Tax Preparer'S Guide For Personal Income Tax Returns - 2013 Page 10
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23Reasons for delays include, but are not limited to:
• An incorrect mailing address. Tax
payer’s address on the return must be correct and current.
• Incorrect or missing SSN or ITIN.
•
An incorrect date format for the dependen
t’s date of birth. The correct format is MM/DD/CCYY.
•
Missing dependent’s SS
N or date of birth.
• An incomplete return.
•
Attaching a worksheet instead of completing the correct
schedule or form.
• Incorrectly claiming an exemption, deduction, or
credit.
• Missing attachments and supporting documents.
•
Payments reported on the re
turn that do not match payments in the TRD system.
•
A poor quality printed form.
Other common errors:
•
Failure to report all income from lines 1, 2, 3, and 7 on Schedule PIT‐B, column 2, when the
taxpayer is a New Mexico resident. This income must be allocated to New Mexico on PIT‐B
.
•
Submitting a duplicate return. Check the status of the original return before submitting a
duplicate.
•
Submitting amended returns without supporting s
chedules.
•
Providing incorrect banking account information.
•
Not answering all questions to request a Refund Express direct deposit.
•
When a paper return does not include a 2D barcode, tax preparers not marking the box to
indicate they have an RPD‐41338 on file. Pursuant to the tax preparer electronic filing mandate,
TRD may impose a $5 penalty.
•
Paid tax preparers not completing the Paid preparers use only section on PIT‐1, page 2.
•
Making changes to a return with a 2D barcode without refreshing the return in the software
product to record the changes in the 2D barcode. For example, if you enter direct deposit
information on the return and print the return without refreshing it first, the direct deposit
information is not added to the barcode.
•
Submitting forms from a software product that are drafts or unapproved.
If TRD needs additional information to resolve a question or error on the return, TRD may contact
the taxpayer or paid tax preparer directly. TRD does not give transmitters information about the
tax return other than acknowledgement of receipt through the acknowledgement system.
Amended Returns
Any changes to New Mexico taxable income, credits, or rebates, and changes to federal taxable
income require an amended New Mexico personal income tax return for the same year. For tax
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