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New Mexico Free Printable  for 2024 New Mexico APPLICATION FOR REFUND

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APPLICATION FOR REFUND
Form RPD-41071

RPD-41071 Rev. 07/01/2021 New Mexico Taxation and Revenue Department APPLICATION FOR REFUND Who Must File This Form. Use this form to apply for a refund of most tax, fees, or surcharges paid to the New Mexico Taxation and Revenue Department. Unless your claim is an exception (see instructions), you are required to complete this form. See Program Type table in instructions for more information. Important: An incomplete RPD-41071, Application for Refund may result in a processing delay or refund denial. Section I: Complete all fields, see instructions on page 4 Business/Taxpayer Name (Print) Taxpayer ID (NMBTIN, FEIN, SSN, or ITIN) Mailing Address (Number and Street) City, State, Zip Code Email Address Contact Name (If applicable) Phone Number Section II: Complete all fields, see instruction starting on page 4 1. Overpayment Amount. (Amount overpaid to the State of New Mexico) ....... 1. 2. Tax Program Type. (See table T1. Program Type in instructions) ................. 2. 3. Filing Period(s)*. (MM/DD/CCYY-MM/DD/CCYY).......................................... 3. *If multiple filing periods please specify: 4. Amended Return? (see instructions) o Attached o Previously Submitted o Not Required 5. Basis for Refund: 6. Brief Explanation: (If additional space is needed please attach another page) Signature: Required I herby certify and declare that the information reported on this form and any attached supplement(s) are true and correct: Print Name Signature Date Title Email Address Phone Number 1 RPD-41071 Rev. 07/01/2021 Section III: Request for Direct Deposit If you are requesting a refund of tax, fees, or surcharges paid to the New Mexico Taxation and Revenue Department for any of the programs listed in the instructions (see table T1. Program Type) and would like your refund deposited directly into your bank account located at a financial institution inside the territorial jurisdiction of the United States (U.S.), complete the information. If the information below is incomplete or incorrect, the Department mails the refund to the address on file. Required: Will this refund go to or 1. Routing number: through an account located outside the territorial jurisdiction of the U.S.? If yes, you may not use this refund delivery option. 2. Account number: 3. Type: Checking Savings 4. Required: Yes No FOR DEPARTMENT USE ONLY I analyzed the records of the Taxation and Revenue Department on ________________________________________ , 20 _______ and verified the amount of tax overpayment. I hereby certify that a tax refund is due as claimed according to Section 7-1-26 NMSA 1978. The amount of overpayment is for the following taxes: Tax, Fee, or Surcharge Program Amount Claim Details 1. $ Claim Number 2. $ Serial Number 3. $ Warrant Number Total Interest to Refund $ Total Amount to Refund $ Analysis of reason for overpayment: Valid overpayment: o YES o NO o Need additional information Credit amount $_______________ Amended returns on file: o YES o NO o N / A Credit key____________________ Date requested ______________________________________ Documents supporting this refund are on file: GENERAL APPROVAL I recommend refund: Initiated by Secretary or Delegate IF REQUIRED Section Supervisor Date Attorney General's Office Bureau Chief Date 2 RPD-41071 Rev. 07/01/2021 New Mexico Taxation and Revenue Department APPLICATION FOR REFUND Instructions Who is required to submit RPD-41071 Use this form to apply for a refund of most tax, fees, or surcharges paid to the New Mexico Taxation and Revenue Department. Unless your claim is an exception (described next), you are required to complete this form and provide all required supporting documentation. See table T1. Program Type on page 4 for the tax program types that are required to use the RPD-41071, Application For Refund in order to request a refund. a return adjustment by the Department, please attach a copy of the Offset Notice or Return Adjustment Notice. When to Attach an Amended Return If your refund is the result of overstating the tax, fees, or surcharges due on a previously filed return, you are required to attach a complete amended return for each affected period which should include all supporting forms, schedules, and backup as requested by the instructions. Should you need assistance completing this application, please contact the Department: NOTE: Only one Application for Refund is required per refund claim regardless of the number of amended filing periods. Phone: 1-866-809-2335 IMPORTANT: If you are mandated to electronically file, this requirement extends to electronic filing of amended returns. Exceptions for Filing This Form If your refund claim is the result of overstating the tax due on a previously filed income tax or an oil and gas tax return (oil and gas does not include motor fuel tax/fee) and you are filing an amended return, you do not need to complete and attach this application for a tax refund. A complete amended return is sufficient to support a valid claim for tax refund. Interest on Overpayment The Department requires a complete and approved refund claim before calculating interest on an overpayment. The Department does not pay interest on refunds for the following tax credits: Investment, Laboratory partnership with small business, Technology jobs and research and development, Film production, Affordable housing, Rural job, or High-wage jobs. Exceptions to Filing RPD-41071 The following tax, fee, or surcharge programs require you to file a special form instead of this RPD-41071, Application for Refund, to claim a refund for their program: ● Oil and gas taxes other than the oil and gas proceeds withholding tax, use RPD-41136, Application for Tax Refund - Oil and Gas. ● Withholding tax on the net income of a pass-through entity (PTE) reported on PTE New Mexico Information Return for Pass-Through Entities, use RPD-41373, Application for Refund of Tax Withheld From Pass-Through Entities. ● Overpayment of tax withheld on RPD-41367, Pass-Through Entity Withholding Detail (PTW-D) Report, use RPD-41373, Application for Refund of Tax Withheld From Pass-Through Entities. ● Vehicle-related or driver-related taxes or fees, use MVD10208, Request for Refund. ● Tobacco Products Tax, use RPD-41318, Application for Tobacco Products Tax Refund. ● Spoiled or damaged cigarette stamp, use RPD-41211, Application for Refund of Cigarette Tax. Requirements for Requesting Tax Refunds The documents to attach when you request a tax refund depend on the reason for your refund claim. To claim a refund of gross receipts tax paid because you did not claim: ● An allowable deduction, attach a copy of either of the following, if applicable: ♦ The nontaxable transaction certificate (NTTC) the buyer executed so the Department can verify the buyer executed it properly and timely ♦ Any other documentation necessary to support the deduction (for example, a farmer or rancher statement) ● An exemption, attach documentation necessary to support the exemption (for example, invoices or contracts) See FYI-105, Gross Receipts & Compensating Taxes - An Overview for more information on deductions, exemptions, and credits along with required documentation to support a refund claim: Benefits of Filing Electronically The Department encourages you to file electronically whenever possible. You can file electronically on the Departments Taxpayer Access Point (TAP). Electronic filing is fast, safe, secure, and it provides these benefits: ● Filing is free on the Department website. ● File return, pay, and request a refund. ● View all letters sent by the Department ● View your account and see if there are any missing returns or payments. ● You can submit a document, all you need is the Letter ID provided on the letter you received from the Department. ● You can speak with an agent while viewing your account and they can walk you through using TAP or any notifications you may be seeing on your account. ● You can also provide third-party access to your accountant Information Required to Claim a Refund According to Section 7-1-26 NMSA 1978, the following information is required to claim a refund: ● Taxpayer's name, address, and identification number ● Type of tax for which the refund is claimed, the credit or rebate denied, or the property levied upon ● Sum of money or other property claimed ● Period(s) for which the overpayment was made ● Brief statement of the facts and law on which the claim is based, referred to as the basis for refund, and documentation to support and substantiate the taxpayer's basis for the refund ● If applicable, a copy of an amended return for each tax period for which the refund is claimed. NOTE: To claim a refund of an overpayment due to an offset or RPD-41071 3 www.tax.newmexico.gov/ RPD-41071 Rev. 07/01/2021 New Mexico Taxation and Revenue Department APPLICATION FOR REFUND Instructions to be able to complete returns, file, and pay your tax due. ● The state saves tax dollars in processing costs and results in faster processing times for returns and payments submitted to the Department. ● Register for an account or if you already have an account, log in to file electronically at: https://tap.state.nm.us. T1. Program Type Acronym Tax Program AFD Alternative Fuel Excise Tax BRT Bingo and Raffle Tax CFT Combined Fuel Tax CIT Corporate Income and Franchise Tax CMP Compensating Tax E911 Enhanced 911 Services Surcharge FID Fiduciary Income Tax GMD Gaming Manufacturers and Distributors Tax GMO Gaming Operator Tax GGR Governmental Gross Receipts Tax GRT Gross Receipts Tax HCQ Health Care Quality Surcharge ITG Interstate Telecommunications Gross Receipts Tax LVT Leased Vehicle Gross Receipts Tax and Surcharge LIQ Liquor Excise Tax LLQ Local Liquor Excise Tax 5. Email Address. Enter in an email address for the contact person. NWT Non-wage Withholding Tax OGP Oil and Gas Proceeds Withholding Tax 6. Phone Number. Enter in the phone number, please include area code and extention if applicable. PIT Personal Income Tax PRC Railroad Car Company Tax S-CORP Sub Chapter S Corporate Income Tax TRS Telecommunications Relay Service Surcharge WWT Wage Withholding Tax 2. Tax Program Type. Enter in the tax Program Type, the program type can be located in table T1. Program Type. H2O Water Conservation Fee WDT Weight Distance Tax 3. Filing Period(s). Provide the filing period(s) for the overpayment/refund claim. Provide the filing period date range, MM/DD/CCYY-MM/DD/CCYY. See examples below: Example 1: If you are requesting a refund for an income tax program provide the tax year of the return for which you filed. If you filed a 2019 Corporate Income Tax return and are requesting a refund, enter filing period as 2019. Example 2: If you are requesting a refund for a business tax program please provide the filing period(s) in which the overpayment occurred. If you filed a Gross Receipts Tax return and over reported your tax liability for filing periods January 1, 2019 to January 31, 2019 and March 1, 2019 to March 31, 2019, enter filing period as 01/01/2019-01/31/2019, 03/01/2019-03/30/2019. Example 3: If there are multiple filing period impacted by the Application for Refund, be sure to list all periods you are requesting the refund for. If you filed a monthly Gross Receipts Tax return for several filing periods but were reporting under the incorrect rate for January through May and you filed amended returns resulting in an overpayment in all periods, enter filing period as 01/01/2019-05/31/2019. WKC Worker's Compensation Fee Line Instruction: Section I: 1. Business/Taxpayer Name. Enter business name of the entity. If business name is an individual's name, enter first name, middle initial, and last name. 2. Taxpayer ID (NMBTIN, FEIN, SSN, or ITIN). Enter in the tax taxpayer identification number, this would be your New Mexico Business Tax Identification Number (NMBTIN), which was previously referred to as your CRS number, your Federal Employer Identification Number (FEIN), Social Security Number (SSN), or you Individual Taxpayer Identification Number (ITIN). 3. Mailing Address. Enter the business mailing address. Include State, City, and Zip Code on line below Mailing Address. 4. Contact Name. Enter a contact name, please provide first name and last name. Section II: 1. Overpayment Amount. Enter the overpayment amount being claimed on the RPD-41071, Application for Refund. RPD-41071 4. Amended Return. Indicate if your Application for Refund has an amended return attached. a) Yes- you have attached an amended return and are not required to file electronically or if you are attaching copies of your previously filed amended returns. NOTE: If you are mandated to file electronically you must file amended return(s) electronically. b) Previously Submitted- you have already filed electronically or have submitted your return by mail. c) Not Required- if your application for refund is an overstated tax due, duplicate payment, payment error, or does not require an amended return. NOTE: In order for your account to be evaluated for a refund, there must be an existing credit on your account. 5. Basis for Refund. You basis for refund must be clear. Example 1: Reporting Error, Deduction, Duplicate Payment, TRD Adjustment Notice, Refundable Business Credit, Nonrefundable Business Credit, Business Location Change, etc. 4 www.tax.newmexico.gov/ RPD-41071 Rev. 07/01/2021 New Mexico Taxation and Revenue Department APPLICATION FOR REFUND Instructions NOTE: If you file on TAP there is a drop-down list of Basis for Refund options to choose from. incorrectly, the National Automated Clearing House Association (NACHA) or the Office of Foreign Assets Control (OFAC) may delay, reject, or freeze your refund. If your bank does not accept your Request For Direct Deposit entries, the Department mails a check to you. 6. Brief Explanation. Provide a brief explanation of why there is an overpayment or why you are submitting a refund request. Provide as much detail as you can in order to explain the cause of the overpayment or request for refund. Example 1: We filed Gross Receipts Tax returns using the incorrect tax rate. We have amended and made the corrections to all applicable filing periods. Attach to this application all documentation that supports your refund claim. A claim for refund is not valid unless it is complete and verifiable. If additional space is needed, please attach an additional page. Your Rights and Refund Claims This sections gives you information about your rights regarding tax liabilities and offsets and about denials of claims. Tax Liabilities If you have any tax liability, the Taxation and Revenue Department may offset all or part of an allowed refund against such liability. NOTE: To apply all or any part of your refund to another report period, liability, or another tax, fee, or surcharge program, please state under Brief Explanation in detail the report period, liability and program type for which you want to apply the refund. Refund Claim Denials If the Department denies your claim for refund in whole or in part, you may file a protest with the Department within 90 days of either mailing or delivery of the denial, or you may file a lawsuit in Santa Fe District Court. 7. Signature. A signature is required in order to process the Application for Refund. The taxpayer or the authorized agent must sign this Application for Refund. If the Department does not take action on your completed claim within 180 days of receiving your claim, you may elect to treat the refund claim as denied, which allows you to pursue the remedies stated in the preceding paragraph. Section III: Request for Direct Deposit 1. The routing number, for bank identification, has nine digits. If the first two digits are not 01 through 12 or 21 through 32, the system will reject the direct deposit and you will be issued a check. If the Department requests additional relevant documentation from you, the claim in not complete. If you submit the requested documentation within the required time period, the Department uses the date the Department received the complete documentation as the start of the 180 days. If you do not provide the additional relevant documentation, the claim for refund remains incomplete. NOTE: If your check states it is payable through a different bank than the financial institution where you have your checking or savings account, do not use the routing number on that check. Instead, contact your financial institution for the correct routing number to enter on this line. For more information about remedies, please see FYI-402, Taxpayer Remedies. You can find FYI-402 at https://www.tax.newmexico.gov/forms-publications/. 2. Your account number has up to 17 characters. Include hyphens, but omit spaces and special symbols as you enter the number from left to right. Leave unused boxes blank. On the sample check, the account number is 2015551517. Do not include the check number. For More Information, Forms, and Instructions If you have any questions, including which documents to file with a refund application or an amended return, please call our Revenue Processing Division at: (866) 809-2335. You can also visit your local district office or visit the Department's website: https://www.tax.newmexico.gov. 3. Mark an X in the Checking or Savings box to indicate the type of account. 4. Mark an X in the YES or NO box to answer whether the funds for your refund would go to or through an account located outside the U.S. Marking NO means the financial institution's location is within the territorial jurisdiction of the U.S., which includes any of the following: ● Within the U.S. ● On a U.S. military base ● In American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands To find copies of tax forms, instructions, and.or publications you can visit our Forms & Publications web page on the Department website, https://www.tax.newmexico.gov/forms-publications/. Form Submission You can "Request a Refund" and upload all required documentation online using TAP, https://tap.state.nm.us. IMPORTANT: If you mark an X in the YES box, you cannot use direct deposit. Either use a different bank account or to leave the Request For Direct Deposit section blank to receive a paper check at the address on file. You can also mail your completed RPD-41071, Application for Refund to the Department: Mail: Taxation and Revenue Department P.O. Box 630 Santa Fe, New Mexico 87504-0630 If you do not answer the question, the Department mails your refund to you in a paper check. If you answer the question RPD-41071 5 www.tax.newmexico.gov/
Extracted from PDF file 2023-new-mexico-form-rpd-41071.pdf, last modified May 2021

More about the New Mexico Form RPD-41071 Other TY 2023

Used to apply for a refund of most taxes and fees paid to the state of New Mexico. Not required is filing an amended return due to overstating taxes due.

We last updated the APPLICATION FOR REFUND in January 2024, so this is the latest version of Form RPD-41071, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form RPD-41071 directly from TaxFormFinder. You can print other New Mexico tax forms here.

Other New Mexico Other Forms:

TaxFormFinder has an additional 80 New Mexico income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form RPD-41317 Solar Market Development Income Tax Credit Claim F
Form RPD-41083 Affidavit to Obtain Refund of NM Tax due a Deceased Taxpayer
Form RPD-41285 (Obsolete) Annual Statement of Withholding of Oil and Gas Proceeds
Form RPD-41272 Calculation of Estimated PIT Underpayment Penalty Form
Form ACD-31102 Tax Information Authorization

Download all NM tax forms View all 81 New Mexico Income Tax Forms


Form Sources:

New Mexico usually releases forms for the current tax year between January and April. We last updated New Mexico Form RPD-41071 from the Taxation and Revenue Department in January 2024.

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Historical Past-Year Versions of New Mexico Form RPD-41071

We have a total of thirteen past-year versions of Form RPD-41071 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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