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Eligibility for a Veteran's Tax Credit
If you served during a qualifying war or armed conflict, described below, you may be eligible for a tax credit.
- Were you honorably discharged, or are you the spouse of a veteran who was honorable discharged?
- Have you been a resident of New Hampshire for at least one year preceding April 1st of this year?
- Do you live in the home, as your primary residence, for which the tax credit is claimed?
- Every resident of this state who served not less than 90 days in the armed forces of the United States in any qualifying war or armed conflict listed in this section and was honorably discharged or an officer honorably separated from service, or the spouse of such resident.
- Every resident of this state who was terminated from the armed forces because of a service-connected disability, or the surviving spouse of such resident.
- The surviving spouse of any resident who suffered a service-connected death.
Veteran's Tax Credit (RSA 72:28)
If you are a veteran, or a veteran's spouse or surviving spouse, you may be eligible for a $500 tax credit. You will need to submit a copy of your military service record (DD-214) along with your permanent application form PA-29 (PDF). Request a copy of your military service record.
Credit for Surviving Spouse of a Veteran Who Was Killed or Died on Active Duty (RSA 72:29-A)
If you are the surviving spouse of any person who was killed or dies while on active duty in the armed forces, you may be eligible for a $2000 tax credit. You will need to submit documentation from the Veterans Administration to support your status.
Credit for Service-Connected Total and Permanent Disability (RSA 72:35)
If you are a qualified veteran with a total and permanent service-connected disability or are a double amputee or paraplegic, or you are the surviving spouse of such a veteran, you may be eligible for a $2000. tax credit. You will need to submit documentation from the Veterans Administration to support your status.
Total Exemption (RSA 72:36-A)
If your homestead has been specially adapted because of your service-related disability, you may be eligible for a total exemption from property taxes. You will need to submit documentation from the Veterans Administration to support your status, as well as documentation of the specially adapted homestead, and financing with the assistance of the Veterans Administration.
For these purposes, the term "surviving spouse" does not include a surviving spouse who has remarried, but if the surviving spouse is later divorced, he or she regains the status of surviving spouse of a veteran. If the surviving spouse remarries and the new husband or wife dies, he or she shall be deemed the widow or widower of the latest spouse and shall not revert to the status of a surviving spouse of a veteran.
Qualifying Wars or Armed Conflicts
State law defines service in a qualifying war or armed conflict as follows:
- "World War I" between April 6, 1917, and November 11, 1918, extended to April 1, 1920, for service in Russia; provided that military or naval service on or after November 12, 1918, and before July 2, 1921, where there was prior service between April 6, 1917, and November 11, 1918, shall be considered as World War I service
- "World War II" between December 7, 1941, and December 31, 1946
- "Korean Conflict" between June 25, 1950, and January 31, 1955
- "Vietnam Conflict" between December 22, 1961, and May 7, 1975
- "Vietnam Conflict" between July 1, 1958, and December 22, 1961, if the resident earned the Vietnam service medal or the armed forces expeditionary medal
- "Persian Gulf War" between August 2, 1990, and the date thereafter prescribed by Presidential proclamation or by law
- Any other war or armed conflict that has occurred since May 8, 1975, and in which the resident earned an armed forces expeditionary medal or theater of operations service medal. For these purposes, a "theatre of operations service medal" means any medal, ribbon, or badge awarded to a member of the armed forces which establishes that the member served in a theater of war or armed conflict, as determined by the director of the State Veterans Council with written notification to the Department of Revenue Administration.
To be considered for a Veteran's Tax Credit, you must file an application (PDF) with the Assessing Department by April 15th for that tax year.