Looking for a New Mexico Income Tax Forms And Templates? Download it for free!

STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT

ACD-31012 12

INDIVIDUAL INCOME TAX DECLARATION FOR

Rev. 12/13/2012

ELECTRONIC FILING AND TRANSMITTAL

PIT-8453

For the year January 1 - December 31, 2012

INSTRUCTIONS

Page 1 of 2

authenticates the electronic portion of the return,

Who Must Complete this Form:

Form 2012 PIT-8453 must be completed when a tax preparer,

After Form PIT-8453 has been completed and signed, paid

electronic return originator (ERO), or other third-party trans-

tax preparers and other third-party transmitters must pro-

mitter electronically transmits a 2012 New Mexico personal

vide the taxpayer a copy of the prepared return and Form

income tax return to the Department. Form 2012 PIT-8453

PIT-8453. The electronic return transmitter must advise

must also be completed by an individual who electronically

the taxpayer of the taxpayer's responsibility for keeping all

transmits (files) their own return, but only when supporting

documentation related to the tax filing for ten years from

documentation is required to be submitted to the Department

the end of the calendar year in which the return was due

in paper form. A copy of Form PIT-8453 need only be sub-

or filed. The electronic return transmitter also must retain

mitted to the Department when supporting documentation is

Form PIT-8453 and all supporting documents for a period

required and can only be submitted to the Department in paper

of three years from the end of the calendar year in which

format. See Who Must Submit this Form to the Department,

the return was due or filed.

for further details.

How to Complete this Form:

New for 2012: Taxpayers who submit 2012 personal income

Complete the taxpayer name(s), address, Social Security

tax returns through the Federal/State e-file program (a third-

Number(s), residency status, and filing status information as

party software program) may now be able to attach or include

reported on Form PIT-1. Mark the residency status box exactly

supporting documentation with the electronic file. If all sup-

as it is marked on Form PIT-1, indicating "R" for resident,

porting documents are submitted with the electronic file, Form

"N" for non-resident, "P" for part-year resident, and "F" for

PIT-8453 is not required to be submitted to the Department.

first-year resident, for the primary taxpayer and the spouse.

Who Must Submit this Form to the Department:

PART I, Tax Return Information. Complete lines 1 through

Generally, Form PIT-8453 is not required to be submitted to

5 with the information from the taxpayer's return data. The

the Department. Form PIT-8453 is required to be submitted

numbers on these lines must match the entries on the cor-

to the Department if the electronically filed return requires

responding lines of the electronic return.

supporting forms, schedules and other paper documentation,

required to support the return data, exemptions, deductions

PART II, Declaration of Taxpayer. The taxpayer and spouse,

or credits, and the supporting documentation is not attached

if married filing separately, must sign PART II authorizing

or included with the electronically filed return. See the list of

the electronic transmission of their return and declaring

supporting documentation on page 2 of these instructions.

that the taxpayer information provided on Form PIT-8453 is

true, correct, and complete. A blank Form PIT-8453 must be

Do not submit copies of Form PIT-1 or Schedules PIT-S,

treated the same as a blank tax return in that a tax preparer,

PIT-ADJ, PIT-RC, PIT-B, PIT-D or PIT-CR. You are required

electronic return originator, or other third-party transmitter

to submit Form PIT-8453, only if you have one or more sup-

must not allow any taxpayer to sign a blank Form PIT-8453

porting documents, that are not electronically submitted with

or tax return. The taxpayer may review the completed tax

the return.

return on a display terminal.

Individuals electronically filing their own return through the

PART III, Declaration of Preparer/Transmitter. The tax

Department's Web File application will be instructed by the

preparer, electronic return originator or other third-party

program when they are required to complete and submit

transmitter must complete PART III. An individual who

Form PIT-8453.

electronically transmitted his or her own return leaves Part

Special Instructions for a Paid Tax Preparer, Electronic

III blank. If a person other than the transmitter prepares the

return, the paid preparer's signature is also required. Instead

Return Originator or Other Third Party Transmitter:

When a 2012 New Mexico personal income tax return is

of obtaining the paid preparer's signature on the PIT-8453,

electronically transmitted through a paid tax preparer, elec-

the ERO may attach a copy of the return bearing the paid

tronic return originator or other third-party transmitter, the tax

preparer's signature to Form PIT-8453.

preparer or transmitter must complete Form PIT-8453 and

obtain a signature(s) from the taxpayer, even if the form is not

required to be submitted to the Department. Form PIT-8453

authorizes a tax preparer or other third-party to electronically

transmit (file) the tax return on behalf of the taxpayer and

Form Pit-8453 - Individual Income Tax Declaration For Electronic Filing And Transmittal - State Of New Mexico Taxation And Revenue Department Page 2

Related Articles

Related forms

Related Categories