![]() ![]() Interest Rates Set For Calendar Year 2021Īllowable Average Value of Scholarships for 2020-2021 Education Tax Credit Program YearĬOVID-19 Pandemic Relief for Business Tax and Interest & Dividends TaxĮlectronic Cigarettes Taxable Under The RSA 78 Tobacco Tax Effective January 1, 2020 TIR 2020-006 Provides Taxpayers and Practitioners With Information About The Rate of the Business Profits Tax (“BPT”) and Business Enterprise Tax (“BET”)īusiness Enterprise Tax Filing Threshold Adjustment Updated New Hampshire Taxability of COVID-19 Financial Relief New Hampshire Taxation of Forgiven Paycheck Protection Program LoansĪllowable Average Value of Scholarships for 2021-2022 Education Tax Credit Updated TIR 2021-004, 2021 Legislative Session in Review Interest Rates Set For Calendar Year 2022 Tax Year 2021 – April Filing Deadline for Interest & Dividends and Business Tax Returns ![]() Interest Rates Set For Calendar Year 2023Īllowable Average Value of Scholarships for the 2022-2023 Education Tax Credit Program Year Updated TIR - Statutory Change to Property Tax Credits for Veterans - Readoption Required Interest Rates Set For Calendar Year 2024Īllowable Average Value of Scholarships for the 2023-2024 Education Tax Credit Program 2023 TIR Numberĭescription of Technical Information Release Please call the Department at (603) 230-5006 for TIRs from prior years.Īll documents have been saved in Portable Document Format. For the current status of any tax law, practitioners and taxpayers should consult the source documents (ie., Revised Statutes Annotated, Rules, Case Law, Session Laws, etc.) A TIR represents the position of the Department on the limited issues discussed therein based on current law and Department interpretation. ![]() For more information on cafeteria plans and health and dependent care FSAs, see EBIA’s Cafeteria Plans manual at Sections XIX (“Overview of Legal Requirements for Health FSAs”) and XXIII (“Overview of Legal Requirements for DCAPs”), and for more information on HSAs and HRAs (including QSEHRAs), see EBIA’s Consumer-Driven Health Care manual at Section II (“Consumer-Driven Health Care: The Short Course”).A Technical Information Release (TIR) is designed to provide immediate information of changes in tax laws administered by the New Hampshire Department of Revenue Administration and for the policy positions of the Department as a service to taxpayers and tax practitioners. For more information on the various fringe benefit changes covered in Publication 15-B, see EBIA’s Fringe Benefits manual at Sections IV (“Company Cars and Related Benefits”), XX.F (“Vanpooling”), and X (“Qualified Educational Assistance Programs”). The 2021 version of Publication 15-B also provides the 2021 dollar amounts for various benefit-related limits and definitions, including the monthly limits under qualified transportation plans the limit on health FSA salary reductions limits related to QSEHRAs (for the transportation, health FSA, and QSEHRA amounts, see our Checkpoint article) HSA-related limits and thresholds (see our Checkpoint article) and the standard mileage rate for valuing the personal use of employer-provided vehicles (see our Checkpoint article).ĮBIA Comment: While Publication 15-B addresses a wide array of fringe benefits, it does not provide complete coverage of the many benefits it summarizes. Student Loan Repayments. The publication reflects that, through 2025, student loan payments are permitted under an employer’s qualified educational assistance program (see our Checkpoint article).
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