NM Taxation & Revenue Department
MVD New Mexico
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  1. Tax Professionals
  2. E-filing and E-pay Mandates
  3. Personal Income Tax

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Personal Income Tax

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.

New and returning tax return preparers, Electronic Return Originators (EROs), and Fed/State transmitters, refer to the Software Developers webpage.  This guide is intended to help tax practitioners e-file returns in the most efficient, cost-effective way possible.