New Hampshire Corporation Requirements

Each state has different requirements for forming a corporation. Whether you are starting a business or incorporating a business already in existence, you’ll want to understand state requirements for New Hampshire incorporation.

Cost to incorporate in New Hampshire

At BizFilings, we clearly outline our fees and the state fees to form a New Hampshire corporation. View our pricing to incorporate as a C corporation or S corporation to plainly see:

• BizFilings’ package prices. BizFilings offers three incorporation service packages from which you can choose.
• State fee for standard turn-around. Our pricing clearly shows the state fee to incorporate in New Hampshire with standard turn-around.
• Expedited turn-around. You will see the BizFilings and state fee, if any, for expedited turn-around.
• Certified copy. Our pricing also clearly displays the BizFilings and state fee, if any, for issuing a Certified Copy of the Articles of Incorporation.

Corporate Name

The name must contain the word "Corporation," "Incorporated" or "Limited," or the abbreviation "Inc.," or "Corp." or "Ltd." The name must not be the same as or deceptively similar to the name of any corporation authorized to transact business in the state, any reserved or registered name, the fictitious name of a foreign corporation, domestic or foreign limited partnership, or any other business entity. The name must not contain language implying the corporation is organized for a purpose not permitted by the Act or its Articles of Incorporation.

Director information

The following are New Hampshire’s requirements for directors of corporations:

• Minimum number. Corporations must have one or more directors.
• Residence requirements. New Hampshire does not have a provision specifying where directors must reside.
• Age requirements. New Hampshire does not have age requirements.
• Inclusion in the Articles of Incorporation. Director names and addresses are not required to be listed in the Articles of Incorporation.

Requirements for the Articles of Incorporation

The document required to form a corporation in New Hampshire is called the Articles of Incorporation. The information required in the formation document varies by state. New Hampshire's requirements include:

• Officers. Officer names and addresses are not required to be listed in the Articles of Incorporation.
• Stock. Authorized shares and par value must be listed in the Articles of Incorporation. An increase in the number of shares or par value does not affect initial filing fees.
• Registered agent. Corporations must list the name and address of a registered agent with a physical address (no post office boxes) in New Hampshire. The registered agent must be available during normal business hours to accept important legal and tax documents for the business.

Professional services businesses

New Hampshire allows professionals, such as accountants, attorneys and physicians, to form a professional corporation (PC).

After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for New Hampshire corporations.

Corporate records

New Hampshire corporations must keep the following items with their corporate records:

• The Articles of Incorporation and any amendments
• Bylaws
• Minutes of director and shareholder meetings
• A list of names and addresses of current directors
• Most recent annual report

Corporate taxes and fees

The following are taxation requirements and ongoing fees for New Hampshire corporations:

• Annual report. New Hampshire requires corporations to file an annual report by April 1. The filing fee is $100.
• Taxes. For complete details on state taxes for New Hampshire corporations, visit Business Owner's Toolkit or the State of New Hampshire .
• Federal tax identification number (EIN). An EIN is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
• State tax identification number. New Hampshire does not require a state tax identification number.

Business licenses

Business licenses and/or permits are required for most businesses. The BizFilings Business License Application Package can help you stay on top of these requirements.

S corporation election

New Hampshire does not recognize the federal S corporation election and does not require a state-level S corporation election. You can still have an S corporation in New Hampshire. The S corporation will only be an S corporation for federal tax purposes and not for state tax purposes. For state purposes, the corporation will be treated as a regular C corporation.

Additional New Hampshire information

View the following additional resources BizFilings has for forming and maintaining companies in New Hampshire:

• New Hampshire LLC Formation