Form Fid-1 - New Mexico Fiduciary Income Tax Return

2012 FID-1

*128080200*

NEW MEXICO

FIDUCIARY INCOME TAX RETURN

Mail original of this return and tax due to the New Mexico Taxation and Revenue Department, P.O. Box 25127, Santa Fe, NM 87504-5127, on or before April 15, 2013. Tax due must be

paid in full. For fiscal-year estates and trusts, return must be filed on or before the fifteenth day of the fourth month following the close of the fiscal year. DO NOT SEND CASH.

Name of estate or trust

Name and title of fiduciary

FOR DEPARTMENT USE

ONLY

Address of fiduciary (number and street), city, state and ZIP code

Federal employer identification number of estate or trust (REQUIRED)

Date trust or estate created. _______________________________

If this is a final fiduciary return, give liquidation or distribution

____________

Calendar year

Fiscal year beginning

ending 12-31-12

date. __________________________________________________

and ending

ChECk ApplICAblE bOXEs

Has an adjustment to your federal taxable income for any

Amended

Simple Trust

prior year by the Internal Revenue Service not been reported to

New Mexico?

YES

Estate

Complex Trust

If yes, an amended New Mexico return must be submitted.

Check the box if a New Mexico resident trust or estate.

Enter 1, 2, 3, 4 or 5, if you owe penalty on underpayment of

estimated tax and you qualify for special calculation

EXTENSION OF TIME TO FILE - Check the box if you have a federal

methods. (Attach Form RPD-41272)

or New Mexico state extension. Enter the extension date.

Extended to:

1. Federal taxable income of fiduciary (Sec. 641(c) federal taxable income ________________ ) .................

2. Additions to federal income (from FID-1 page 2, line 3) ...............................................................................

3. Deductions from federal income (from FID-1 page 2, line 7) ........................................................................

4. New Mexico taxable income (Add lines 1 and 2 then subtract line 3) ..........................................................

5. Tax on amount on line 4 (Use the Tax Rate Table in FID-1 instructions, page 5) .........................................

New Mexico percentage (from FID-B, Schedule 1, line 16)..........................................................................

7. New Mexico income tax (Multiply line 5 by the percentage on line 6 and enter here.

If you do not need to complete Form FID-B, enter amount from line 5) .......................................................

8. Tax on lump-sum distributions (from worksheet on page 6 of instructions) ..................................................

9. Total New Mexico tax (Add lines 7 and 8) ....................................................................................................

10. Credit for taxes paid to another state (Include a copy of other state's return) .................................................

11. Total credits applied against the income tax liability due (Attach Schedule FID-CR) ...................................

12. Net New Mexico income tax (Add lines 10 and 11, then subtract from line 9. Cannot be less than zero) ....

13. Payments (Enter total amount paid with payment vouchers, FID-PV, FID-EXT and FID-ES) ......................

14. New Mexico income tax withheld (Attach all annual statements of income and withholding) .....................

15. New Mexico income tax withheld from oil and gas proceeds (Attach 1099-Misc or Form RPD-41285) .......

16. New Mexico income tax withheld from a pass-through entity (Attach 1099-Misc or Form RPD-41359) ......

17. Amount from lines 15 and 16 passed to beneficiaries on Form 1099-Misc or RPD-41359 ..........................

18. Total payments and tax withheld (Subtract line 17 from the sum of lines 13 through 16).............................

19. Tax Due (If line 12 is more than line 18, enter the tax due) ..........................................................................

20. Penalty (see instructions) .............................................................................................................................

21. Interest (see instructions) .............................................................................................................................

22. Total amount due (Add lines 19, 20 and 21) .................................................................................................

23. Overpayment (If line 18 is more than line 12, enter the difference) ..............................................................

23a. Amount of overpayment to be applied to 2013 liability (not more than line 23) ...................................

23a

23b. Amount of overpayment to be refunded (Subtract line 23a from line 23) ............................................

23b

24. Refundable portion of renewable energy production tax credit claimed (Attach Form RPD-41227) ............

25. Total refund of overpaid tax and refundable credit due to you (Add lines 23b and 24) ................................

26. Refundable portion of the film production tax credit

.......................................

(Attach Form RPD-41228)

Form Fid-1 - New Mexico Fiduciary Income Tax Return - 2012

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