There doesn't seem to be an exact answer for that on the New Hampshire (NH) page for the interest and dividends (I&D) tax. However the tax rate (3%), is the same overall no matter who claims the income. It doesn't change on either return no matter how you split the income unless you find that if you split it, file separately, and the income is then below the filing requirement. The instructions provide details for individuals and joint filers with no separate instructions for married filing separately.
Call the Department of Revenue Administration, Taxpayer Services at (603) 230-5920 for clarification.
This I&D tax is repealed after December 31st, 2024.
@sam436
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