Tax Preparer'S Guide For Personal Income Tax Returns - 2013 Page 17
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23Supporting Backup Documentation
This section gives information about backup documentation and about e-filing through a
third-party software program or through the TRD website.
E-Filing Through a Third-Party Software Program
When e‐filing a New Mexico personal income tax return and its schedules through a third‐party
software program, you may be required to provide TRD with additional documentation to support a
claim for a deduction, credit, or rebate. Because New Mexico personal income tax returns are now
supported in the new Fed/State e‐file format⎯Modernized E‐File or MeF⎯you can submit the
a
dditional documents with the electronic return if your software supports attachments. In this case,
no separate mailing for backup documentation is necessary.
Some New Mexico supplemental forms are available in the software program for electronic
c
ompletion. If your software supports electronically completed forms, you do not need to mail these
f
orms.
E-Filing Through the TRD Website
When e‐filing a 2013 New Mexico personal income tax return and its schedules through the TRD
website, and if you are required to provide TRD with additional documentation to support a claim
f
or a deduction, credit, or rebate, you can provide the additional documentation to TRD through e‐
f
ile transmission. The New Mexico web application guides you through the attachment process.
Submitting Backup Documentation By Mail
If you cannot electronically complete the required backup documentation or attach it using your
s
oftware, you must submit any attachments to TRD with Form PIT8453, Individual Income Tax
Declaration for Electronic Filing and Transmittal.
The paid tax preparer, ERO, or transmitter who electronically files a tax return using a tax software
program, either on a personal computer or through the New Mexico website on behalf of a
taxpayer, must complete PIT‐8453. This form also acts as the transmittal or cover page for
a
dditional supporting documentation (paper schedules or statements) if these additional
documents are required for submittal to TRD.
You only need to mail PIT‐8453 to TRD if the return requires additional paper schedules or
attachments that you cannot transmit electronically. If this is the case, mail PIT‐8453 to TRD with
the required paper backup documentation. If you must mail PIT‐8453 to TRD, do not include PIT‐1
o
r Schedules PIT‐ADJ, PIT‐B, PIT‐CR, PIT‐D, PIT‐RC, and PIT‐S. Mail PIT‐8453 and supporting
documentation to the following address (also pr
inted on the form):
New Mexico Taxation and R
evenue Department
P. O. Box 5418
Santa Fe, NM 87502‐5418
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