department to withdraw from ACH credit
participation by including the following:
(1) Name;
(2) Taxpayer identification number;
(3)
The effective date of the removal request;
(4)
The last due date for ACH credit payment;
(5) A
dated and signed statement certifying:
“I hereby certify that the tax liability is
less than the statutory threshold and future tax liabilities will fall below
the statutory threshold.”; and
(6)
Any other information the participant believes is applicable to withdrawal.
(c) A withdrawal request shall be granted
by the department upon receipt of the request to withdraw provided:
(1)
The information required in (a) above or (b) above, has been submitted;
and
(2)
The taxpayer’s tax liability is below the statutory threshold for participation.
(d) A withdrawal request shall be denied by the
department due to not meeting the requirements listed in (b) above.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev 2503.03 Registration to Pay by
ACH Credit. Prior to remitting
payments, a taxpayer
shall register to pay taxes by ACH credit by:
(a) Completing and submitting to the department Form
DP-175, “Electronic Funds Transfer Automated Clearing
House Credit Program Guide”, as specified in Rev 2505.02, at least 30 days prior to the due date of its
first ACH credit payment; and
(b) Completing a prenote test
at least 10 calendar days prior to its first EFT payment.
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev 2503.04 Registration Information Changes. Whenever
registration information changes, a taxpayer shall:
(a) Provide written notice to the department by
completing and submitting Form DP-175, “Electronic Funds Transfer ACH
Credit Registration for Business Tax
Payments”, as specified in Rev 2505.02, at least 30 days prior of any change of
the information; and
(b) Complete a prenote test at least 10 calendar days prior to any change of the information.
Source. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13; ss by #10754, eff 1-1-15
Rev
2503.05 Remitting Payments. A taxpayer may remit payment by ACH
credit after completing the prenote test.
Source. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev 2503.06 Renewal of Electronic Payments. A taxpayer applying to resume ACH credit payments
after ceasing to remit ACH credit payments shall:
(a) Submit a new Form DP-175, “Electronic Funds Transfer
Automated Clearing House Credit Program Guide”, as specified in Rev 2505.02, at least 30
days prior to resuming any ACH credit payment; and
(b)
Complete a prenote test at least 10
calendar days prior to the first ACH credit payment.
Source. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev 2503.07 Penalties.
(a)
The ACH credit method of payment shall not change the current filing
requirements for tax returns.
(b)
Any payment
required by ACH credit not made by the due date shall be subject to:
(1) Penalties pursuant to RSA 21-J:31-33; and
(2) Interest pursuant to RSA 21-J:28.
(c)
Failure
to conform with any filing, data transmission, or payment with the ACH credit
method prescribed by the department shall result in:
(1) Penalties pursuant to RSA 21-J:31 - 33; and
(2) Interest pursuant to RSA 21-J:28.
(d)
In the event
of a malfunction of the ACH credit payment mechanism, no interest or penalties
shall be imposed provided the taxpayer verifies the ACH credit payment was
initiated in a timely manner by electronic written confirmation from the taxpayer’s financial institution that:
(1) The proper amount of tax payment was
transferred from the taxpayer’s account to the NH department of treasury’s
account; and
(2) The tax payment was timely made.
(e)
The taxpayer shall bear the burden of proof of proper tax payment.
(f) In addition to the
provisions for reasonable cause for failure to file pursuant to RSA
21-J:31 and failure to pay pursuant to RSA 21-J:33, for ACH credit purposes,
reasonable cause for late payment by ACH credit shall include, but not be
limited to:
(1) The inability to gain access to the ACH system
on the required date because of a system failure beyond the control of the
taxpayer; or
(2) Failure of the ACH network to properly apply
a payment.
Source. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13 (from Rev 2503.08)
PART Rev 2504
ACH DEBIT PAYMENTS
Rev 2504.01 Business
Tax. Business tax filers may remit
payments electronically through the ACH debit method by accessing the
department’s website at http://www.revenue.nh.gov, clicking on e-file,
selecting the business tax form, and following the instructions.
Source. #6639, eff 11-27-97, EXPIRED 11-27-05; ss by #10484, eff 12-5-13 (from Rev 2505.01)
Rev
2504.02 Interest and Dividends Tax.
Interest and dividend taxpayers may file
returns, payments, or both, electronically through the ACH debit method by accessing
the department’s website at http://www.revenue.nh.gov, clicking on e-file,
selecting the interest and dividends tax form, and following the
instructions.
Source. #10484, eff 12-5-13 (from Rev 2505.02)
Rev
2504.03 Reserved
Source. #10484, eff 12-5-13 (from Rev 2505.03); rpld by #12907, eff 10-23-19
Rev 2504.04 Reserved
Source. #10484, eff 12-5-13 (from Rev 2505.04); rpld by #12907, eff 10-23-19
Rev 2504.05 Reserved
Source. #10484, eff 12-5-13 rpld by #12907, eff 10-23-19
Rev
2504.06 Registry of Deeds. County registry of deeds may remit real
estate transfer taxes electronically through the ACH debit method by accessing
the department’s website at http://www.revenue.nh.gov and clicking on efile.
Source. #10484, eff 12-5-13
Rev
2504.07 Tax Preparers Remitting Tax
Payments for Clients.
(a) To remit tax payments for clients through the
ACH debit method, tax preparers shall:
(1) Complete
and file Form DP-149, “Web Import Registration for E-File New Hampshire Tax
Payments” with the department, in accordance with the requirements in Rev
2505.04; and
(2) After
notification from the department that their Form DP-149, “Web Import
Registration for E-File New Hampshire Tax Payments” has been processed, access
the department’s website at http://www.revenue.nh.gov and clicking on e-file,
selecting the appropriate tax form, and following the instructions.
(b)
Tax preparers who change their tax identification
number shall re-register with the department by completing Form DP-149, “Web Import
Registration for E-File New Hampshire Tax Payments” with the new tax identification
number and filing it with the department.
Source. #10484, eff 12-5-13
Rev
2504.08 Penalties.
(a) The ACH debit method of payment shall not change the current filing
requirements for tax returns.
(b) Any payment required by ACH debit not received
by the due date shall be subject to:
(1) Penalties pursuant to RSA 21-J:31-33; and
(2) Interest pursuant to RSA 21-J:28.
(c) Failure to conform with any filing, data
transmission, or payment with the ACH debit method prescribed by the department shall result in:
(1)
Penalties pursuant to RSA 21-J:31 - 33; and
(2)
Interest pursuant to RSA 21-J:28.
(d) The taxpayer shall bear the burden of proof
of proper tax payment.
(e) In addition to the provisions for reasonable
cause for failure to file pursuant to RSA 21-J:31 and failure to pay pursuant
to RSA 21-J:33, for ACH debit purposes, reasonable cause for late payment by
ACH debit shall include, but not be limited to, the failure of the ACH network
to properly apply a payment.
Source. #10484, eff 12-5-13
PART Rev 2505 FORMS
Rev 2505.01 Forms Availability.
(a) Forms shall be available by:
(1) Accessing the department’s website at http://www.revenue.nh.gov/forms;
(2) Calling (603)
230-5001; or
(3) By
writing to the department at:
New Hampshire Department of Revenue
Administration
Source. #6639, eff 11-27-97,
EXPIRED 11-27-05
New. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13 (formerly Rev 2506.01)
Rev 2505.02 Form
DP-175, Electronic Funds Transfer Automated Clearing House Credit
Program Guide.
(a) Taxpayers shall complete and file with the department, Form DP-175, “Electronic
Funds Transfer Automated Clearing House Credit Program Guide”, to register to
remit payments by ACH credit.
(b) Form DP-175, “Electronic Funds
Transfer Automated Clearing House Credit Program Guide” shall be filed at least 30 days prior to:
(1) The first EFT payment; or
(2) Any changes in the information.
Source. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev 2505.03 Reserved
Source. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13; rpld by #12907, eff
10-23-19
Rev
2505.04 Form DP-149, Web Import
Registration for E-File
(a) A tax preparer shall complete and file with the department Form DP-149, “Web
Import Registration for E-File New Hampshire Tax Payments” if:
(1) The tax preparer wishes to make payments for clients; or
(2) The tax preparer’s taxpayer identification number changed.
(b) Form DP-149, “Web Import Registration for
E-File New Hampshire Tax Payments” shall be filed 30 days prior to using e-file
Source. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13
Rev
2505.05 Reserved
Source. #8495, eff 11-30-05;
ss by #10484, eff 12-5-13; rpld by #12907, eff 10-23-19
APPENDIX
|
Rule |
|
|
|
|
|
Rev 2501.01 – 2501.18 |
RSA 21-J:3, XXI |
|
|
|
|
Rev 2502.01 |
RSA 78-A:8; RSA 21-J:3, XXI; RSA 84-A:5;
RSA 84-C:5 |
|
Rev 2502.01(c)-(e) |
RSA
78-A:2, II; RSA 78-A:8, V; RSA 84-A:5, I; RSA 84-A:9, I; RSA 84-C:5, I; RSA
84-C:9, I |
|
Rev 2502.03 |
RSA 21-J:3, XXI |
|
|
|
|
Rev 2502.04 |
RSA 21-J:3, XXI; RSA 21-J:28-a, I |
|
Rev 2502.05 – Rev 2502.07 |
RSA 21-J:3, XXI |
|
|
|
|
Rev 2503.01 – Rev 2503.06 |
RSA 21-J:3, XXI |
|
Rev 2503.07 |
RSA 21-J:13, X; RSA 21-J:31, 32, 33 &
28 |
|
|
|
|
Rev 2504.01 – Rev 2504.02 |
RSA 21-J: 3, XXI |
|
Rev 2504.06 |
RSA 21-J:13, X |
|
Rev 2504.07 |
RSA 21-J:3, XXI |
|
Rev 2504.08 |
RSA 21-J:13, X; RSA 21-J:31, 32, 33 &
28 |
|
Rev 2505.01, Rev 2505.02, Rev 2505.04 |
RSA 21-J:3, XXI |
|
|
|