New Mexico APPLICATION FOR REFUND

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

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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

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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

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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.

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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

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