New Hampshire doesn’t provide a definition for ‘‘expatriates.’’ However, New Hampshire doesn’t consider an individual to be a part-year resident if the person is temporarily absent from his or her state of residence.

N.H. Code Admin. R. [Dept. Rev. Admin.] 902.03.

In New Hampshire, a temporary absence from an individual’s state of residence exists when a person is in another state or country on an employment assignment of limited duration after which the person returns to his or her regular place of employment or another temporary assignment; for seasonal trips resulting from a desire to be in a different climate from the individual’s state of residence; for trips of varied duration visiting friends, relatives or various parts of the country or world; or other similar absences where the person doesn’t effect an establishment of intent to be a New Hampshire resident.

N.H. Code R. [Dept. Rev. Admin.] 902.03.

Foreign Earned Income Exclusion = not applicable

Foreign Tax Credits = not applicable

Due Date = April 15

Accepts Federal Extensions = no extension is required if all tax has been paid. Where a balance is due, file NH form DP-59-A