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Selecting the New Hampshire Corporation or LLC Name

When you begin selection of a name for your New Hampshire corporation, it you should remember that the name will be unique and will identify you as a separate entity transacting business in the state. The name of a corporation must end with “Incorporated,” “Corporation,” “Corp” or “Inc.”. When you develop a name for a limited liability company, it should be remembered that it must end with “Limited Liability Company” or “LLC”.

Please note that the name will be identifying your corporation or LLC as a unique entity, the name will not be accepted if it is likely to mislead the public or if it too closely resembles the name of another corporation or LLC formed in New Hampshire.

Guidelines require that you do not use any type of punctuation such as dashes, colons, periods or commas in name selection. It may be advantageous to try to name your corporation or LLC so that it identifies with the goods or services you provide, but this is not a requirement.

Selecting a Board of Directors

A New Hampshire corporation can have several members serve as director but is only required to have one. Since the board is responsible for managing the corporation, it is suggested that the board be made up of individuals that are officers or shareholders who have some type of daily involvement with the corporation. New Hampshire has no minimum age requirements for a director of the board.

New Hampshire Taxes

Corporations are expected to file the New Hampshire Corporation Tax return, Form NH 1120 annually. New Hampshire does not recognize the S Corporation status. The amount of tax is dependent on a number of factors and there is no minimum tax.

An LLC within New Hampshire is required to file as either a corporation or a partnership dependent on the election made on the SS-4. New Hampshire does not maintain an individual income tax so employers are not expected to withhold state income tax. New Hampshire does not maintain a general sales and use tax.

Registered Agent

The registered agent must have a physical street address within New Hampshire state. PO boxes are not acceptable, within New Hampshire.

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