New Mexico E-File Waiver Request Form

E-File Waiver Request Form
Form RPD-41351
RPD-41351
Rev. 01/27/2025

New Mexico Taxation and Revenue Department

E-File and E-Pay Waiver Request

Who May Use This Form: A taxpayer may request a waiver for a single tax return from the requirement to electronically
file (e-file) or electronically pay (e-pay), or both using this Form RPD-41351, E-File and E-Pay Waiver Request. Waivers
will be granted if the taxpayer is temporarily disabled; if the conduct of the taxpayer's business has been substantially
impaired; or if the taxpayer's accountant or other agent or employee who routinely electronically files for the taxpayer has
suddenly died or has become disabled per Regulation 3.1.4.18(I) 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 return for which you wish to request a waiver to file or pay electronically.
You must submit a separate Form RPD-41351 for each program for which you wish to request a waiver of the e-file or e-pay, or both requirement. Do
not combine multiple tax programs or multiple report periods on one form. The Department will notify the taxpayer if the request has been approved or
denied.
7.	

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

8.	

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

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

The waiver requested is for the e-payment of the following New Mexico tax program (Check One):
F	 Cannabis Excise Tax

9.	

F	
F	
F	
F	
F	

F	 Health Care Delivery & Access Assessment

For the report period ending

10.	 Provide a clear statement of the reason the waiver is needed. 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 waiver 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: _________________________ Waiver number: _________________________

RPD-41351
Rev. 01/27/2025

New Mexico Taxation and Revenue Department

E-File and E-Pay Waiver Request
Instructions

Certain tax programs and returns are required to be electronically filed (e-file) or electronically paid (e-pay), or both.
This form allows for a taxpayer to request an e-file or e-pay
waiver for a single return if there are certain hardships. See
publication FYI-108, Electronic Filing Mandate, for more information on who must e-file or e-pay, or both, and when you
must e-file, and how to e-file.
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, or both you will be required to continue to do so unless you receive an exception or waiver
from the Department. See "Requesting an Exception" if your
request is for more than one return.
When To File
You must submit Form RPD-41351 on or before the date
that the taxpayer's electronic return is originally due. If submitting with a paper return close to the due date of the return, please include the completed waiver with your return.
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 a waiver to file or pay electronically.
You must submit a separate Form RPD-41351 for each program for which you wish to request a waiver of the e-file
or e-pay, or both requirement. Do not combine multiple tax
programs or multiple report periods on one form. 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 waiver is
being requested for. Check only one.
8.	 Check the box next to the tax program an e-pay waiver
is being requested for. Check only one.
9.	 Enter the report period ending date. Use the date format
mm/dd/ccyy. One report period per form
10.	 Provide a clear statement of the reason the waiver is
needed. If additional space is needed, attach a separate
page.
The Department will grant a waiver for the following rea-

sons:
A.	 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 it electronically;
B.	 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
C.	 if the taxpayer's accountant or other agent or employee who routinely electronically files or pays 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 for the return or to
procure the services of a person to electronically file
or pay the return before the due date.
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 accept-

RPD-41351
Rev. 01/27/2025

New Mexico Taxation and Revenue Department

E-File and E-Pay Waiver Request
Instructions

able 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
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-41351, E-File and E-Pay Waiver
Request by mail.
Mail: Taxation and Revenue Department
Attn: Revenue Processing Division
P.O. Box 5418
Santa Fe, NM 87504-5418
Requesting an Exception
To request an exception, see Form RPD-41350, E-File and
E-Pay Exception Request. An exception of the e-file or e-pay
requirement may be granted for one or more calendar years
if a hardship exists and there is not reasonable access to the
internet in the taxpayer's community. The taxpayer must also
show a good faith effort to comply with the electronic filing
or payment requirements before an exception is granted. An
exception must be resubmitted annually and applies to the
specified calendar year.