FORM                                            NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
DP-148                                          APPLICATION FOR 6-MONTH EXTENSION OF TIME TO FILE
                     153
                                                LEGACY AND SUCCESSION TAX RETURN
                                                                                                                                                                    FOR DRA USE ONLY
                                     A PROBATE COURT APPROVED EXTENSION (FORM 77-A) WILL NOT BE ACCEPTED
                                      AS AN EXTENSION TO FILE THE DP-145 LEGACY AND SUCCESSION TAX RETURN

IMPORTANT                            The NH Department of Revenue Administration requires a Form DP-148 Extension of Time to File for all Legacy and Succession Tax
                                     Return for taxpayers unable to meet the 9 month filing requirement.

WHEN TO                              This form must be filed on or before the due date of the return in order to receive a 6 month extension of time to file the return.
FILE

ADDITIONAL                           Extension requests for a period longer than 6 months must be accompanied by a letter of explanation.
TIME
WHERE TO                             The NH Department of Revenue Administration, 45 Chenell Drive, PO Box 637, Concord, NH 03302-0637.
FILE
NEED HELP                            Call the NH Department of Revenue Administration, Audit Division at (603) 271-2580.  Hearing or speech impaired  individuals may call
                                     TDD Access:  Relay NH 1-800-735-2964.

                                                APPLICATION FOR 6 MONTH EXTENSION OF TIME TO FILE
                                                                  LEGACY AND SUCCESSION TAX RETURN
                                     An extension of time for filing a return shall NOT extend the time for the payment of the tax due.

                     ESTATE OF:                 LAST NAME                 FIRST NAME            MIDDLE INITIAL   DECEDENT'S SSN                                         DATE OF DEATH

                     DOMICILE AT DATE OF DEATH: ADDRESS                   CITY/TOWN               STATE                                                      COUNTY                        PROBATE NO.

                     NAME OF EXECUTOR/ADMINISTRATOR:   LAST  NAME         FIRST NAME                                   MIDDLE INITIAL          EXECUTOR/ADMINISTRATOR SSN OR FEIN

PLEASE PRINT OR TYPE EXECUTOR/ADMINISTRATOR:    ADDRESS                   CITY/TOWN                                                                                 STATE                                   ZIP CODE

TAX PAYMENT SCHEDULE                                                                                                                                    MAY USE WHOLE DOLLARS
                     1 Enter 100% of the tax determined to be due............................................................................. 1   $

                     2 LESS:  Credits and payments of estimated tax........................................................................    2   $

                     3 BALANCE DUE:  Make check payable to:  State of New Hampshire..................................                          3   $
                                Send remittance with this form.  DO NOT USE the estimate form (DP-145 ES) when requesting an extension.

Under penalties of perjury, I declare that I have examined this application, and to the best of my belief it is true, correct and complete.  If prepared by a
person other than the taxpayer, this declaration is based on all information of which the preparer has knowledge.

SIGNATURE                                                                                                                                           DATE

                     FOR DRA USE ONLY
                                                NH DEPT OF REVENUE ADMINISTRATION
                                     MAIL       DOCUMENT PROCESSING DIVISION
                                     TO:        PO BOX 637
                                                CONCORD NH   03302-0637

                                                                                                                                                                                                      DP-148
                                                                                                                                                                                                      Extension
                                                                                                                                                                                                      Rev 11/00