Instructions Draft For Pit-1 - New Mexico Personal Income Tax Return - 2013 Page 11
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44include the PIT-PV when submitting
come, credits, or rebates, and changes
All Annual Information Returns
your payment with your return. Write
to federal taxable income require an
and Withholding Statements. At-
your social security number, PIT-
amended New Mexico personal in-
tach to your PIT-1 return a copy of all
PV, and the tax year on all checks
come tax return for the same year. For
annual information returns and with-
and money orders.
tax years beginning on or after January
holding statements showing income
1, 2013, but not after December 31,
and New Mexico income tax withheld.
PIT- EXT, Personal Income Tax
2013, an amended return must be filed
Include all federal Form(s) W-2, 1099,
Extension Payment Voucher. If you
on the 2013 PIT-X return.
1099-MISC, 1099-R, and W-2G, and
expect your return to show a balance
New Mexico Form(s) RPD-41359, An-
due and you have obtained either a
If the New Mexico amended return
nual Statement of Pass-Through Entity
DRAFT 1.2
federal automatic extension or a New
reports changes as the result of filing
Withholding, or Form RPD-41285,
Mexico extension, use the PIT-EXT
an amended federal return, attach
Annual Statement of Withholding of
payment voucher to make an exten-
copies of the applicable federal forms
Oil and Gas Proceeds.
sion payment by mail or delivery. By
and schedules. In all cases, indicate
obtaining an extension of time to file
the reason for amending the return on
A Statement of Division of Commu-
your return, penalty for failure to file
the PIT-X, page 2.
nity and Separate Income and Pay-
10-08-2013
and pay is waived through the exten-
ments. Attach a statement reflecting
sion period, if you file the return and
NOTE: The law requires an amended
a correct division of community and
pay the tax shown on the return by the
New Mexico return to be filed within 90
separate income and payments if your
extended due date.
days of the date an adjustment to your
income and payments are not evenly
federal return becomes final.
distributed, and if any of the following
However, interest continues to accrue
are true:
even if you obtain the extension. If you
For tax years beginning on a date after
•
You are married and filing separate
expect to owe more tax when you file
January 1, 2005, but before December
returns.
your 2013 return, make a payment us-
31, 2010, an amended return must be
•
You divorced during 2013.
ing the 2013 PIT-EXT payment vouch-
filed on the PIT-X return that is specific
•
You or your spouse, but not both,
er to avoid the accrual of interest.
to the tax year of your original return.
claim the exemption for income of
For tax years beginning before
persons 100 years or older.
PIT-ES, Personal Income Estimated
January 1, 2005, file amended returns
•
Tax Payment Voucher. To make
using the form for the appropriate tax
You or your spouse, but not both,
estimated tax payments by mail or
year and mark the Amended check-
are residents of a community prop-
delivery, you need to complete a PIT-
box or write Amended at the top of
erty state.
ES payment voucher. Include it with
the form if no checkbox is present on
your check or money order. Write your
the form.
Community property states are New
social security number, PIT-ES, and
Mexico, Arizona, California, Idaho,
the correct tax year for the quarter
For tax years before 2005, do not
Louisiana, Nevada, Texas, Washing-
on all checks and money orders. For
file an amended return on a PIT-X
ton, and Wisconsin.
example, when filing the fourth quarter
form even if indicated in the instruc-
estimated tax payment for tax year
tions for the tax year. The Department
Form RPD-41083, Affidavit to Ob-
2013 due January 15, 2014, make sure
cannot accept a return filed on a PIT-
tain Refund of New Mexico Tax Due
the tax year indicates 2013 on the PIT-
X return for a year before January 1,
a Deceased Taxpayer, is used to
ES payment voucher.
2005.
claim a refund for a deceased taxpayer
when the refund is paid to the order
Do not combine payments for tax due
When completing an amended return,
of a person other than the surviving
on your 2013 return and payments
you must submit ALL Schedules
spouse or to the estate of the de-
of your 2014 estimated income tax
PIT-ADJ, PIT-RC, PIT-B, PIT-CR, PIT-
ceased. A copy of a death certificate or
liability on the same check or money
D and PIT-S to support the entries
other proof of death must be attached.
order. If you combine payments, it is
on the PIT-X, even if they did not
likely they will not be credited to your
change from the original version.
In the first year in which a taxpayer
account in the way you would want.
Please follow the instructions carefully.
claims a credit for a Special Needs
You do not need to file forms W-2 and
Adoption, attach Certification from
Please make sure you are using the
similar information forms unless you
the Children Youth and Families De-
correct payment voucher (PIT-PV,
are amending your New Mexico return
partment or a licensed child place-
PIT-EXT, or PIT-ES) and that the
to change the amount of withholding
ment agency that the adopted child is
payment voucher indicates the cor-
reported.
under 18 years of age and meets the
rect tax year of the return to which
definition of a “difficult-to-place-child”
you want the payment to apply.
OTHER FORMS OR ATTACHMENTS
as defined in the Adoption Act (Sub-
YOU MAY NEED TO FILE
section B of Section 32A-5-44 NMSA
AMENDED RETURNS
This section describes other forms or
1978), and the classification is based
Any change to New Mexico taxable in-
attachments you might need to file.
on physical or mental impairment or
PIT-1
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