Quick answers
Does New Hampshire have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for New Hampshire, so it cites no state statute; the state page records no state estate or inheritance tax.
Does New Hampshire have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for New Hampshire, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in New Hampshire?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (RSA ch. 563-D — Uniform Real Property Transfer on Death Act; effective July 1, 2024).
What is the Medicaid look-back period in New Hampshire?
Look-back period: 60 months before the baseline date (New Hampshire Administrative Rules He-W 800; He-W 820 source document 12217 effective June 22, 2017).
Does New Hampshire tax Social Security benefits?
Social Security benefits: No state individual income tax (www.revenue.nh.gov; tax year 2026).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for New Hampshire, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: New Hampshire estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for New Hampshire, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: New Hampshire estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: RSA ch. 563-D — Uniform Real Property Transfer on Death Act · Effective: effective July 1, 2024 · Checked July 26, 2026
- Controlling statute
- N.H. Rev. Stat. Ann. ch. 563-DVerified
Source: RSA ch. 563-D — Uniform Real Property Transfer on Death Act · Effective: effective July 1, 2024 · Checked July 26, 2026
Full detail: New Hampshire transfer-on-death deed page
Small-estate procedure
- Statutory rule
- No dollar cap; eligibility depends on beneficiary and administrator alignment; close between 6 months and 1 year after appointmentVerified
Source: N.H. Rev. Stat. § 553:32 · Effective: current through the 2021 amendment · Checked August 23, 2026
- Opening and closing forms
- Petition NHJB-2145-Pe opens the estate; statement NHJB-2144-Pe closes itVerified
Source: N.H. Judicial Branch, Waiver of Administration · Effective: court guide dated June 16, 2022 · Checked August 23, 2026
- Closing statement
- No outstanding estate debts; list all real estate; notify the local assessor when inherited real estate was not soldVerified
Source: N.H. Judicial Branch form NHJB-2144-Pe · Effective: form revision April 15, 2023 · Checked August 23, 2026
Full detail: New Hampshire small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Nursing-facility income limit
- $2,982 per month (300% of the 2026 SSI federal benefit rate)Verified
- Applies to: categorically needy applicant under He-W 858.05.
Source: CMS 2026 SSI and January spousal-impoverishment standards · Also: New Hampshire Administrative Rules He-W 858.05 · Effective: SSI, resource, and home-equity standards effective January 1, 2026 · Checked September 5, 2026
- Base long-term-care applicant resource limit
- $2,500 plus qualifying long-term-care insurance coverageVerified
- Applies to: single applicant before the He-W 856.07 adjustment; conforming long-term-care insurance coverage may also increase the amount.
Source: New Hampshire Administrative Rules He-W 856.06 · Effective: Source document 12017 effective October 25, 2016 · Checked September 5, 2026
- Adjusted resource limit for named nursing-facility and HCBS pathways
- $7,500 total resource standardVerified
- Applies to: eligible applicant in a named pathway; the rule disregards only the amount above the applicable base limit needed to reach this total.
Source: New Hampshire Administrative Rules He-W 856.07 · Effective: Source document 14378 effective September 20, 2025 through September 20, 2035 · Checked September 5, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse; the federal spousal share and appeal rules can increase the allowance.
Source: CMS 2026 SSI and January spousal-impoverishment standards · Also: New Hampshire Administrative Rules He-W 856.01 · Effective: SSI, resource, and home-equity standards effective January 1, 2026 · Checked September 5, 2026
- Community-spouse minimum monthly maintenance-needs allowance
- $2,705 base and $811.50 excess-shelter threshold per monthVerified
- Applies to: institutionalized applicant with a community spouse; excess shelter costs may increase the allowance.
Source: CMS 2026 minimum maintenance-needs standards · Also: New Hampshire Administrative Rules He-W 854.16 through 854.21 · Effective: Minimum maintenance-needs amounts effective July 1, 2026 · Checked September 5, 2026
- Community-spouse maximum monthly maintenance-needs allowance
- $4,066.50 per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: CMS 2026 SSI and January spousal-impoverishment standards · Also: New Hampshire Administrative Rules He-W 854.16 through 854.21 · Effective: SSI, resource, and home-equity standards effective January 1, 2026 · Checked September 5, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant without a spouse or qualifying minor or disabled child in the home.
Source: New Hampshire Administrative Rules He-W 800 · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: He-W 820 source document 12217 effective June 22, 2017 · Checked September 5, 2026
Full detail: New Hampshire Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months before the baseline dateVerified
Source: New Hampshire Administrative Rules He-W 800 · Effective: He-W 820 source document 12217 effective June 22, 2017 · Checked September 5, 2026
- Transfer-penalty divisor
- Not yet verified
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked September 5, 2026 · Ask the state agency
- How the state administers the penalty
- The divisor is the average daily private-pay nursing-facility cost, updated annually from the monthly amount divided by 30.42; the penalty uses the later-of start, aggregates transfers, and includes partial days.Verified
Source: New Hampshire Administrative Rules He-W 800 · Effective: He-W 820 source document 12217 effective June 22, 2017 · Checked September 5, 2026
Full detail: New Hampshire Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Expanded recovery reaches specified revocable-trust, joint-tenancy, and life-estate interests established on or after July 1, 2005, in addition to estate liability.Verified
Source: New Hampshire RSA 167:14-a · Also: New Hampshire RSA 167:14 · Effective: Last change effective May 7, 2010; interests established on or after July 1, 2005 · Checked September 5, 2026
- Controlling authority
- New Hampshire RSA 167:14, 167:14-a, and 167:16-a, with hardship procedure in He-W 895Verified
Source: New Hampshire RSA 167:14 · Also: New Hampshire RSA 167:14-a · Also: New Hampshire RSA 167:16-a · Also: New Hampshire Administrative Rules He-W 895 · Also: New Hampshire rulemaking notice 2026-134 for He-W 895 · Effective: Last change effective August 29, 2005 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is delayed while a surviving spouse, child under 21, or blind or disabled child survives; lien and home protections apply for specified siblings and caregiver children.Verified
Source: New Hampshire RSA 167:14 · Also: New Hampshire RSA 167:16-a · Effective: Last change effective August 29, 2005 · Checked September 5, 2026
- Hardship waiver
- An heir may file a written hardship-waiver request under He-W 895; the rule supplies criteria, timing, notice, and appeal procedures.Verified
Source: New Hampshire Administrative Rules He-W 895 · Also: New Hampshire rulemaking notice 2026-134 for He-W 895 · Effective: Source document 11170 effective August 26, 2016; extended under RSA 541-A:14-a · Checked September 5, 2026
- Lien practice
- A lien is limited to incorrect payments or a permanently institutionalized recipient after notice and hearing, subject to protected-relative exceptions; return home requires release.Verified
Source: New Hampshire RSA 167:16-a · Effective: Effective July 11, 2008 · Checked September 5, 2026
Full detail: New Hampshire Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: www.revenue.nh.gov · Effective: tax year 2026 · Checked June 20, 2026
- Public pensions
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: www.revenue.nh.gov · Effective: tax year 2026 · Checked June 20, 2026
- Private pensions
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: www.revenue.nh.gov · Effective: tax year 2026 · Checked June 20, 2026
- IRA and 401(k) distributions
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: www.revenue.nh.gov · Effective: tax year 2026 · Checked June 20, 2026
- Military retirement pay
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: www.revenue.nh.gov · Effective: tax year 2026 · Checked June 20, 2026
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.