Form Rpd-41282 - Land Conservation Incentives Tax Credit Claim Form
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1RPD-41282
State of New Mexico - Taxation and Revenue Department
Rev. 6/21/2013
Land Conservation Incentives Tax Credit Claim Form
Purpose of Form. Form RPD-41282, Land Conservation Incentives Tax Credit Claim Form, is used by a taxpayer whose
land or interest in land has been certified as eligible for treatment as a qualified donation by the Secretary of Energy, Minerals
and Natural Resources and who has been granted land conservation incentives tax credit by the New Mexico Taxation and
Revenue Department (TRD). This form can also be used by a taxpayer who has received the land conservation incentives
tax credit as the result of a transfer through a qualified intermediary, and the transfer has been recorded with TRD. The
taxpayer or holder of the credit may use this form to claim the credit against personal or corporate income tax liability. To
claim the credit, the taxpayer must attach a completed Form RPD-41282, Land Conservation Incentives Tax Credit Claim
Form, to a PIT-1, CIT-1, S-Corp, or FID return.
Mail the tax return and the claim form to the address on the tax return. For assistance completing this form, call (505) 827-
6811.
Social security or federal employer identification number
Name of holder
Mailing address
City, state and ZIP code
Name of contact
E-mail address
Phone number
Worksheet to calculate the total unused credit available for carryforward
(c) Credit claimed in prior
(d) Unused credit
(a) Credit number
(b) Credit amount granted
tax year or transferred out
available for carryforward
1. Enter the total unused land conservation incentives tax credit available in the current tax
year. Enter the sum of column (d). If a schedule(s) is attached, enter the sum of column
1.
(d), all pages. ..........................................................................................................................
2. Enter the portion of total unused credit, from line 1, claimed on your current New
2.
Mexico income tax return. In a taxable year the credit used may not exceed the
amount of individual, corporate or fiduciary income tax liability otherwise due......................
3. If you claimed a charitable deduction on the federal personal income tax return for the
3.
contribution of land for which credit is claimed, enter the amount of the charitable deduc-
tion claimed on federal Form 1040, Schedule A, here. See the instructions. ........................
Enter the credit amount claimed on the applicable line of the New Mexico income tax return--PIT-1, CIT-1, S-Corp, or FID.
The Land Conservation Incentives Tax Credit may be deducted only from the claimant’s New Mexico personal or corporate
income tax liability.
NOTE: Failure to attach this form and other required attachments to your
New Mexico income tax return will result in denial of the credit.
Under penalty of perjury I declare that I have examined this claim, and to the best of my knowledge and belief it is true,
correct and complete.
Signature of claimant_________________________________________ Date________________________________
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