Rpd-41355 - Quarterly Pass-Through Entity Withholding Tax Return Form - New Mexico Taxation And Revenue Department

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STATE OF NEW MEXICO
RPD-41355
Rev 10/11/2012
TAXATION AND REVENUE DEPARTMENT
QUARTERLY PASS-THROUGH ENTITY WITHHOLDING TAX RETURN
You are not required to file this return if reporting for a tax year after January 1, 2012, or a tax year ending before
January 1, 2011. For tax years 2012 and after, you are required to report and remit the tax due annually using the
Form or the web application for Form RPD-41367, Annual Withholding of Net Income From a Pass-Through Entity Detail
Report. You may continue to use the web application for this form to pay the tax due, if paying before Form RPD-
41367 for the tax year or the web application for the tax year is available.
Who Must File: For tax years beginning January 1, 2011, a pass-through entity (PTE) must deduct and withhold from each
nonresident owner's share of New Mexico net income and remit the tax withheld to the Department using Form RPD-41355,
Quarterly Pass-Through Entity Withholding Tax Return. For exceptions and adjustments to the requirement to withhold, and
important definitions, see the instructions.
A PTE is also required to file annual returns to the Department, and to provide to each of its owners sufficient information to
enable the owner to comply with the provisions of the Income Tax Act and the Corporate Income and Franchise Tax Act, with
respect to the owner's share of the net income. See "Other Reporting Requirements" on page 3 of the instructions to this form.
When to File: The withholding tax is due on or before the 25th day of the month following the close of the calendar quarter in
which the net income was earned. If the due date of the return falls on a Saturday, Sunday or state or national legal holiday,
the return is timely if the postmark bears the date of the next business day. If no net income was earned during a quarter, or
no payment of pass-through entity withholding was due for a reporting period, no quarterly return is due.
Where to File: File and pay the tax due online using the Department’s web site at https://efile.state.nm.us. See also "File
and Pay" in these instructions. If you need additional information regarding forms or instructions, please visit
mexico.gov. If you cannot electronically file, see the instructions. For assistance completing this return call (505) 827-0825.
Quarterly report period:
FEIN:
Beginning (mm-dd-yy)
Ending (mm-dd-yy)
1. Net income
1.
.00
Name:
2. Exceptions and
adjustments
2.
.00
3. Net income subject
Street/box:
.00
3.
to withholding
4. Amount withheld
4.
.00
City, state, ZIP:
Check if address
is outside the U.S.
5. Penalty
5.
6. Interest
6.
7. TOTAL
7.
PLEASE CUT AND RETURN BOTTOM PORTION WITH YOUR PAYMENT
QUARTERLY PASS-THROUGH ENTITY WITHHOLDING TAX RETURN
Quarterly report period:
FEIN:
Beginning (mm-dd-yy)
Ending (mm-dd-yy)
1. Net income
1.
.00
Name:
2. Exceptions and
adjustments
2.
.00
3. Net income subject
Street/box:
.00
3.
to withholding
4. Amount withheld
4.
.00
City, state, ZIP:
Check if address
is outside the U.S.
5. Penalty
5.
6. Interest
6.
7. TOTAL
7.
Check if amended
Signature _________________________________________ Date ______________ E-mail address _______________________________
PTW
File on-line at

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