New Mexico Individual Income Tax Declaration for Electronic Filing and Transmittal

Individual Income Tax Declaration for Electronic Filing and Transmittal
Form PIT-8453
New Mexico Taxation and Revenue Department

PIT-8453
07/16/2020

INDIVIDUAL INCOME TAX DECLARATION FOR
ELECTRONIC FILING AND TRANSMITTAL

First Name, Middle Initial, and Last Name

Social Security Number (SSN)

Residency
Status

Spouse First Name, Middle Initial, and Last Name

Social Security Number (SSN)

Residency
Status

Mailing Address, City, State, and Zip Code

TAX YEAR (CCYY):
FILING STATUS (Check One)
(1.)	Single
(2.)	Married filing jointly
(3.)	Married filing separately (Enter spouse's name and social
security number.)

(4.)	Head of household (Enter name of person who qualifies you as
head of household if that person is not counted as a qualified
exemption on your federal return.) ____________________
(5.)	Qualifying widow(er)

PART I: TAX RETURN INFORMATION (Whole Dollar Amounts Only)		
1.	 Federal Adjusted Gross Income (as reported on PIT-1)..................... 1.
2.	 Net New Mexico Income Tax (as reported on PIT-1)........................... 2.
3.	 Total Payments and Credits (as reported on PIT-1)............................ 3.
4.	 Tax Due (as reported on PIT-1).............................................................. 4.
5.	 Overpayment (as reported on PIT-1).................................................... 5.

PART II: DECLARATION OF TAXPAYER
I declare the amounts described in Part I above agree with the amounts shown on the corresponding lines of my New Mexico personal
income tax return, and that I have examined the contents of my electronic return and accompanying schedules and statements. To the
best of my knowledge and belief, my return is true, correct, and complete. I consent that my return, including accompanying schedules
and statements, be electronically transmitted to the New Mexico Taxation and Revenue Department.
PLEASE
SIGN
HERE

Your signature

Date

Spouse's signature (If joint return, BOTH MUST sign.)

PART III: DECLARATION OF PREPARER/TRANSMITTER (If Applicable)
PAID PREPARER'S, ELECTRONIC RETURN ORIGINATOR'S or OTHER THIRD-PARTY TRANSMITTER'S USE ONLY

I declare the above taxpayer's return is based on all pertinent information of which I have knowledge. I have verified that the taxpayer's
name shown on this declaration agrees with the name that appears on the proof of account. A copy of all forms and information to be
filed with or transmitted to the New Mexico Taxation and Revenue Department have been provided to the taxpayer.
Preparer's/Transmitter's signature
Check if self-employed



Date
Preparer's PTIN

Preparer's NMBTIN (if applicable)

Firm's name (or yours, if self-employed)
Address (number, street, city, and state)

ZIP code

When required to submit a copy of this form to the Department, mail the form and attachments to:

New Mexico Taxation and Revenue Department, P.O. Box 5418, Santa Fe, NM 87502-5418

PIT-8453
07/16/2020

New Mexico Taxation and Revenue Department

INDIVIDUAL INCOME TAX DECLARATION FOR
ELECTRONIC FILING AND TRANSMITTAL
INSTRUCTIONS

WHO MUST SUBMIT THIS FORM
Taxpayers who submit a Personal Income Tax return (PIT-1)
through the Federal/State e-file program (a third-party software
program), may now be able to attach or include supporting documentation with the electronic file. If all supporting
documents are submitted with the electronic file, PIT-8453,
Individual Income Tax Declaration For Electronic Filing And
Transmittal, is not required to be submitted to the Department.

HOW TO COMPLETE THIS FORM
Complete the taxpayer name(s), address, social security
number(s), residency status*, tax year, and filing status information as reported on Form PIT-1.
*Mark the residency status box for the primary taxpayer and
the spouse exactly as it is marked on PIT-1 return, with R for
resident, N for non-resident, P for part-year resident, and F
for first-year resident.

PIT-8453 is only required to be submitted if an electronically
filed return does not attach or include supporting documentation in order to support the return data, exemptions, deductions, or credits. See the list of supporting documentation on
page 2 of these instructions.

PART I: TAX RETURN INFORMATION.
Complete lines 1 through 5 with the amounts reported on
the taxpayer's PIT-1 return. The amounts must match the
amounts reported on the taxpayers electronic PIT-1 return
and the amounts reported must be whole amounts.

When submitting PIT-8453 and one or more supporting documents, do not include copies of Form PIT-1 or Schedules
PIT-S, PIT-ADJ, PIT-RC, PIT-B, PIT-D, or PIT-CR.

PART II: DECLARATION OF TAXPAYER.
The taxpayer and spouse, if married filing jointly, must sign
PART II authorizing the electronic transmission of their return
and declaring that the taxpayer information provided on PIT8453 is true, correct, and complete. A blank PIT-8453 must be
treated the same as a blank tax return in that a tax preparer,
electronic return originator, or other third-party transmitter
must not allow any taxpayer to sign a blank PIT-8453 or tax
return. The taxpayer may review the completed tax return
on a display terminal.

Individuals electronically filing their own return through New
Mexico Taxpayer Access Point (TAP) are instructed by the
program when required to complete and submit PIT-8453.
WHO MUST COMPLETE THIS FORM
PIT-8453 must be completed when a tax preparer, electronic
return originator (ERO), or other third-party transmitter electronically transmits a PIT-1 return to the Department.

PART III: DECLARATION OF PREPARER/TRANSMITTER.
The tax preparer, electronic return originator, or other thirdparty transmitter must complete PART III. Individuals who
electronically transmitted their own returns leave Part III
blank. If a person other than the transmitter prepares the
return, the paid preparer's signature is also required. Instead
of obtaining the paid preparer's signature on the PIT-8453,
the ERO may attach to PIT-8453 a copy of the return bearing
the paid preparer's signature.

SPECIAL INSTRUCTIONS FOR A PAID TAX PREPARER,
ELECTRONIC RETURN ORIGINATOR, OR OTHER THIRDPARTY TRANSMITTER
When a personal income tax return is electronically transmitted through a paid tax preparer, electronic return originator,
or other third-party transmitter, the tax preparer or transmitter
must complete PIT-8453 and obtain a signature(s) from the
taxpayer(s), even if the form is not required to be submitted
to the Department. PIT-8453 authorizes a tax preparer or
other third party to electronically transmit (file) the tax return
on behalf of the taxpayer and authenticates the electronic
portion of the return.

SUPPORTING PAPER DOCUMENTATION REQUIRED TO
BE SUBMITTED TO THE DEPARTMENT
You must submit the PIT-8453, if any of the following supporting forms or documentation are required by instruction:
•	 An Internal Revenue Service approval for an individual taxpayer identification number (ITIN), if you or your
spouse are using an ITIN instead of an SSN for the first
time.
•	 A federal non-resident return, if you are filing a return married filing jointly and your spouse is not required to obtain
an SSN or an ITIN per federal regulation.
•	 A statement of Division of Community and Separate Income and Payments, if you are (1) married filing separate
returns, and your income and payments are not divided
evenly, or (2) married filing a joint return and you or your

After PIT-8453 has been completed and signed, paid tax
preparers and other third-party transmitters must provide
the taxpayer a copy of the prepared return and PIT-8453.
The electronic return transmitter must advise the taxpayer
of the taxpayer's responsibility for keeping all documentation
related to the tax filing for 10 years from the end of the calendar year when the return was due or filed. The electronic
return transmitter also must retain PIT-8453 and all supporting
documents for a period of three years from the end of the
calendar year when the return was due or filed.
PIT-8453

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PIT-8453
07/16/2020

New Mexico Taxation and Revenue Department

INDIVIDUAL INCOME TAX DECLARATION FOR
ELECTRONIC FILING AND TRANSMITTAL
INSTRUCTIONS

spouse, but not both, is a resident of a community property state, and your income and payments are not divided
evenly.
•	 RPD-41083, Affidavit to Obtain Refund of New Mexico
Tax Due a Deceased Taxpayer, if a refund must be made
payable to the order of a person other than a deceased
primary taxpayer or spouse.
•	 A copy of a death certificate, if the primary taxpayer or
spouse named on the return died before filing the return.
•	 A property tax statement for Los Alamos or Santa Fe
County Property, if you are claiming the additional low
income property tax rebate for Los Alamos or Santa
Fe counties on Schedule PIT-RC, and the PIT-1 return
shows an address not located in Los Alamos or Santa Fe
County.
•	 The Worksheet for Computation of Allowable Credit for
Taxes Paid to Other States by New Mexico Residents and
a copy of the other state's tax return, if claiming the credit
for taxes paid to another state.
•	 PIT-CG, New Mexico Caregiver's Statement and the Child
Day Care Credit Worksheet, when claiming the child day
care credit on Schedule PIT-RC.
•	 PIT-110, Adjustments to New Mexico Income, if you are a
non-resident whose job is located in this state, but whose
job assignments require you to be temporarily assigned
outside of New Mexico.
•	 Certification from the Human Services Department or a licensed child placement agency, in the first year a Special
Needs Adopted Child Tax Credit is claimed.
•	 Schedule CC, Alternative Tax Schedule, if you are a nonresident who qualifies to pay using an alternative tax
method.
•	 RPD-41272, Calculation of Estimated Personal Income
Tax Underpayment Penalty, if you owe penalty for underpayment of estimated personal income tax and elect to
use an alternative method, instead of the standard method, to compute your liability.
•	 RPD-41285, Annual Statement of Withholding of Oil and
Gas Proceeds, if tax was withheld from proceeds from oil
or gas wells located in New Mexico.
•	 RPD-41359, Annual Statement of Pass-Through Entity
Withholding, if tax was withheld from the net income of a
pass-through entity.
•	 RPD-41369, NM net operating loss carryforward Schedule for Personal Income Tax, if you are claiming a New
Mexico net operating loss.

•	 RPD-41227, Renewable Energy Production Tax Credit
•	 RPD-41228, New Film Production Tax Credit and New
Mexico Film Partners New Film Production Tax Credit
•	 RPD-41243, Rural Job Tax Credit
•	 RPD-41246, Electronic Card-Reading Equipment Tax
Credit
•	 RPD-41280 and RPD-41281 Job Mentorship Tax Credit
•	 RPD-41282, Land Conservation Incentives Credit
•	 RPD-41301, Affordable Housing Tax Credit
•	 RPD-41317, Solar Market Development Tax Credit
•	 RPD-41320, Angel Investment Credit
•	 RPD-41326, Rural Health Care Practitioners Tax Credit
•	 RPD-41329, Sustainable Building Tax Credit
•	 RPD-41334, Advanced Energy Tax Credit
•	 RPD-41346, Geothermal Ground-Coupled Heat Pump
Tax Credit
•	 RPD-41361, Agricultural Biomass Tax Credit
•	 RPD-41372, Veterans Employment Tax Credit
•	 RPD-41381, Film and Television Tax Credit
•	 RPD-41383, New Sustainable Building Tax Credit
•	 RPD-41386, Technology Jobs and Research and Development Tax Credit
•	 RPD-41390, Foster Youth Employment Tax Credit
•	 RPD-41406, New Solar Market Development Credit
•	 Any other paper schedules or attachments required by
instruction
AMENDED RETURNS
You may also use this form to submit backup documentation for amended returns. For an amended return, you are
required to submit corrected annual information returns and
statements of withholding, and if required, applicable federal
forms and schedules, and letters of explanation.
FORM SUBMISSION
Mail PIT-8453, Individual Income Tax Declaration For Electronic Filing And Transmittal, and attachments to:
New Mexico Taxation and Revenue Department
P.O. Box 5418
Santa Fe, NM 87502-5418

Required forms and documentation to support your claim
for any of the following refundable or non-refundable credits
on Schedules PIT-RC or PIT-CR:
•	 PIT-4, Preservation of Cultural Properties Credit
•	 PIT-5, Qualified Business Facility Rehabilitation Credit
PIT-8453

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