Form Rpd-41071 - Application For Refund (Page 3 of 3) in pdf

STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT

RPD-41071

Rev. 8/2/2012

APPLICATION FOR REFUND -

INSTRUCTIONS

• If you have any tax liability, the Taxation and Revenue Department

Taxation and Revenue Department, P.O. Box 630, Santa Fe, New

may offset all or part of an allowed refund against such liability.

Mexico 87504-0630. The Department will not process the returns

until Form RPD-41071 and the required attachments are received.

• If the Department denies your claim for refund in whole or in

part, you may file a protest with the Department within 90 days

Exceptions to Filing Form RPD-41071, Application for Refund.

of either mailing or delivery of the denial or file a lawsuit in Santa

If claiming a refund under certain tax, fee or surcharge programs

Fe District Court. If the Department does not take action on your

you must use the program specific application for refund form and

claim within 120 days of receiving your claim, you may either

follow certain procedures which are applicable to those programs.

refile it if you are within the three-year statute of limitation, or you

If you are requesting a refund of oil and gas taxes other than the oil

may file a protest within 90 days from the expiration of the 120

and gas proceeds withholding tax, use Form RPD-41136, Application

days after you filed the claim with the Department. If no action

for Tax Refund - Oil and Gas. For tax years beginning on or after

has been taken on the refund claim within 210 days, the Depart-

January 1, 2012, if you are requesting a refund of withholding tax

ment is statutorily prohibited from acting on a refund claim if the

on the net income of a pass-through entity (PTE) reported on Form

three-year statute of limitation has passed. For more information

PTE, New Mexico Information Return for Pass-Through Entities,

on your remedies, please request publication FYI-402, Taxpayer

or an overpayment of tax withheld on Form RPD-41367, Annual

Remedies, from your local district tax office or view it on-line at

Withholding of Net Income From a Pass-Through Entity Detail

Report, use Form RPD-41373, Application for Refund of Tax With-

held From Pass-Through Entities. If you are requesting a refund of

Other Required Attachments:

vehicle-related or driver-related taxes or fees, use Form MVD-10208,

Amended Returns: If your refund is the result of overstating the

Request for Refund. If requesting a refund of Tobacco Products

tax, fees or surcharges due on a previously filed return, you must

Tax, use Form RPD-41318, Application for Tobacco Products Tax

attach a fully completed amended report for each period affected.

Refund. If requesting a refund of a spoiled or damaged cigarette

See the Note under "Exceptions to Filing Form RPD-41071" below.

stamp, use Form RPD-41211, Application for Refund of Cigarette

Only one Application for Refund is required per claim regardless

Tax. All forms can be found on the Department's web site at

www.

of the number of periods amended. See the appropriate forms for

tax.newmexico.gov. Click on "Forms and Publications", then select

instructions on filing an amended return.

the applicable tax program.

To claim a refund of gross receipts tax because you did not claim an

NOTE: If your refund claim is the result of overstating the tax due

allowable deduction, you must attach the following, if applicable: 1)

on a previously filed income tax, estate tax or oil and gas tax return

a copy of the nontaxable transaction certificate (NTTC) executed by

and you are filing an amended return, you do not need to attach an

the buyer so we can verify that the NTTC was properly executed in a

application for refund. A complete amended return is sufficient to

timely manner; or 2) a copy of any other documentation necessary to

support a valid claim for refund. Be sure to submit all supporting

support the deduction (for example, a farmer or rancher statement).

forms, schedules, and backup as requested by the instructions

To claim a refund of gross receipts tax paid because of an exemption

when filing an amended return.

that you did not claim, you must attach documentation necessary

Important Changes Affecting Direct Deposit

to support the exemption (for example, invoices, contracts, etc.).

A direct deposit of your refund may not be made to a bank account

To claim a refund of an overpayment due to an offset by the Depart-

located at a financial institution outside the territorial jurisdiction of

ment, please attach a copy of the offset notice.

the United States. In order to comply with new federal banking rules,

If you have questions regarding the documents that should be filed

anyone wishing to have your refund directly deposited into your ac-

with an Application for Refund or an amended return, contact the

count, you must answer an additional question when completing

Department using the contact information on the original return or

the Direct Deposit portion of your application for tax refund. If you

the local district office listed below.

do not answer the question, your refund will be mailed to you in the

form of a paper check. If you answer the question incorrectly, your

How to Claim a Refund of CRS-1 Taxes When You Are Also

refund may be delayed, rejected or frozen by the National Automated

Required to E-File Your Return.

Clearing House Association (NACHA) or the Office of Foreign As-

If you are required to electronically file (e-file) a CRS-1 return, you

sets Control (OFAC). You will be asked whether the refund will go

must also e-file all CRS-1 amended returns. The requirement to e-file

to, or through, an account located outside the territorial jurisdiction

the CRS-1 return applies regardless of whether you were required

of the United States. You will be advised if the answer is “yes”, you

to e-file the original return, or when the original return was filed. See

should not choose the Direct Deposit method of delivering your

publication FYI-108, Electronic Filing Mandate, for details regarding

refund. Your options are to use a different bank account or to leave

when you are required to e-file CRS-1 returns.

the Direct Deposit portion of the application blank and have a paper

check mailed to the address on the taxpayer's records. A financial

If you are requesting a refund of tax previously paid, you must also

institution is located within the territorial jurisdiction of the United

submit Form RPD-41071, Application for Refund, with all required

attachments to the Department. Because Form RPD-41071 and the

States if it is located within the United States; located on a United

required attachments cannot be submitted electronically, you must

States military base, or located in American Samoa, Guam, the

promptly submit those paper forms and attachments separately. Mail

Northern Mariana Islands, Puerto Rico or the U.S. Virgin Islands.

Form RPD-41071 and other required attachments to New Mexico

FARMINGTON:

ALBUQUERQUE:

LAS CRUCES:

ROSWELL:

SANTA FE:

Taxation & Revenue Department

Taxation & Revenue Dept.

Taxation & Revenue Department

5301 Central Ave., NE

3501 E. Main Street, Suite N

2540 S. El Paseo, Bldg. # 2

400 North Pennsylvania, Suite 200

1200 South St. Francis Drive

P.O. Box 8485

P.O. Box 479

P.O. Box 607

P.O. Box 1557

P.O. Box 5374

Albuquerque, NM 87198-8485

Farmington, NM 87499-0479

Las Cruces, NM 88004-0607

Roswell, NM 88202-1557

Santa Fe, NM 87502-5374

Telephone: (505) 841-6200

Telephone: (505) 325-5049

Telephone: (575) 524-6225

Telephone: (575) 624-6065

Telephone: (505) 827-0951

Main switchboard (Santa Fe): (505) 827-0700

Form Rpd-41071 - Application For Refund Page 3

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