Best to call NH Tax help line 603-230-5920. I have a similar situation. We are also residents of NH and sold rental property that is outside NH. I called the help line and spoke to the audit division. She referenced RSA 77-A:1 - Vll- that provides a definition for NH Business Activity. And explained that even though we are residents of NH, the business activity is outside NH and is not taxable in NH. Additionally it does not need to be reported to NH. She also said if you do file a return for NH that the apportionment schedule would show all business activity is outside the State and no tax would be payable to NH.. But best to call and provide your information to feel comfortable with your filing requirements.
