The rules
| Income tax | No individual income tax, so no state 1099 filing and no state withholding on payments to residents. |
- New Hampshire's interest-and-dividends tax was repealed for 2025 and later.
Questions people ask about New Hampshire
Do I have to file 1099s with New Hampshire?
No. New Hampshire has no individual income tax, so there is no state copy of Form 1099-NEC, MISC, INT, DIV or R for payees there.
Does New Hampshire withhold state tax on payments to contractors?
No. With no individual income tax there is no state withholding on nonemployee compensation, and no state backup withholding. Federal backup withholding at 24% still applies to a payee with a missing or incorrect TIN.
Do the federal rules still apply to New Hampshire payees?
Yes, in full: W-9 collection, IRS TIN matching, CP2100 B-Notices, backup withholding and the IRC 6721 penalties are federal and do not depend on the payee’s state.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in New Hampshire who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.