Other than the exceptions listed below, a person wishing to represent you must provide to the Taxation and Revenue Department (TRD) your written authorization.
The authorization must:
- Be in writing;
- Contain sufficient information for the Department to identify you and the representative, and
- Have your signature.
To obtain authorization, complete form ACD-31102, Tax Information Authorization, or provide a similar document that contains the required elements listed above.
Exceptions from the requirement to obtain written authorization:
- attorneys or accountants licensed to practice in New Mexico; or
- enrolled agents, with respect to income tax only. Income tax includes personal income tax returns, pass-through entity tax returns, corporate income and franchise tax returns, s-corporate income and franchise tax returns, and fiduciary income tax returns.
The Secretary of TRD or its employee may reveal information that concerns you and your return if it is presented with proper authorization from your representative.
If the Secretary or employee has reason to question the continued validity of the authorization to represent the taxpayer, the Secretary or employee may ask you whether the authorization remains valid.
You may revoke an authorization of a person to be your representative by filing a document with TRD stating that you want to revoke the authorization.