2023 Turbotax filing instructions for New Hampshire form DP-10 may be incorrect

For the 2023 tax year, interest & dividends were $2737. The tax threshold is $2400, which means that $237 is taxable. With the tax rate at 4%, tax due is $0.95. Turbotax says that since no tax is owed, form DP-10 does not need to be filed.

On the other hand, the DP-10 instructions on the New Hampshire government website states: "If the net
balance due is less than $1.00, do not pay but still file the return."

I'd say that is a bug.

Oops. There is a penalty of at least $10 for not filing the DP-10, which is required with I&D > $2400.

So why does Turbotax report that the DP-10 does not need to be filed when the state of New Hampshire appears to think differently?

I'm using the desktop version, downloaded on 2/20/24.