The requirement for tax practitioners to file personal income tax returns by Department-approved electronic media began January 1, 2008, Section 7-1-71.4 NMSA 1978.
When did the electronic-media filing requirement begin for practitioners?
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Personal Income Tax E-filing Mandate
Does the requirement apply to all New Mexico personal income tax returns prepared by practitioners?
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...
What about amended New Mexico personal income tax returns?
An amended return does not count in reaching the threshold that mandates tax practitioners to file by Department-approved electronic media.
What if I work in an office where a pool of preparers completes more than 25 New Mexico personal income tax returns?
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...
Suppose the taxpayer does not want to file his or her return by electronic means.
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,...
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...
I am not familiar with a 2D Bar Code. How do I know if a 2D Bar Code appears on the form?
New Mexico uses two types of bar codes on its personal income tax forms. All of the state’s principal personal income tax forms and schedules have a “Form” Bar Code (3of9 Bar Code) printed in the upper right hand corner of the page. This code allows the scanner to...
How do I find a software product that supports 2D Bar Codes?
Every year New Mexico publishes a list of software developers and form vendors whom the state approves to print substitute New Mexico income tax forms. The list also indicates whether the software company has approval to support the printing of the 2D Bar Code on Form...
How do I electronically transmit New Mexico personal income tax returns through the Department’s Internet Website?
New Mexico's Taxpayer Access Point (TAP). TAP is a secure resource that allows taxpayers to manage their PIT and other tax accounts online. To register as a new TAP user, click the Sign up now link on the TAP homepage and complete the required fields. You are required...
How do I electronically transmit New Mexico personal income tax returns through the Internet using a third-party software or online program?
Through a cooperative federal/state e-file effort, you can transmit a federal personal income tax return and the New Mexico personal income tax return together. You can also transmit a New Mexico personal income tax return through the Internet using software or an...