Form Pit-X - Amended New Mexico Personal Income Tax Return Preparation Instructions
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4AMENDED NEW MEXICO PERSONAL INCOME TAX
RETURN PREPARATION INSTRUCTIONS
GENERAL INSTRUCTIONS
Taxation & Revenue Department
should, however, keep a record in your
ATTN: PIT-X Unit
files of anyone who assisted you in the
Purpose of Form
P.O. Box 25122
preparation of your return.
Santa Fe, NM 87504-5122
__________________________________________________
Use Form PIT-X to correct or amend per-
sonal income tax returns filed for 1994,
Please be sure to write your social secu-
SPECIFIC INSTRUCTIONS
1995, 1996 or 1997. If you need to amend
rity number and the tax year and return
a return for an earlier year, obtain the
type (for example, “1996 PIT-X”) on any
Above your name, enter the calendar, or
forms and instructions for that year for
check or money order you include with
fiscal, year of the return you are amend-
guidance. Do not use Form PIT-X to
your amended return.
ing.
amend a return for any year before 1994.
Information on Income, Deductions,
Name, Address, Social Security Num-
Rebates, Credits, etc.
ber, and Residency Status
File a separate Form PIT-X for each year
you are amending. If you are changing
your New Mexico return, you may also
If you have questions about any item of
If amending a joint return, list your names
have to change your federal return.
income or available deductions, rebates
and social security numbers in the same
Please note that it often takes 3 to 4
or credits, the instructions for the return
order as shown on the original return. If
months to process Form PIT-X.
year you are amending may help you.
changing from a separate to a joint re-
Related schedules and forms may also
turn and your spouse did not file an origi-
When to File
be helpful. Be sure to use the Tax Table
nal return, enter your name and social
or Tax Rate Schedule for the proper year
security number first.
File Form PIT-X only after you have filed
to figure the corrected tax. To get prior
your original return. Generally, Form PIT-
year forms, schedules and instructions,
Enter your complete, current mailing ad-
X must be filed within 3 years after the
call 505-827-2206.
dress as indicated. Put an “X” in the box
date you filed the original return or within
to indicate your, and your spouse’s, resi-
Death of a Taxpayer
3 years after the date you paid the tax,
dency status.
whichever is later. A return filed early is
considered filed on the due date.
If you are filing a Form PIT-X for a de-
Items A, B and C
ceased taxpayer, check the appropriate
If you need to correct your return after you
box under the name and address sec-
Enter an “X” in the appropriate boxes to
have filed it, but before the April 15 due
tion of Form PIT-X.
answer items A, B and C.
date, do not use Form PIT-X. Instead, file
another return with the corrected informa-
If you are filing a joint return as a surviv-
Item C, Filing Status. If you and your
tion and mark “CORRECTED” in red
ing spouse, write “Filing as surviving
spouse are changing from separate re-
across the top of the PIT-1 or PIT-A.
spouse” in the area where you sign the
turns to a joint return, enter in column A
return. If someone else is the personal
the amounts from your return as origi-
If any adjustment is made as the result of
representative, he or she must also sign.
nally filed or as previously adjusted (ei-
an audit by the Internal Revenue Service
ther by you or the Department). Next, com-
or the filing of an amended return with
Claiming a Refund for a Deceased Tax-
bine the amounts from your spouse’s
the Internal Revenue Service, New
payer. If you are filing a joint return as a
return as originally filed or as previously
Mexico law requires you to file an
surviving spouse, you only need to file
adjusted with any other changes you or
amended New Mexico return within 90
Form PIT-X to claim the refund. If you are
your spouse are making to determine the
days after the audit is final or the
a court-appointed representative or any
amounts to enter in column B. If your
amended federal return is processed.
other person claiming a deceased
spouse did not file an original return, in-
taxpayer’s refund, file Form PIT-X and at-
clude your spouse’s income, deductions,
Net Operating Loss
tach Form RP-20, Affidavit to Obtain Re-
credits, rebates, etc. in determining the
fund of New Mexico Tax, and any other
amounts to enter in column B. Then, read
New Mexico does not permit the carryback
information required by its instructions.
the instructions for column C (below) to
of a net operating loss. A net operating
figure the amounts to enter in that col-
loss may be carried forward only for a
Paid Preparer
umn. Both of you must sign Form PIT-X.
maximum of 5 years.
If you are amending a return and there is
Generally, anyone you pay to prepare your
any tax due, it must be paid in full.
Where to File
return must sign it by hand in the space
provided. Signature stamps or labels may
Columns A Through C
Mail your completed, signed return, along
not be used. The preparer must give you
Do not enter cents in Columns A through
with your check or money order if the
a copy of the return for your records.
C. If you filed your original return showing
amended return shows additional tax
Someone who prepares your return but
cents, enter only the whole dollar num-
due, to:
does not charge you, should not sign. You
ber.
PIT-X
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