Personal Income Tax E-filing Mandate 

A tax return preparer is a person who is paid to prepare tax returns for others or who employs other persons to prepare tax returns for compensation. Beginning January 1, 2009, paid tax return preparers who prepare more than 25 New Mexico personal income tax returns must ensure that each return is submitted using Taxation and Revenue Department (TRD)-approved electronic media. View the TRD bulletin, B-300.9 PIT E-File Mandate for more information.

 

An exception to the electronic filing requirement occurs when your return is being prepared for you, and you request otherwise. To waive the tax preparer's electronic-filing requirement, you must complete form RPD-41338, Taxpayer Waiver for Preparers Electronic Filing Requirement and submit it to the tax preparer. The tax preparer must check the box in the "Paid Preparer's Use Only" section on form PIT-1 to indicate that a signed Taxpayer Waiver for Preparers Electronic Filing Requirement is on file.

 

To see questions and answers of interest to tax professionals, see the FAQ window on the right-hand side of this page.

Frequently Asked Questions

Q When did the electronic-media filing requirement begin for practitioners?

Answer:
The requirement for tax practicioners to file personal income tax returns by Department-approved electronic media began January 1, 2008, Section 7-1-71.4 NMSA 1978.

Q. Does the requirement apply to all New Mexico personal income tax returns prepared by practitioners?

Answer:
In any calendar year, tax practitioners who prepare more than twenty-five (25) New Mexico personal income tax returns for the prior year must file those returns on Department-approved electronic media. Failure to do so incurs a penalty of $5 for each return filed in violation of the mandate.

Q What about amended New Mexico personal income tax returns?

Answer:
An amended return does not count in reaching the threshold that mandates tax practitioners to file by Department-approved electonic media.

Q. What if I work in an office where a pool of preparers completes more than 25 New Mexico personal income tax returns?

Answer:
The mandate applies to the person who prepares New Mexico personal income tax returns for others for compensation and the person who employs one or more persons to do so. If a person is employed by an office or a branch of an office where all preparers use the same EIN, then all returns filed by the office or the branch count toward the threshold that mandates filing by Department-approved electronic media. New Mexico uses the federal Employer Identification Number (EIN) and the Social Security Number or Preparer Taxpayer Identification Number (PTIN) to identify the tax return preparer to determine the penalty.

Q. Suppose the taxpayer does not want to file his or her return by electronic means.

Answer:
A taxpayer may request a waiver of the requirement to have a return electronically filed. The taxpayer completes Form RPD-41338 , Taxpayer Waiver for Preparers Electronic Filing Requirement. The form is available online. The preparer retains the signed Form RPD-41338, Taxpayer Waiver for Preparers Electronic Filing Requirement, in its records and marks the check box in the Paid Preparer’s Signature Box on the individual’s return that the form is on file.
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    Thank you again for making the 2012 tax-filing season a success. Largely because of your efforts, we were able to process nearly $260 million in personal income tax refunds in a timely and efficient fashion with very few errors. Read More     ​

E-File for accurate returns and faster refunds.
Federal automatic extensions also extend New Mexico income tax returns.
E-File and E-Pay and extend your income tax due date.
Get your refund faster when you E-File.
Low-income residents may qualify for income tax credits.
You may qualify for the Working Family Income Tax Credit.
You may qualify for the Earned Income Tax credits.
Estimated tax payments may be required if you withhold too little.
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