Form Rpd-41249 - Notice Of Approval Of A Qualified Employer Page 2

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State of New Mexico – Taxation and Revenue Department
RPD-41249 (2013)
Rev. 4/29/2013
Notice of Approval of a Qualified Employer
for Allocation of Non-resident Employee Income
from Manufacturing Plants in New Mexico Within 20 Miles of
International Border (Section 7-2-11 NMSA 1978)
Calendar Year 2013 –
page 2 of 2
Instructions for the non-resident employee: In tax year 2013, employees who are not residents of New Mexico and who
are employed at an approved plant may allocate income earned at the plant to their state of residence for state income tax
purposes. The election applies only to income earned at the business location specified on page 1 of this form. Other income
from New Mexico sources must be allocated and apportioned to New Mexico. For example, wages earned from employ-
ment at a New Mexico business that has not been approved or otherwise does not qualify as an eligible employer, must be
allocated to New Mexico. Income from all other New Mexico sources must be allocated to New Mexico. Maintain a copy of
this form in your records and submit a copy with your PIT-1, New Mexico Personal Income Tax Return.
To allocate income earned at the qualified business location to your state of residence, you must file a PIT-B, New Mexico
Allocation and Apportionment of Income Schedule, with your PIT-1, New Mexico Personal Income Tax return. Report all
income from wages everywhere on PIT-B line 1, column 1. When completing line 1, column 2, exclude the wages earned
at the qualified manufacturing plant. Continue to complete the Schedule PIT-B per the instructions provided with that form.
IMPORTANT: Submit a copy of Form RPD-41249 13 with your New Mexico income tax return to document that no
New Mexico income tax is due from your employment at this plant.
How withholding tax requirements are affected: New Mexico employers must withhold from wages of New Mexico resi-
dents if required to withhold for federal purposes. New Mexico also requires withholding from the wages of any non-resident
employee who has worked in New Mexico for a total of 15 days in a calendar year and who is subject to a federal withhold-
ing requirement. Once a manufacturing plant is approved as qualified, the non-resident employees of that plant may elect
to allocate or apportion the wages earned at the qualified manufacturing plant to the state of residency. The federal income
tax withholding will not be affected by this election, but the employee may wish to change his or her withholding for state
purposes. The employee may contact the employer about a change in New Mexico withholding only. When the employer’s
qualified period has expired, the employee should review his or her New Mexico withholding requirements because the income
earned at the plant will then be subject to New Mexico income tax. The New Mexico Taxation and Revenue Department will
perform random audits of persons filing this form, Notice of Approval of a Qualified Employer for Allocation of Non-resident
Employee Income from Manufacturing Plants in New Mexico Within 20 Miles of International Border. You may be asked to
verify your residency status.

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