I am a resident of New Hampshire and the sole owner of an S corporation incorporated in Massachusetts. I am paid a salary and file a Massachusetts nonresident tax return on which I also report and pay tax on the profit earned by the corporation, which of course I also do on my federal return. I regularly take cash distributions from the previously-taxed retained earnings. Am I obligated to pay tax again in New Hampshire for those distributions, or are they perhaps non-taxable in New Hampshire under reason code 10?