New Mexico Tax Information Authorization

Tax Information Authorization
Form ACD-31102
New Mexico Taxation and Revenue Department

ACD-31102
Rev. 03/27/2023

Tax Information Authorization
Tax Disclosure
PLEASE TYPE OR PRINT IN BLACK INK

This form will expire three years from the date that this Tax Information Authorization Tax Disclosure form has been signed by the authorizing individual listed below. If your authorized representative changes, submit a new form to notify the Department.

Check one (Required):

q New

q Update

q Revoke

q Revoke All

Section I: Taxpayer Information

*Required Fields (If the required fields are not complete, this form is VOID and the taxpayer's information will not be shared.)
Name(s)*

A. Tax Identification Number(s)*
SSN: _

DBA Name(s) (If applicable)
Mailing Address* (If the address is new or changed, mark this box q)
City*

_ _ -_ _ -_ _ _ _
_ _ -_ _- _ _ _ _
FEIN: _ _ - _ _ _ _ _ _ _
NMBTIN:_ _-_ _ _ _ _ _- _ _- _
Spouse SSN: _

State*

Zip Code*

Telephone Number
(
)
E-mail Address
Fax Number
(
)

C. Tax Program(s)*
q All State Taxes
q Personal Income Tax
q Gross Receipts Tax
q Wage Withholding Tax
q Cannabis Excise Tax
q Compensating Tax
q Corporate Income Tax
q Fiduciary Income Tax

B. Reporting Period(s)*
q All tax periods, or
Specify:
Tax Year(s): ___________
Starting Period: _________
Ending Period: _________
q Governmental Gross Receipts
Tax
q Interstate Telecommunications
Gross Receipts Tax
q Leased Vehicle Gross Receipts
Tax and Surcharge
q Non-wage Withholding Tax
q Oil and Gas Tax
q Other: ___________________

Section II: Authorized Representative Information
Individual Representative's Name*

TAP Logon (If applicable)

Mailing Address*

Telephone Number*
(
)

City*

State*

Zip Code*

Fax Number
(
)

E-Mail Address*

Section III: Information Authorization
Check all that apply

qA. Authorization to disclose tax information. The Department is authorized to disclose confidential tax information on file to the
above-designated individual or firm.

qB. Authorization of third-party representative to access Taxpayer Access Point (TAP). The taxpayer authorizes the above-designated

individual to access TAP on their behalf. TAP discloses confidential tax information on file with the Taxation and Revenue
Department. TAP allows for the submission of returns, payments, and refund requests.
qC. Designation of third-party representative. The Department is notified that the above-designated individual or firm has been
authorized to represent the taxpayer(s) before the Taxation and Revenue Department. The representative is authorized to
perform all authorized acts that the taxpayer(s) can perform for the designated tax programs and tax periods, except for acts
that only an individual admitted and licensed as a qualified representative in New Mexico can perform.
qD. Designation of qualified representative. The Department is notified that the above-designated individual or firm has been authorized
and is qualified to represent the taxpayer(s) before the Taxation and Revenue Department in a protest or administrative hearing.
i. Designation type: ______________________________________________
ii. License/Enrollment Number: _____________________________________
iii. State of Jurisdiction: ___________________________________________

Authorizing Signature(s)

By signing below, I acknowledge that the authorized individual representative(s) listed above, have the authority to receive Federal and State confidential
information on behalf of the taxpayer listed above in tax matters related to this form per NMSA 1978, § 7-1-8 and 26 U.S.C. § 6103. By signing below, I
(the taxpayer) am authorizing the New Mexico Taxation and Revenue Department Secretary or Secretary’s delegate, to use facsimile, e-mail, or both. I
understand that the fax numbers and e-mail addresses above will be used when providing confidential information.
Printed Name*

Printed Name

Title

Title

Signature*

Date*

Signature

Date

•	For taxpayers authorizing the Department to disclose return information for a married filing joint personal income tax return, both taxpayers must sign
this form.
•	For a business or estate this form must be signed by a corporate officer, partner, or fiduciary who has been previously identified as such to the
Department.

New Mexico Taxation and Revenue Department

ACD-31102
Rev. 03/27/2023

Tax Information Authorization
Tax Disclosure
Instructions

Who is required to submit ACD-31102
The Tax Information Authorization Tax Disclosure form is for
a taxpayer who wants to give authorization to access their
tax information to an individual who is not their spouse. A
taxpayer can choose to authorize an individual or firm to
access their tax information for filing purposes or research
purposes by submitting a completed ACD-31102, Tax Information Authorization Tax Disclosure. A separate ACD31102 is needed for multiple individuals and/or firms.
This form should also be used to update or revoke previously granted authorization to your tax information.
Should you need assistance completing this form or if you
have any questions, please contact the Department:
Phone: 1-866-285-2996
Once the completed forms and attachments have been reviewed and processed, the individual or firm will be granted
access to your taxpayer information.
Line Instruction
Check the box to indicate if this is a New, Update, Revoke*,
or Revoke All* request.
*If you need to revoke access to a previously authorized
individual or firm, fill out their information in Section II: Authorized Representative Information. If you wish to revoke all access by all authorized individuals or firms select/
mark Revoke All.
Section I: Taxpayer Information
Provide all required information about the taxpayer. Required information is identified by asterisk (*).
Fill out the following information:
Name(s)*, Doing Business As (DBA), Mailing address*,
City*, State*, Zip Code*, Telephone Number, E-mail address, and Fax Number.
A. Tax Identification Number(s)*
Provide all applicable tax identification numbers for the taxpayer.
B. Reporting Period(s)*
If you want your authorized representative to have access
to all taxpayer data, current and historical select/mark All
Tax Periods.
If you want to grant access to a specific time frame, provide
that information in the space provided.
Tax Year(s)- provide the tax year or tax years for which you

are granting authorization.
Starting Period/Ending Period- provide both the starting period and the ending period if you are granting access for a
specified time frame.
IMPORTANT: The Tax Information Authorization, commonly referred to as a TIA, is valid for three years from the
taxpayer(s) signature date. Once that time frame has expired, a new TIA is required.
C. Tax Program(s)
Check all tax programs that pertain to your tax situation. If
the tax program is not selected, access will not be allowed,
and you will be required to submit a new ACD-31102 for access to be granted. If selecting other, please specify in the
space provided.
Section II: Authorized Representative Information
This form allows you to designate a tax authorization to a
single individual or firm. If multiple individuals or firms need
access to your taxpayer information, you must submit Form
ACD-31102 for each individual or firm.
Section III: Information Authorization
A. through D. Please read the checkbox list carefully and
mark all that apply to your tax situation. Your selection will
determine what level of access your representative will be
granted.
D. Designation of Qualified Representative. You must provide the following information if known:
i. Designation type (Attorney, Certified Public
Accountant (CPA), Enrolled Agent, Other-specify
ii. License Number
iii. State of Jurisdiction
Authorizing Signature
This form must be signed by the taxpayer or taxpayers, if
married filing joint. If this form is being submitted for business or estate, this form must be signed by a corporate officer, partner, or fiduciary.
Form Submission
You can mail or email your completed authorization form to
the Department:
Mail: NM Taxation and Revenue Department
Attn: Compliance Registration Unit
PO Box 8485
Albuquerque, NM 87198
E-mail: [email protected]