NH has a Business Profits Tax which I have to pay some years, and not others, depending on the vagaries of when I have "constructive receipt" of office rental payments.
Among the forms to be filled out is the BT-Summary in which one checks off if one is subject to the BPT (and the BET -- but I never have to pay this). I never noted before that there was not a "who must file" section of the instructions; or that checking NO for both the BPT and BET resulted in a "don't bother to file this form" instruction.
So I called.
According to the nice young lady at the NH Dep't of Revenue Administration, the BT-Summary does NOT need to be filed if one is not liable for the BPT or BET. However, she recommended filing it anyway, so that the Dept would see that I felt I was not liable for the tax this year, and thereby have a "better" record.
In past years, when I've not been liable to file the BPT, I've not bothered to file the BT-Summary.
Does her recommendation makes sense? Or should I stick to the maxim of not filing unrequired forms?
--ron