Form Rpd-41301 - Affordable Housing Tax Credit Claim Form
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4State of New Mexico - Taxation and Revenue Department
RPD-41301
Rev. 6/24/2013
AFFORDABLE HOUSING TAX CREDIT CLAIM FORM
Page 1 of 4
INSTRUCTIONS FOR USING THIS FORM: When claiming the affordable housing tax credit, this form must accompany the CRS-1, PIT-1, S-Corp,
CIT-1, FID-1, TRS or E911 return to which the taxpayer wishes to apply the credit. If filing electronically, mail Form PIT-8453, Individual Income Tax
Declaration for Electronic Filing and Transmittal, and Form RPD-41301 to: New Mexico Taxation and Revenue Department, PIT Edit Error, P.O.
Box 5418, Santa Fe, New Mexico 87502-5418. The holder of an investment voucher may apply all or a portion of the value (approved tax credit
amount) of the investment voucher as an affordable housing tax credit against the holder’s modified combined tax liability (see definition on page
3), personal income tax, or corporate income tax liability. Any balance may be carried forward for up to five years from the end of the calendar
year in which the investment voucher for the affordable housing project was originally issued, or the original voucher date. To claim the credit, the
holder must attach a completed Form RPD-41301, Affordable Housing Tax Credit Claim Form, to the return for which the credit may be claimed
and mail them to the address on the tax return. Any payment due or other required attachments must also be included.
For assistance call 505-476-3683.
The holder is the individual or business to whom an investment voucher has been issued or to whom the investment voucher has been sold,
exchanged or otherwise transferred. When an investment voucher is transferred to a new holder, notification must be made to the New Mexico
Taxation and Revenue Department and New Mexico Mortgage Finance Authority (MFA) within ten days of the transfer by submitting to the MFA
a completed Affordable Housing Tax Credit Transfer Form. The new holder will receive notification of approval of the transfer and a new voucher
number will be issued for the investment voucher or the portion of the balance that was transferred. A taxpayer may not claim the tax credit until
the transfer investment voucher and subsequent voucher number have been issued. (See more about Transfers on page 3.)
Name of holder
SSN or FEIN
New Mexico CRS ID number
Mailing address
City, state and ZIP code
Phone number
Name of contact
E-mail address
1. Complete this section if this claim includes one or more investment voucher not previously claimed by the holder
named above; otherwise, enter zero on line 1c and go to line 2. For each investment voucher issued to the holder, but
not previously included in the calculation of total available credit on a prior claim form, attach a copy of the investment
voucher(s) and enter the information requested on lines 1a through 1c. If more than one investment voucher is claimed,
complete and attach Schedule B. Enter the total value of the investment voucher(s) claimed in this section on line 1c.
a. Enter the investment voucher number. The investment voucher must be
1a.
issued to the holder claiming the affordable housing tax credit. .........................
1b.
b. Enter the “original voucher date” identified on the transfer investment voucher.
c. Enter the value of the investment voucher or, if the investment voucher has been
1c. $
transferred, the transfer value. ............................................................................
2. Calculate the total unused credit available for carryforward from prior claims
on Schedule A and enter here. Include a copy of Schedule A on page 2 of this form. ...
2.
3. Enter the sum of lines 1c and 2. This is the total credit available for application. ..........
3.
4. Enter the portion of total credit available (from line 3) you are claiming on the attached
CRS-1, PIT-1, S-Corp, CIT-1, FID-1, TRS or E911 return. To determine the amount that
may be claimed against a tax return, see “About this credit” on page 3 of this form......
4.
NOTE: Failure to attach this form and required attachments to your New Mexico 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.
Date
Signature of claimant
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