New Mexico Certificate of Eligibility For The Rural Job Tax Credit

Certificate of Eligibility For The Rural Job Tax Credit
Form RPD-41247
State of New Mexico - Taxation & Revenue Department

RPD-41247
Rev. 10/23/2014

CERTIFICATE OF ELIGIBILITY FOR THE RURAL JOB TAX CREDIT
Purpose of Form. Form RPD-41247 is to be used by a qualified employer to supplement a claim for the Rural Job Tax
Credit. This form certifies the wages of an eligible employee during a qualified period for a qualified job. See the instructions
for important definitions.
How to File this Form. To apply for the Rural Job Tax Credit, complete Form RPD-41238 Application for Rural Job Tax
Credit. Attach Form RPD-41247, Certificate of Eligibility for the Rural Job Tax Credit, for each qualified job in the eligible
period claimed. Summarize the total eligible jobs and the wages on Form RPD-41238, Application for Rural Job Tax Credit.
Submit all documentation to the Taxation and Revenue Department for approval. Once the credit is approved, you will
receive notification from the Department. See the instructions for Form RPD-41238, Application for Rural Job Tax Credit,
for further details.
For the status of the credit application, call the call center at 1-866-285-2996.
Name of eligible employer

New Mexico Business Tax Identification Number (NMBTIN)

Physical address

City, state and ZIP code

Mailing address

City, state and ZIP code

Name of contact

Phone number

Email address

1. The date the qualifying job was created:
2. Name of eligible employee(s) :
3. The qualifying period for this certificate is:

through
(mm/dd/ccyy)

4. The number of qualified periods previously claimed for this qualifying job:

(mm/dd/ccyy)

I certify that: (Mark the boxes that apply and complete the required information.)
	

	

     See the instructions for important definitions.

5.

the person(s) employed in this qualified period is an eligible employee as defined in 7-2E-1.1 NMSA 1978

6.

the job is a qualifying job as defined in 7-2E-1.1 NMSA 1978.

7.

wages paid to the eligible employee during this qualified period were: $

8.

number of weeks during the qualifying period that the position was occupied :

9.

the qualifying job is located in a:

tier one

tier two area.

Under penalty of perjury I declare that I have examined this claim, and to the best of my knowledge and belief it is
true, correct and complete.

Date

Signature of claimant
Subscribed and sworn before me this
Notary Public

day of
My commission expires

, 20

RPD-41247
Rev. 10/23/2014

State of New Mexico - Taxation & Revenue Department

INSTRUCTIONS FOR CERTIFICATE OF ELIGIBILITY FOR THE RURAL JOB TAX CREDIT
ABOUT THIS CREDIT
Eligible employers may earn the rural job tax credit for each
qualifying job created after July 1, 2000. The holder of the
credit may apply all or a portion of the rural job tax credit
to gross receipts (excluding tax imposed by a municipality
or county), compensating, and withholding taxes due. The
holder also may apply the credit to personal or corporate
income taxes due. See Form-41238, Application for Rural
Job Tax Credit, for further details.
HOW TO COMPLETE THIS FORM
Complete all information requested in the address block. An
“eligible employer” is an employer in a tier one or tier two area
(see below) who is eligibile for in-plant training assistance by
the Economic Development Department pursuant to Section
21-19-7 NMSA 1978.
1. Enter the date the qualifying job was created. The qualifying job must have been created after July 1, 2000.
2. Enter the name of the eligible employee(s) occupying the
qualifying job. If more than one employee occupied the job during the qualified period, include the names of each employee.
3. Enter the qualifying period for which this credit is claimed.
See the definition of “Qualifying Period” below.
4. Enter the number of previous qualified periods claimed for
this job. The rural job tax credit may be claimed a maximum of:
	
a. Four qualifying periods for each job performed or
based at a location in a tier one area.
	
b. Two qualifying periods for each job performed or
based at a location in a tier two area.
Certifications
To qualify, all of the following certifications must be met. Check
the applicable boxes on the form that apply.
Refer to the definitions for the terms provided in these instructions.
5. Certify that the employee(s) who is occupying the job
during this period meets the definition of eligible employee.
6. Certify that the job is a qualifying job as defined.
7. Certify the wages paid to the eligible employee(s) occupying the qualifying job for the qualified period. Enter the lower
of either the total wages paid to the employee or $16,000.
The maximum that may be claimed is $16,000 per qualifying
job, per qualifying period.
8. Certify that an eligible employee has occupied this job for
at least 48 weeks of the qualifying period indicated on line 3.
9. Certify whether the job is performed or based at a location
in a tier one or a tier two area.
Attach this form to Form RPD-41238, Application for Rural Job
Tax Credit, and mail to: Taxation and Revenue Department,
ATTN:  Director’s Office, P.O. Box 8485, Albuquerque, NM
87198-8485.

Page 1 of 2
Definition of Eligible Employee  
Eligible Employee means any individual other than an individual who:
	
a. bears any of the relationships described in Paragraphs (1) through (8) of the 26 U.S.C. Section 152(a) to the
employer or, if the employer is a corporation, to an individual
who owns, directly or indirectly, more than 50% in value of the
outstanding stock of the corporation or, if the employer is an
entity other than a corporation, to any individual who owns,
directly or indirectly, more than 50% of the capital and profits
interest in the entity;
	
b. if the employer is an estate or trust, is a grantor,
beneficiary or fiduciary of the estate or trust or is an individual
who bears any of the relationships described in Paragraphs
(1) through (8) of the 26 U.S.C. Section 152(a) to a grantor,
beneficiary or fiduciary of the estate or trust, or
	
c. is a dependent, as that term is described in 26
U.S.C. Section 152(a)(9), of the employer or, if the taxpayer
is a corporation, of an individual who owns, directly or indirectly, more than 50% in value of the outstanding stock of
the corporation or, if the employer is an entity other than a
corporation, of any individual who owns, directly or indirectly,
more than 50% of the capital and profits interests in the entity
or, if the employer is an estate or trust, of a grantor, beneficiary
or fiduciary of the estate or trust.
Definition of Qualifying Job
A job established by an eligible employer that is occupied
by an eligible employee for at least 48 weeks of a qualifying
period.
A qualifying job shall not be eligible for a rural job tax credit
pursuant to this section if:
1.	 The job is created due to a business merger, acquisition
or other change in organization;
2.	 The eligible employee was terminated from employment
in New Mexico by another employer involved in the
merger, acquisition or other change in organization; and
3.	 The job is performed by:
a.	 The person who performed the job or its functional
equivalent prior to the business merger, acquisition
or other change in organization; or
b.	 A person replacing the person who performed the
job or its functional equivalent prior to the business
merger, acquisition or other change in organization.
If, however, a qualifying job that was created by another
employer and for which the rural job tax credit claim was
received by the Taxation and Revenue Department prior to
July 1, 2013, and is under review or has been approved shall
remain eligible for the rural job tax credit for the balance of
the qualifying periods for which the job qualifies by the new
employer that results from a business merger, acquisition or
other change in the organization.

RPD-41247
Rev. 10/23/2014

State of New Mexico - Taxation & Revenue Department

INSTRUCTIONS FOR CERTIFICATE OF ELIGIBILITY FOR THE RURAL JOB TAX CREDIT
Page 2 of 2
A job shall not be eligible for a rural job tax credit pursuant
to this section if the job is created due to an eligible employer entering into a contract or becoming a subcontractor
to a contract with a governmental entity that replaces one or
more entities performing functionally equivalent services for
the governmental entity in New Mexico unless the job is a
qualifying job that was not being performed by an employee
of the replaced entity.
Definition of Wages
Effective July 1, 2013, wages means all compensation paid
by an eligible employer to an eligible employee through the
employer’s payroll system, including those wages the employee elects to defer or redirect, such as the employee’s
contribution to 401(k) or cafeteria plan programs, but not
including benefits or the employer’s share of payroll taxes.

Definition of Qualifying Period
“Qualifing Period” means the 12 months starting on the first
day of an eligible employee’s working in a qualifying job, or
12 months starting on the anniversary of the day the eligible
employee begins working in a qualifying job.
Definition of Tier Areas
This credit is not available for jobs performed or based in
Los Alamos County, the cities of Albuquerque, Los Ranchos,
Corrales, Rio Rancho, Tijeras, Santa Fe, Las Cruces or
Farmington, or within 10 road miles of any of these cities. Tier
two areas are Roswell, Clovis, Carlsbad, Hobbs, Gallup and
Alamogordo. Tier one area is anywhere within New Mexico
not listed above.