New Mexico Certification of Eligibility For The Veteran Employer

Certification of Eligibility For The Veteran Employer
Form RPD-41370
RPD-41370
Rev. 07/06/2015

State of New Mexico - Taxation and Revenue Department

CERTIFICATION OF ELIGIBILITY FOR THE VETERAN EMPLOYMENT TAX CREDIT

Who May Use This Form. Form RPD-41370, Certification of Eligibility for the Veteran Employment Tax Credit, is to be used by eligible
employers to certify that an employee, included in an application for Veteran Employment Tax Credit, is a qualified military veteran and
that the employer is eligible to claim the credit for the wages paid to the veteran during the qualified period of employment.
To apply for the credit you must complete Form RPD-41371, Application for Veteran Employment Tax Credit, and attach a Form RPD41370, Certification of Eligibility for the Veteran Employment Tax Credit, for each qualified military veteran included in the total credit which
is summarized on the application, Form RPD-41371. An application can include multiple certifications for multiple qualified military veterans
for the tax year of the application. Submit the application and certifications to the Taxation and Revenue Department for approval prior to
claiming the credit. Once approved, you may claim the credit against your personal or corporate income tax due by attaching Form RPD41372, Veteran Employment Tax Credit Claim Form, to the tax return for the tax year in which you employ the qualified military veteran.
The amount of the approved veteran employment tax credit that exceeds your income tax or corporate income tax liability in the taxable
year in which the credit is claimed will not be refunded, but may be carried forward for up to three years.
For information on the status of an application, call (505) 827-0792.
Name of eligible employer

New Mexico Business Tax Identification Number (NMBTIN)

Qualification Information
1. Enter the employer’s tax year in which the eligible employment took place.

through
(mm-dd-ccyy)

	 If the veteran was employed across multiple tax years, complete a certifications for each tax year.

(mm-dd-ccyy)

2. Enter the name and social security number of the eligible military veteran exactly as it appears on the DD Form 214.
Name: _________________________________________________________
SSN: __________________
3. Enter the date the qualified military veteran was honorably discharged from the U.S. military.
Attach a copy of the veteran’s DD Form 214 showing the date of the honorable discharge from a branch of the United States military.

(mm-dd-ccyy)

4. Enter the date the qualified military veteran was hired by the employer.

(mm-dd-ccyy)

5. Enter the qualified period of employment during the tax year. (See the instructions.)

through
(mm-dd-ccyy)

(mm-dd-ccyy)

6. Was the veteran employed by the eligible employer prior to the veteran’s deployment?

Yes

No

Compute the Veteran Employment Tax Credit

7. Determine the number of days the veteran was employed during the tax year of this claim.
	 The tax year of this claim is indicated on line 1.
8.	 The number of days in the tax year of this claim.
		Most full-year filers, enter 365 or 366 for a leap year. Short-year filers, enter the number of days of the short-year return.

9. Divide line 7 by line 8. Calculate the percentage to 3 decimal places.
If the number in lines 7 and 8 are the same number, enter “1.000”.

10.	Multiply line 9 by $1,000. This is the total veteran employment tax credit allowed
	 for this employee for this tax year. Include this amount on RPD-41371, Application for Veterans Employment Tax Credit.

$

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

11. the person named on Line 2 of this form is a qualified military veteran as defined in Sections 7-2-18.28 or
7-2A-27 NMSA 1978 (see instructions), and
12. the qualified military veteran was employed by the applicant, for at least 40 hours per week, in New Mexico dur	
ing the qualified period of employment shown on line 5.

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

Signature of applicant

Date

State of New Mexico - Taxation and Revenue Department
CERTIFICATION OF ELIGIBILITY FOR THE VETERAN EMPLOYMENT TAX CREDIT
INSTRUCTIONS

RPD-41370
Rev. 07/06/2015

Page 1 of 2

ABOUT THIS TAX CREDIT
For tax years beginning on or after January 1, 2012, but
not after December 31, 2016, a taxpayer who employs a
qualified military veteran for at least 40 hours per week, in
New Mexico is eligible for a credit against the taxpayer’s
personal or corporate income tax liability for up to $1,000
for wages paid to each qualified military veteran. If the
veteran’s qualified period of employment is less than a full
year, the credit for that year is reduced based on the ratio
of the qualified period of employment over the full tax year
of the employer.
•	 An employer may not receive the credit for any individual
qualified military veteran for more than one calendar year
from the date of hire.
•	 Multiple employers may not receive a credit for more
than one year combined for the same qualified military
veteran.
•	 Only one employer may receive the credit for a specific
veteran during a tax year.
•	 The date of discharge may not exceed two years from
the date the employer hired the military veteran.
•	 The veteran employment tax credit is only allowed for
the employment of a veteran who was not previously
employed by the taxpayer prior to the individual’s deployment.
That portion of a veteran employment tax credit approved
by Taxation and Revenue Department (TRD) that exceeds
a taxpayer’s income tax liability in the tax year in which the
veteran employment tax credit is claimed may not be refunded to the taxpayer, but may be carried forward for up to
three years. The veteran employment tax credit may not be
transferred to another taxpayer.
Married individuals filing separate returns for a tax year for
which they could have filed a joint return, each may claim
only one-half of the veteran employment tax credit that would
have been claimed on a joint return.
ATTACHMENTS
The taxpayer must provide a copy of the qualified military
veteran’s DD Form 214, Certificate of Release or Discharge
from Active Duty, or other evidence acceptable to the Department. The document must show the date the military veteran
was honorably discharged from a branch of the United States
military. Evidence other than the qualified military veteran’s
DD Form 214 should be approved through the Department
before submitting the application. The Department may request additional information establishing that the employee
is a qualified military veteran.

HOW TO COMPLETE THIS FORM
Complete all information requested. Enter the name and the
New Mexico Business Tax Identification Number (NMBTIN)
of the employer. This must be the same name and number
on Form RPD-41371, Application for Veteran Employment
Tax Credit.
NOTE: When an entry requires a date, enter the date using a
two-digit month and day and a four-digit year (mm/dd/ccyy).
Qualification Information
1.	 Enter the employer’s tax year in which the eligible employment took place. Enter the first day of the tax year
and the last day of the tax year.
2.	 Enter the name and the social security number of the
eligible military veteran employed, exactly as the name
and social security number appears on the qualified
military veteran’s DD Form 214.
3.	 Enter the date the qualified military veteran was honorably discharged from a branch of the United States
military. Attach a copy of the veteran’s DD Form 214,
Certificate of Release or Discharge from Active Duty.
4.	 Enter the date the employer hired the qualified military
veteran.
5.	 Enter the qualified period of employment during the tax
year. If hired in the middle of the tax year (reported on line
1), enter the date of hire. If hired before the employer’s
tax year, enter the first day of the employer’s tax year.
	

For the ending date enter the earlier of:
•	 the date the qualified military veteran ceased working
for the employer,
•	 the date one year after the date of hire, or
•	 the last day of the year.

	

NOTE: The veteran must have been employed for at
least 40 hours per week, and the qualified period may
not exceed 1 calendar year from the date of hire.

6.	 Indicate whether the veteran was employed by the employer prior to the veteran’s deployment or entry into the
U.S. military. If the answer is yes, then the employment
of the military veteran does not qualify for the veteran
employment tax credit.
Compute the Veteran Employment Tax Credit
7.	 Enter the total number of days that the qualified military
veteran was employed by the employer during the employer’s tax year (line 1 of this form).

State of New Mexico - Taxation and Revenue Department
CERTIFICATION OF ELIGIBILITY FOR THE VETERAN EMPLOYMENT TAX CREDIT
INSTRUCTIONS

RPD-41370
Rev. 07/06/2015

Page 2 of 2

8.	 Enter the number of days in the tax year of this claim.
Most full-year filers will enter 365 or 366 for a leap year.
A taxpayer who has a short-year return enters the number
of days included in their tax year.
9.	 Divide line 7 by line 8. Calculate the percentage to 3
decimal places. If the numbers in lines 7 and 8 are the
same number, enter 1.000.
10.	 Multiply line 9 by $1,000. This is the total veteran employment tax credit allowed for this qualified military veteran
for this tax year. Include this amount on the Application
for Veteran Employment Tax Credit, RPD-41371. A certificate of eligibility for each qualified military veteran
employee during the qualified period must be attached
to Form RPD-41371, Application for Veteran Employment
Tax Credit.
Certifications
To qualify for the veteran employment tax credit, both certifications must be met. Check the boxes that apply.
11.	Mark the box to certify that the employee meets the definition of a “qualified military veteran.” See Definitions in
these instructions.
12.	Mark the box to certify that the qualified military veteran is
employed for at least 40 hours per week, by the employer

at a location in New Mexico, during the qualified period
of employment, as shown on line 5 of this form.
This form must be signed and dated. Attach the completed
form to Form RPD-41371, Application for Veteran Employment Tax Credit.
Mail to:
Taxation and Revenue Department
P.O. Box 5418
Santa Fe, NM 87502-5418
Once approved, use Form RPD-41372, Veteran Employment
Tax Credit Claim Form, to claim the credit against the tax due.
Attach the claim form to the corporate or personal income tax
return to which you wish to apply the credit. Any excess may
be carried forward for up to three years.
IMPORTANT: The Department may require you to furnish
additional documentation to verify eligibility.
DEFINITION
A qualified military veteran means an individual who is
hired within two years of receipt of an honorable discharge
from a branch of the U.S. military and who works at least 40
hours per week during the taxable year for which the veteran
employment tax credit is claimed.
The qualified military veteran must work or be expected to