Last Verified: January 31, 2026

Why is state compliance important for my IRA LLC?

To maintain the legal protections provided by your IRA LLC structure, you must keep the entity in "Good Standing" with the State of New Hampshire. This requires submitting an Annual Report and maintaining tax compliance with the Department of Revenue Administration (DRA). Failure to meet the April 1st deadline results in immediate late penalties and puts the entity at risk for administrative dissolution. A dissolved IRA LLC loses its liability protection and its right to transact business, which can freeze your plan’s bank accounts and jeopardize the tax-advantaged status of your retirement assets.

1. What are the annual filing requirements for a New Hampshire IRA LLC?

Primary Filing: Annual Report
Due Date: April 1st (Annually)
Due date for first year filing: April 1st of the year following the calendar year in which the IRA LLC was formed.
Earliest date you may file: January 1st of the current year.
State Filing Fee: $100.00
Late Penalty: $50.00 (Assessed automatically if filed after April 1st).
Portal: NH QuickStart

2. How do I pay state filing fees for my IRA LLC?

All state-level filing fees for your IRA LLC must be paid directly from the LLC's capital to avoid prohibited transaction violations.

• Online Filing: Use the IRA LLC’s business debit card for immediate processing.
• Mail Filing: If submitting by mail, use a physical check issued from the IRA LLC bank account.
• Prohibited Act Warning: Paying operating expenses such as state fees with personal funds is an "extension of credit" to your retirement plan and may result in a prohibited transaction.

3. Does my New Hampshire IRA LLC owe state taxes?

New Hampshire imposes business taxes based on specific income thresholds rather than a flat franchise tax. You must evaluate two separate taxes annually. Note that these taxes apply at the LLC entity level, and do not exempt an LLC that is owned by a federally tax exempt entity like an IRA.

Business Profits Tax (BPT):

• Threshold: You must file a BPT return if your IRA LLC has gross business income exceeding $109,000 from all activities (for taxable periods beginning on or after 1/1/2025).
• Rate: 7.5% on taxable business profits.

Business Enterprise Tax (BET):

• Threshold: You must file a BET return if your gross receipts exceed $298,000 OR your enterprise value tax base (compensation, interest, and dividends paid) exceeds $298,000.
• Rate: 0.55% on the enterprise value tax base.

Interest & Dividends (I&D) Tax Repeal:

• Effective January 1, 2025, the Interest & Dividends Tax has been fully repealed. You no longer need to file a separate tax return for investment income, though this income may still count toward BPT thresholds.

4. How do I check my IRA LLC status online?

You can verify the current standing of your entity at any time via the Secretary of State’s public database.

• Search Tool: New Hampshire Business Search
• What to look for: Enter your IRA LLC name or Business ID. The status should reflect "Good Standing".
• Address Updates: If your business address or registered agent changes, you must update this information immediately via NH QuickStart.

5. How do I restore my IRA LLC to "Good Standing"?

If your IRA LLC has been administratively dissolved, you must follow the formal reinstatement process.

• Step 1: File Missing Annual Reports: You must file all delinquent annual reports and pay the $100 filing fee plus the $50 late penalty for each missed year.
• Step 2: Obtain Tax Clearance (If Dissolved > 120 Days): If dissolution occurred more than 120 days ago, you must request a "Tax Compliance Certificate" (Form AU-22) from the Department of Revenue Administration. This requires a $30 fee and may take up to 60 days to process.
• Step 3: File Reinstatement Charter: Submit a "Reinstatement Charter" form to the Secretary of State. This form is not available online and must be mailed.
• Step 4: Pay Reinstatement Fees: The reinstatement filing fee is $135.00.

6. Who is responsible for tracking my IRA LLC's deadlines?

While the State of New Hampshire may send courtesy reminders, it is the sole responsibility of the IRA LLC manager to ensure all filings are submitted by the mandated deadlines.

• Automated Notices: State notices are frequently sent to the registered agent or the last known mailing address on file.
• Best Practice: Set a personal recurring calendar reminder for March 1st each year to verify your Annual Report status and review your gross income against the BPT/BET tax thresholds.

7. Who do I contact for New Hampshire support?

• Agency (Filings): New Hampshire Secretary of State, Corporation Division
  Phone: (603) 271-3246
  Address: 107 North Main Street, Concord, NH 03301-4989
• Agency (Taxes): New Hampshire Department of Revenue Administration
  Phone: (603) 230-5920 (Taxpayer Services)
  Address: Governor Hugh Gallen State Office Park, 109 Pleasant Street, Concord, NH 03301

Disclosure

This information is provided for educational purposes only and should not be interpreted as tax, legal, or investment advice. Readers are encouraged to consult a qualified professional who can offer guidance based on their personal situation. Because state regulations, fees, and official portals change frequently, we cannot guarantee the absolute currency or accuracy of this data; always verify active guidelines directly with the appropriate state agency. If you spot a broken link or an outdated filing requirement, please submit a correction request through our help center portal to help us keep this resource sharp.