Form Rpd-41348 - Military Spouse Withholding Tax Exemption Statement Page 2
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4RPD-41348
New Mexico Taxation and Revenue Department
Int. 07/2010
Military Spouse Withholding Tax Exemption Statement
Instructions
Page 1 of 3
Guidance For Employers and Non-resident Military Spouses
Claiming Relief From New Mexico Income Tax Withholding Requirements
Eligibility Requirements
Beginning with the tax year 2009, a military servicemember’s spouse who moves to New Mexico solely to
be with their spouse who is in New Mexico because of military orders, may keep their out-of-state residency
status and may source their non-military wages, salaries, tips, etc., and other income from services per-
formed to their state of residence. The qualifying spouse’s income is taxed to the state of domicile instead
of New Mexico where the income is earned.
Certain restrictions apply:
•
The servicemember must have declared “legal residence for purposes of withholding state income taxes
from military pay” in another state.
•
The servicemember must be in New Mexico in compliance with military orders.
•
The servicemember’s spouse must be in New Mexico solely to be with their spouse.
Under the following conditions the military servicemember’s spouse is not eligible or ceases to be eligible for
relief under the Military Spouses Residency Relief Act:
•
Servicemember leaves the service.
•
Divorce.
•
Physical separation due to duty changes – the servicemember’s orders move him or her to a location
outside the state where the spouse is allowed to join him or her but chooses not to. For example: If
the servicemember is posted to an undesirable location or is sent to a training school from which the
servicemember will return, and the spouse stays in New Mexico, the spouse no longer qualifies for the
relief. Once the servicemember leaves a spouse in New Mexico due to a change in the servicemember’s
base “home”, the spouse no longer qualifies.
•
Spouse commits an action that clearly establishes New Mexico as his or her state of domicile. Examples:
filing a court action, such as a claim for divorce; accepting in-state tuition; applying for certain state
benefits, such as filing a claim for a tax credit only available to persons domiciled in New Mexico.
NOTE: Deployment through temporary duty orders (TDY) does not change the base “home” to which the
servicemember is assigned. For example, if the servicemember is deployed to a war zone for combat assign-
ment, the spouse still qualifies for relief under the Military Spouses Residency Relief Act.
Reporting Requirements
A military servicemember’s non-resident spouse who qualifies to claim an exempt New Mexico withholding
status based on the Military Spouses Residency Relief Act, must submit to the employer or payor responsible
for withholding New Mexico income tax, Form RPD-41348. The employer or payor must keep the document
within its records. The employee or payee must also keep a copy of Form RPD-41348 in his or her records.
If the military servicemember spouse’s situation changes after submitting Form RPD-41348, a new form
must be completed and provided to the employer or payee. Form RPD-41348 can either establish that the
employee or payee qualifies or establish that the employee or payee no longer qualifies. Form RPD-41348
must be complete and signed by the military servicemember’s spouse and the employer or payor.
•
If the servicemember’s non-resident spouse is claiming an exempt New Mexico withholding status based
on the Military Spouses Residency Relief Act, the employer or payor must also verify eligibility. See “Veri-
fication of Eligibility” in the following pages. One document from each of the 3 groups described under
“Verification of Eligibility” must be provided to the employer and the employer must maintain a copy of
the verification in its records. Once verified, the income and withholding is reported on federal forms W2
or 1099 to the state of domicile declared by the spouse.
•
If the servicemember’s spouse
does not qualify, or ceases to qualify, then the income and withholding
from employment or services performed in New Mexico is reported on federal forms W2 or 1099 to New
Mexico.
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