New Mexico E-File Exception Request Form

E-File Exception Request Form
Form RPD-41350
RPD-41350
Rev. 01/27/2025

New Mexico Taxation and Revenue Department

E-File and E-Pay Exception Request

Who May Use This Form: A taxpayer may request an exception for a calendar year from the requirement to electronically
file (e-file) or electronically pay (e-pay) using this Form RPD-41350, E-File and E-Pay Exception Request. Exceptions
will be granted if a hardship exists and there is no reasonable access to the internet in the taxpayer's community. The
taxpayer must also show a good faith effort to comply with the e-file or e-pay requirements before an exception is granted
per Regulation 3.1.4.18(H) NMAC. See the instructions on the next page for more detail. Submit completed form to: Taxation and Revenue Department Attn: Revenue Processing Division, P.O. Box 5418, Santa Fe, New Mexico 87504-5418
Section 1: Identifying Information
1.	

Taxpayer Name (Individual, firm or organization)

2.	

Mailing Address - City, State, and Zip Code

3.	

Phone Number

5.	

Taxpayer Identification Number Type (Check Only One):
F	 Social Security Number (SSN)
F	 New Mexico Business Tax Identification
Number (NMBTIN)

6.	

4.	

Email Address

F	 Federal Employer Identification Number (FEIN)
F	 Cannabis Excise Tax Number

F	 Individual Taxpayer Identification Number (ITIN)

F	 Weight Distance Tax Identification Number

Taxpayer Identification Number

Section 2: Tax Program, Tax Period, and Other Details
Complete all statements about the tax program for which you wish to request an exception to file or pay electronically.
You must submit Form RPD-41350 annually for each calendar year and program for which you wish to request an exception of the e-file or e-pay, or
both requirement. The Department will notify the taxpayer if the request has been approved or denied.
7.	

The exception requested is for the e-filing of the following New Mexico tax program (Check One):
F	
F	
F	
F	
F	

Cannabis Excise Tax Withholding
Cigarette Tax
Compensating Tax
Corporate Income Tax
Gross Receipts Tax

F	
F	
F	
F	
F	

Health Care Delivery & Access Assessment
Health Care Quality Surcharge
Insurance Premium Tax
Interstate Telecommunication
Leased Vehicle Gross Receipts and Surcharge

F	
F	
F	
F	

Liquor Excise Tax
Tobacco Products Tax
Weight Distance Tax
Withholding Tax

8.	

The exception requested is for the e-payment of the following New Mexico tax program (Check One):

9.	

For calendar year (One calendar year per application.).

F	 Cannabis Excise Tax

F	 Health Care Delivery & Access Assessment

10.	 Provide a clear statement of the hardship that exists, the reason you feel there is no reasonable Internet access in your community, and the good
faith efforts taken to comply. If additional space is needed, attach a separate page.

Section 3: Signature
I declare I have examined this form, and any attachments and to the best of my knowledge and belief they are true, correct and complete.
11.	 Printed Name

12.	 Title

13.	 Signature

14.	 Date

Section 4: Department Use Only
The above request for an exception has been reviewed and the request has been o Approved o Denied for calendar year: ____________________.
Explanation for Denial, if applicable: _________________________________________________________________________________________.
Authorized by (Print Name): _____________________________________________ Signature: __________________________________________
Date of Determination: _________________________ Exception number: _________________________

RPD-41350
Rev. 01/27/2025

New Mexico Taxation and Revenue Department

E-File and E-Pay Exception Request
Instructions

Certain tax programs and returns are required to be electronically filed (e-file) or electronically paid (e-pay). This form
allows for a taxpayer to request an e-file or e-pay exception
if certain hardships exist or if the taxpayer is unable to gain
access to the internet. See publication FYI-108, Electronic
Filing Mandate, for more information on who must e-file or
e-pay, or both.
All returns can be e-filed for free through the Taxation and
Revenue Department (Department) Taxpayer Access Point
(TAP) here: https://tap.state.nm.us/Tap. When you are required to e-file or e-pay your return, you will be required to
continue to do so unless you receive an exception or waiver
from the Department. See "Requesting a Waiver" if your request is only for one return.
When To File
You must submit Form RPD-41350 annually for each calendar year for which you wish to request an exception of
the e-file or e-pay, or both requirement. An e-file or e-pay
exception request form must be received by the Department
at least 30 days before the taxpayer's electronic return is
originally due.
FORM INSTRUCTIONS
Section 1
1.	 Enter taxpayer's name. If taxpayer is an individual, enter
first name, middle initial, and last name.
2.	 Enter taxpayer's mailing address including city, state
and zip code.
3.	 Enter taxpayer's telephone number.
4.	 Enter taxpayer's email address.
5.	 Check the taxpayer identification number type that will
be provided to identify taxpayer.
6.	 Enter the taxpayer's taxpayer identification number that
corresponds to the selection on previous item.
Section 2
Complete all statements about the tax program for which
you wish to request an exception to file or pay electronically.
You must submit Form RPD-41350 annually for each calendar year and program for which you wish to request an
exception of the e-file or e-pay, or both requirement. The
Department will notify the taxpayer if the request has been
approved or denied.
7.	 Check the box next to the tax program an e-file exception is being requested for. Check only one.
8.	 Check the box next to the tax program an e-pay exception is being requested for. Check only one.
9.	 Enter the calendar year ending date. Use the date format mm/dd/ccyy. One calendar year per form.
10.	 Provide a clear statement of the hardship that exists, the
reason you feel there is no reasonable Internet access
in your community, and the good faith efforts taken to

comply. If additional space is needed, attach a separate
page.
The Department will grant an exception if a hardship exists and there is no reasonable access to the internet
in the taxpayer's community. The taxpayer must also
show a good faith effort to comply with the e-filing or
e-pay requirements before an exception is granted. The
taxpayer must provide a clear statement of the reasons
for granting the exception. Choosing not to maintain internet access if available, computer system failure or a
break in internet coverage is not an acceptable reason
for failure to comply with the e-file or e-pay requirement
and an exception will not be granted for those reasons.
Section 3
Before submission, this request must be signed by the taxpayer, a corporate officer, partner, or fiduciary who has been
previously identified as such to the Department or an authorized individual representative with the authority to perform
all authorized acts that the taxpayer can perform on behalf of
the taxpayer. If the taxpayer, a corporate officer, partner, or
fiduciary who has been previously identified as such to the
Department or an authorized individual representative with
the authority to perform all authorized acts that the taxpayer
can perform on behalf of the taxpayer is unable to sign the
request because of illness, absence, or other good cause,
any person standing in close personal or business relationship to the taxpayer may sign the application. However, the
signer must state the reasons for their signature and their
relationship to the taxpayer. By signing this request you are
certifying that this request is true, correct, and complete.
11.	 Enter the printed name of signer.
12.	 Enter the title of signer.
13.	 Enter signature.
14.	 Enter the date application is signed. Use the date format
mm/dd/ccy.
Section 4
This section is for Department use only do not complete any
of these items.
Penalty for Failure to Comply
Taxpayers who fail to submit a tax return on the required
form and in a timely manner will be assessed a penalty. Penalty is assessed at the rate of 2% of the tax due per month or
part of a month, up to 20% of the tax due, or a minimum of
$5, whichever is greater, until the return is filed in an acceptable form. Penalty applies even if the payment is remitted
properly and timely. The Department assesses penalty for
failure to file, failure to remit payment, or failure to use the
proper return format.
If you submit a return using an incorrect filing format, the
Department will reject your return, thus subjecting the filer
to the penalty imposed for failure to file. You must resubmit

RPD-41350
Rev. 01/27/2025

New Mexico Taxation and Revenue Department

E-File and E-Pay Exception Request
Instructions

the return using the proper format and in a timely manner to
avoid the penalty.
Interest
Interest is computed in the same manner as before. Interest
accrues on tax that is not paid on or before the due date of
your return even if you receive an extension of time to file.
Interest is calculated on a daily basis at the rate established
for individual income tax purposes by the U.S. Internal Revenue Code (IRC). The IRC rate is subject to change quarterly, and is announced by the Internal Revenue Service in
the last month of the previous quarter. For current quarterly
and daily rates, visit our website at https://www.tax.newmexico.gov/individuals/file-your-taxes-overview/penalty-interestrates/.
Payments
Prior to requesting a waiver for electronic payment, please
review the Department's publication FYI-401, Special Payment Methods, to review the electronic payment methods
available to see if you may be able to comply using one of
these methods.
Form Submission
Submit the completed RPD-41350, E-File and E-Pay Exception Request by mail.
Mail: Taxation and Revenue Department
Attn: Revenue Processing Division
P.O. Box 5418
Santa Fe, NM 87504-5418
REQUESTING A WAIVER
To request a waiver, see Form RPD-41351, E-File and EPay Waiver Request Form. A waiver of the e-file or e-pay
requirement may be requested for a single return for the
following reasons:
if the taxpayer is temporarily disabled because of injury or
prolonged illness and the taxpayer can show that the taxpayer is unable to procure the services of a person to complete the taxpayer's return and file or pay for it electronically;
if the conduct of the taxpayer's business has been substantially impaired due to the disability of a principal officer of
the taxpayer, physical damage to the taxpayer's business
or other similar impairments to the conduct of the taxpayer's
business causing the taxpayer an inability to electronically
file or pay, or
if the taxpayer's accountant or other agent or employee who
routinely electronically files or makes payment for taxpayer
has suddenly died or has become disabled and unable to
perform services for the taxpayer and the taxpayer can show
that the taxpayer is unable either to electronically file or pay
or to procure the services of a person to electronically file or
pay before the due date.