Some supporting back-up documentation cannot be submitted electronically. What do I do?

If supporting back-up documentation is required and cannot be submitted electronically to the Department, then you may electronically file the return and submit the backup to the Department using New Mexico Form PIT-8453 Individual Income Tax Declaration For Electronic Filing And Transmittal as a transmittal. If you want to submit the form and the back-up document together, then a paper return with a 2D Bar Code printed on the form qualifies as an electronically filed return. If you choose one of these options, the return is considered filed by Department-approved electronic media