{"id":1885,"date":"2020-10-23T10:09:31","date_gmt":"2020-10-23T16:09:31","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?page_id=1885"},"modified":"2025-11-17T09:12:52","modified_gmt":"2025-11-17T16:12:52","slug":"personal-income-tax","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/e-filing-mandates-overview\/personal-income-tax\/","title":{"rendered":"Personal Income Tax"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_repeat=&#8221;round&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_start=&#8221;#ffffff&#8221; 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_module_preset=&#8221;default&#8221; body_text_color=&#8221;#282728&#8243; separator_text_color=&#8221;#282728&#8243; link_text_color=&#8221;#000000&#8243; custom_padding=&#8221;0px||0px|15px|false|false&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjE4NTMifX0=@&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; specialty=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;c15d8663-17d8-453a-bfd0-2280d44320fa&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;Explore Section &#038; Events&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe044;||divi||400&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;7b5e95ba-231a-438c-8dd9-6676746c29e6&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_blurb][et_pb_sidebar area=&#8221;et_pb_widget_area_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;50d7f88b-470d-49c8-b370-96c4a9bca4df&#8221; custom_margin_tablet=&#8221;10px||||false|true&#8221; custom_margin_phone=&#8221;&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;|4%|20px|4%|false|true&#8221; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; specialty_columns=&#8221;3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_row_inner _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;|20px||20px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title meta=&#8221;off&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;|300|||||||&#8221; title_font_size=&#8221;50px&#8221; title_letter_spacing=&#8221;-3px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_post_title][et_pb_text _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>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.<\/h2>\n<p>Section 7-1-71.4 NMSA 1978 calls for paid tax return preparers who prepare more than 25 New Mexico personal income tax returns submit tax returns using the Taxation and Revenue Department (Tax &amp; Rev)-approved electronic media. \u00a0A $5 penalty will be assessed for each personal income tax return a preparer files in violation of this requirement.<\/p>\n<p>New Mexico uses the federal Employer Identification Number (EIN) to identify the preparer. All returns prepared by tax preparers employed within an office, or a branch of an office, using the same EIN count toward the 25-return threshold.<\/p>\n<p>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\u2019s electronic-filing requirement, form <strong><a href=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-content\/uploads\/sites\/6\/2021\/09\/rpd-41338.pdf\" target=\"_blank\" rel=\"noopener\">RPD-41338, Taxpayer Waiver for Preparers Electronic Filing Requirement<\/a><\/strong> must be completed by the taxpayer and submitted it to the tax preparer. The tax preparer must check the box in the \u201cPaid Preparer\u2019s Use Only\u201d section on form PIT-1 to indicate that a signed Taxpayer Waiver for Preparers Electronic Filing Requirement is on file.<\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"rf-table\" data-public=1 data-account-guid=\"34821a9573ca43e7b06dfad20f5183fd\" data-folder-id=\"c74cfe25-cc4f-445a-aca4-d172afa67640\" data-widget-id=\"a3ae4ecd-c635-4ee9-9a84-bb7bd13b3fd6\"><\/div>\n<p>[\/et_pb_code][et_pb_text _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Helpful Links<\/h3>\n<p>New and returning tax return preparers, Electronic Return Originators (EROs), and Fed\/State transmitters, refer to the <strong><a href=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/software-developers\/\" target=\"_blank\" rel=\"noopener\">Software Developers<\/a><\/strong>.<\/p>\n<p><strong>For tax return forms and publications: <a href=\"https:\/\/www.tax.newmexico.gov\/forms-publications\/\" target=\"_blank\" rel=\"noopener\">Forms &amp; Publications<\/a><\/strong><\/p>\n<p><strong>For legislation tax changes: <a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/legislation-overview\/legislative-session-summary-bulletins\/\" target=\"_blank\" rel=\"noopener\">Legislation and Legislative Summaries<\/a><\/strong><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#24A7A9&#8243; header_text_color=&#8221;#24A7A9&#8243; hover_enabled=&#8221;0&#8243; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h1 style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>FREQUENTLY ASKED QUESTIONS ABOUT<\/strong><\/span><\/h1>\n<h1 style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>Tax Return Preparer \u2013 Electronic Filing Requirement<\/strong><\/span><\/h1>\n<p>[\/et_pb_text][et_pb_accordion admin_label=&#8221;Q&#038;A Accordion&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;%91%93&#8243;][et_pb_accordion_item title=&#8221;What are the benefits of e-filing returns?&#8221; open=&#8221;on&#8221; open_toggle_background_color=&#8221;RGBA(255,255,255,0)&#8221; closed_toggle_text_color=&#8221;#282728&#8243; closed_toggle_background_color=&#8221;#DEDEDE&#8221; icon_color=&#8221;#282728&#8243; toggle_icon=&#8221;&#x4c;||divi||400&#8243; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;86c81c98-3e30-450d-9259-883617c5a3ec&#8221; background_color=&#8221;#1C8182&#8243; background_enable_color=&#8221;on&#8221; border_width_all=&#8221;2px&#8221; border_color_all=&#8221;#1C8182&#8243; box_shadow_style=&#8221;preset3&#8243; global_colors_info=&#8221;{}&#8221; toggle_text_color=&#8221;#FFFFFF&#8221; toggle_font=&#8221;|700|||||||&#8221;]<\/p>\n<p>The main benefits of e-filing returns are faster refunds and fewer key-entry errors. You also save tax dollars, and the electronically transmitted return cannot be lost in the mail.<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;How does e-filing help the Department?&#8221; open_toggle_background_color=&#8221;RGBA(255,255,255,0)&#8221; closed_toggle_text_color=&#8221;#282728&#8243; closed_toggle_background_color=&#8221;#DEDEDE&#8221; icon_color=&#8221;#282728&#8243; toggle_icon=&#8221;&#x4c;||divi||400&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;86c81c98-3e30-450d-9259-883617c5a3ec&#8221; background_color=&#8221;#1C8182&#8243; background_enable_color=&#8221;on&#8221; border_width_all=&#8221;2px&#8221; border_color_all=&#8221;#1C8182&#8243; box_shadow_style=&#8221;preset3&#8243; global_colors_info=&#8221;%91%93&#8243; toggle_text_color=&#8221;#FFFFFF&#8221; toggle_font=&#8221;|700|||||||&#8221; open=&#8221;off&#8221;]<\/p>\n<p>E-filing eliminates key-entry errors; improves customer service, reduces the number of seasonal workers, and makes better use of staffing resources and tax dollars.<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;How do I electronically transmit New Mexico personal income tax returns through the Department\u2019s Internet Website?&#8221; open_toggle_background_color=&#8221;RGBA(255,255,255,0)&#8221; closed_toggle_text_color=&#8221;#282728&#8243; closed_toggle_background_color=&#8221;#DEDEDE&#8221; icon_color=&#8221;#282728&#8243; toggle_icon=&#8221;&#x4c;||divi||400&#8243; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;86c81c98-3e30-450d-9259-883617c5a3ec&#8221; background_color=&#8221;#1C8182&#8243; background_enable_color=&#8221;on&#8221; border_width_all=&#8221;2px&#8221; border_color_all=&#8221;#1C8182&#8243; box_shadow_style=&#8221;preset3&#8243; global_colors_info=&#8221;{}&#8221; toggle_text_color=&#8221;#FFFFFF&#8221; toggle_font=&#8221;|700|||||||&#8221; open=&#8221;off&#8221;]<\/p>\n<p>New Mexico\u2019s Taxpayer Access Point (TAP) <a href=\"https:\/\/tap.state.nm.us\/\" target=\"_blank\" rel=\"noopener\">https:\/\/tap.state.nm.us\/<\/a>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 to verify one tax account type for TAP access at the time of registration. Access to additional tax accounts can be added after you have completed the TAP registration. There is no cost to use TAP.<\/p>\n<p>At this time, the first PIT return filed in New Mexico is required to be filed either through a third-party software or a paper return.<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;How do I electronically transmit New Mexico personal income tax returns through the Internet using a third-party software or online program?&#8221; open_toggle_background_color=&#8221;RGBA(255,255,255,0)&#8221; closed_toggle_text_color=&#8221;#282728&#8243; closed_toggle_background_color=&#8221;#DEDEDE&#8221; icon_color=&#8221;#282728&#8243; toggle_icon=&#8221;&#x4c;||divi||400&#8243; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;86c81c98-3e30-450d-9259-883617c5a3ec&#8221; background_color=&#8221;#1C8182&#8243; background_enable_color=&#8221;on&#8221; border_width_all=&#8221;2px&#8221; border_color_all=&#8221;#1C8182&#8243; box_shadow_style=&#8221;preset3&#8243; global_colors_info=&#8221;{}&#8221; toggle_text_color=&#8221;#FFFFFF&#8221; toggle_font=&#8221;|700|||||||&#8221; open=&#8221;off&#8221;]<\/p>\n<p>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.<\/p>\n<p>You can also transmit a New Mexico personal income tax return electronically using software or an online program. You can locate a list of New Mexico approved software in the files above. Check with software companies to determine the costs associated with using their applications.<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;How do I find a software company approved by New Mexico for fed\/state filing?&#8221; open_toggle_background_color=&#8221;RGBA(255,255,255,0)&#8221; closed_toggle_text_color=&#8221;#282728&#8243; closed_toggle_background_color=&#8221;#DEDEDE&#8221; icon_color=&#8221;#282728&#8243; toggle_icon=&#8221;&#x4c;||divi||400&#8243; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;86c81c98-3e30-450d-9259-883617c5a3ec&#8221; background_color=&#8221;#1C8182&#8243; background_enable_color=&#8221;on&#8221; border_width_all=&#8221;2px&#8221; border_color_all=&#8221;#1C8182&#8243; box_shadow_style=&#8221;preset3&#8243; global_colors_info=&#8221;{}&#8221; toggle_text_color=&#8221;#FFFFFF&#8221; toggle_font=&#8221;|700|||||||&#8221; open=&#8221;off&#8221;]<\/p>\n<p>Every year New Mexico publishes a list of approved fed\/state software developers who have demonstrated successful transmission of New Mexico personal income tax returns through the fed\/state program. Software developers require annual approval. The list of approved software companies appears on or around the beginning of the year. If you are looking for a software solution before release of the approval list for the tax year in which you wish to e-file personal income tax returns, ask the software company whether it plans to support New Mexico state personal income tax returns. You can locate a list of New Mexico approved software in the files above.<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Some supporting back-up documentation cannot be submitted electronically. What do I do?&#8221; open_toggle_background_color=&#8221;RGBA(255,255,255,0)&#8221; closed_toggle_text_color=&#8221;#282728&#8243; closed_toggle_background_color=&#8221;#DEDEDE&#8221; icon_color=&#8221;#282728&#8243; toggle_icon=&#8221;&#x4c;||divi||400&#8243; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;86c81c98-3e30-450d-9259-883617c5a3ec&#8221; background_color=&#8221;#1C8182&#8243; background_enable_color=&#8221;on&#8221; border_width_all=&#8221;2px&#8221; border_color_all=&#8221;#1C8182&#8243; box_shadow_style=&#8221;preset3&#8243; global_colors_info=&#8221;{}&#8221; toggle_text_color=&#8221;#FFFFFF&#8221; toggle_font=&#8221;|700|||||||&#8221; open=&#8221;off&#8221;]<\/p>\n<p>When possible, you can use the Taxpayer Access Point (TAP) to electronically file the return. TAP shows where required attachments are necessary and allows attachment of the supporting documents.<\/p>\n<p>If supporting back-up documentation is required and cannot be submitted electronically to Tax &amp; Rev through an approved software, then you may electronically file the return and submit the backup to the Department using New Mexico form <a href=\"https:\/\/realfile.tax.newmexico.gov\/pit-8453.pdf\" target=\"_blank\" rel=\"noopener\"><strong>PIT-8453, Individual Income Tax Electronic Filing and Transmittal<\/strong><\/a>\u00a0as a transmittal.<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;What about amended New Mexico personal income tax returns?&#8221; open_toggle_background_color=&#8221;RGBA(255,255,255,0)&#8221; closed_toggle_text_color=&#8221;#282728&#8243; closed_toggle_background_color=&#8221;#DEDEDE&#8221; icon_color=&#8221;#282728&#8243; toggle_icon=&#8221;&#x4c;||divi||400&#8243; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;86c81c98-3e30-450d-9259-883617c5a3ec&#8221; background_color=&#8221;#1C8182&#8243; background_enable_color=&#8221;on&#8221; border_width_all=&#8221;2px&#8221; border_color_all=&#8221;#1C8182&#8243; box_shadow_style=&#8221;preset3&#8243; global_colors_info=&#8221;{}&#8221; toggle_text_color=&#8221;#FFFFFF&#8221; toggle_font=&#8221;|700|||||||&#8221; open=&#8221;off&#8221;]<\/p>\n<p>An amended return does not count in reaching the threshold that mandates tax practitioners to file by Department-approved electronic media. However, electronically filing is recommended.<\/p>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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. Section 7-1-71.4 NMSA 1978 calls for paid tax return preparers who prepare more than 25 New Mexico personal income tax returns submit tax returns using the Taxation and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1874,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-1885","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Personal Income Tax : Tax Professionals<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/e-filing-mandates-overview\/personal-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Personal Income Tax : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"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. 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