Form Rpd-41348 - Military Spouse Withholding Tax Exemption Statement Page 3
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4RPD-41348
New Mexico Taxation and Revenue Department
Int. 07/2010
Military Spouse Withholding Tax Exemption Statement
Instructions
Page 2 of 3
Form RPD-41348 must be completed for every tax year that the employee or payee wishes to claim ex-
empt status. The statement for exempt status applies only for one tax year, and should be submitted to
the employer or payor prior to beginning employment or performing services - and by the first day of each
subsequent tax year.
If the qualifying military servicemember’s spouse has had New Mexico tax withheld from their income, they
may obtain a refund of the tax withheld by filing a New Mexico personal income tax return. The military
servicemember’s spouse may be asked to provide a copy of Form RPD-41348, and other proof showing eli-
gibility. Form RPD-41348 and verification does not need to be submitted at the time the return is filed.
NOTE: The employer is liable for amounts required to be deducted and withheld by the Withholding Tax Act
[7-3-1 NMSA 1978] unless the failure to withhold was due to reasonable cause. Compliance with Depart-
ment instructions on Form RPD-41348, for allowing exempt status for purposes of withholding New Mexico
income tax, is evidence of reasonable cause.
About Domicile
Your domicile is the place you intend as your permanent home. It is the state where your permanent home
is located and where you intend to return whenever you are away (as on vacation, business assignment,
educational leave or military assignment). You can have only one domicile. Your New Mexico domicile is not
changed until you can show that you have abandoned it and established a new domicile outside the state.
A change of domicile must be clear and convincing. Easily controlled factors are NOT the primary factors to
consider in deciding where you are domiciled. If you move to a new location but intend to stay there only
for a limited amount of time (no matter how long), your domicile does not change. If your domicile is New
Mexico and you go to a foreign country for a business or work assignment, or for study, research or any
other purpose, your domicile does not change unless you show that you definitely do not intend to return
to New Mexico.
Important:
•
Spouses cannot pick and choose their states of domicile. They must establish domicile.
•
The spouse does not inherit the domicile of a servicemember upon marriage.
•
The spouse cannot adopt the domicile of the servicemember – or any other domicile.
•
The spouse must be able to show that domicile had been established in another state before moving into
New Mexico.
•
At minimum, the spouse must have lived in a state before claiming it as domicile.
No single factor determines a person’s state of domicile. All factors must be evaluated.
Verification of Eligibility
The employee or payee must provide at least one document from each of the three groups of verification to
the employer or payor, as verification of eligibility. The employer must keep a copy of the documentation in
its files.
Group 1 – Verification of Marriage
1.
Employee’s military ID card.
The card should indicate that the employee is the spouse of the service-
member, and the card must be unexpired.
2.
Marriage License.
Group 2 – Verification of Servicemember’s Domicile
1.
Servicemember’s current Leave and Earnings Statement (LES).
The LES must indicate that the
servicemember has declared “legal residence for purposes of withholding state income taxes from mili-
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