Form Rpd-41359 - New Mexico Annual Statement Of Pass-Through Entity Withholding (Page 3 of 3) in pdf

Form Rpd-41359 - New Mexico Annual Statement Of Pass-Through Entity Withholding Page 3

New Mexico Taxation and Revenue Department

RPD-41359

Rev. 08/27/2014

Annual Statement of Pass-Through Entity Withholding

Instructions

page 2 of 2

Send Each Owner a Copy. After completing RPD-41359

1099-MISC that you received from the PTE with your New

(or Form 1099-MISC or pro forma Form 1099-MISC) for all

Mexico income tax return. The due date is the same date

owners, send each owner a copy of the form by February 15

your New Mexico income tax return is due.

or the next business day, if February 15 falls on a Saturday,

Sunday, or a state or national legal holiday.

How to File. Attach RPD-41359, Form 1099-MISC, or pro

forma Form 1099-MISC to and file it with your New Mexico

For More Information. See FYI-330, Income and Withholding

income tax return when claiming the New Mexico income

and the amount of tax withheld against your personal or

Returns and Electronic Filing.

corporate income tax due.

INSTRUCTIONS FOR OWNERS

This section is for owners. If you are a PTE, see page 1,

IMPORTANT: Unless you are listed as the owner or the recipi-

ent of the income, do not attach these forms to your income

Instructions for Pass-Through Entities.

tax return. When filing your return, you cannot use an income

Due Date to File with the State. You are required to file

and withholding statement that is issued to someone else.

the RPD -41359, Form 1099-MISC, or pro forma Form

Form Rpd-41359 - New Mexico Annual Statement Of Pass-Through Entity Withholding Page 3