Form Pit-8453 - Individual Income Tax Declaration For Electronic Filing And Transmittal - 2014 Page 2

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State of New Mexico Taxation and Revenue Department
ACD-31012 (2014)
Rev. 11/10/2014
INDIVIDUAL INCOME TAX DECLARATION FOR
PIT-8453
ELECTRONIC FILING AND TRANSMITTAL
2014
For the year January 1 - December 31, 2014
INSTRUCTIONS
Page 1 of 2
authorizes a tax preparer or other third party to electronically
Who Must Complete this Form
transmit (file) the tax return on behalf of the taxpayer and
Form 2014 PIT-8453 must be completed when a tax preparer,
electronic return originator (ERO), or other third-party trans-
authenticates the electronic portion of the return.
mitter electronically transmits a 2014 New Mexico Personal
After Form PIT-8453 has been completed and signed, paid tax
Income Tax (PIT-1) return to the Department.
preparers and other third-party transmitters must provide the
IMPORTANT: Form 2014 PIT-8453 must also be completed by
taxpayer a copy of the prepared return and Form PIT-8453.
individuals who electronically transmit (file) their own returns,
The electronic return transmitter must advise the taxpayer of
the taxpayer's responsibility for keeping all documentation
but only when supporting documentation is required to
related to the tax filing for 10 years from the end of the cal-
be submitted to the Department in paper form.
endar year when the return was due or filed. The electronic
Form PIT-8453 can only be submitted to the Department in
return transmitter also must retain Form PIT-8453 and all
paper format. See Who Must Submit This Form to the Depart-
supporting documents for a period of three years from the
ment (below), for further details.
end of the calendar year when the return was due or filed.
Taxpayers who submit 2014 personal income tax returns
How to Complete this Form
through the Federal/State e-file program (a third-party software
Complete the taxpayer name(s), address, social security
program) may now be able to attach or include supporting
number(s), residency status, and filing status information as
documentation with the electronic file. If all supporting docu-
reported on Form PIT-1. Mark the residency status box for
ments are submitted with the electronic file, Form PIT-8453
the primary taxpayer and the spouse exactly as it is marked
is not required to be submitted to the Department.
on PIT-1 return, with R for resident, N for non-resident, P for
part-year resident, and F for first-year resident.
Who Must Submit this Form to the Department
Generally, Form PIT-8453 is not required to be submitted to
PART I Tax Return Information. Complete lines 1 through
the Department. Form PIT-8453 is only required to be submit-
5 with the information from the taxpayer's return data. The
ted to the Department if the electronically filed return requires
numbers on these lines must match the entries on the cor-
supporting forms, schedules, and other paper documentation
responding lines of the electronic return.
required to support the return data, exemptions, deductions,
or credits, and the supporting documentation is not attached
PART II Declaration of Taxpayer. The taxpayer and spouse,
or included with the electronically filed return. See the list of
if married filing separately, must sign PART II authorizing
supporting documentation on page 2 of these instructions.
the electronic transmission of their return and declaring
that the taxpayer information provided on Form PIT-8453 is
Do not submit copies of Form PIT-1 or Schedules PIT-S, PIT-
true, correct, and complete. A blank Form PIT-8453 must be
ADJ, PIT-RC, PIT-B, PIT-D, or PIT-CR. You are required to
treated the same as a blank tax return in that a tax preparer,
submit Form PIT-8453 only if you have one or more supporting
electronic return originator, or other third-party transmitter
documents that are not electronically submitted with the return.
must not allow any taxpayer to sign a blank Form PIT-8453
Individuals electronically filing their own return through the
or tax return. The taxpayer may review the completed tax
New Mexico WebFile application are instructed by the pro-
return on a display terminal.
gram when required to complete and submit Form PIT-8453.
PART III Declaration of Preparer/Transmitter. The tax
Special Instructions for a Paid Tax Preparer, Electronic
preparer, electronic return originator, or other third-party
Return Originator, or Other Third-Party Transmitter
transmitter must complete PART III. Individuals who elec-
When a 2014 New Mexico personal income tax return is elec-
tronically transmitted their own returns leave Part III blank.
tronically transmitted through a paid tax preparer, electronic
If a person other than the transmitter prepares the return,
return originator, or other third-party transmitter, the tax pre-
the paid preparer's signature is also required. Instead of
parer or transmitter must complete Form PIT-8453 and obtain
obtaining the paid preparer's signature on the PIT-8453,
a signature(s) from the taxpayer(s), even if the form is not
the ERO may attach to Form PIT-8453 a copy of the return
required to be submitted to the Department. Form PIT-8453
bearing the paid preparer's signature.

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