Nigel (32) is required to file a federal tax return. His filing status is single, and he has no dependents. He has dividend income of $1,750 and interest income of $865, none from New Hampshire sources. His federal AGI is $108,800. What is Nigel's New Hampshire filing requirement?\ He is required to file a New Hampshire tax return because he has a federal filing requirement.\ He is not required to file a New Hampshire tax return because none of his interest and dividend income is from New Hampshire Sources.\ He is required to file in New Hampshire, because his interest and dividend income exceeds $2,400.\ Nigel's interest and dividend income is reduced to below zero when his exemption is applied, so he is not required to file a New Hampshire return.