Form Pit 8453 – Fill Out and Use This PDF

FILING STATUS (Check One)

(1) Single

(2) Married iling jointly

(3)Married iling separately (Enter spouse's Social Security Number)

(4)Head of household (Enter name of person who qualiies you as head of household

if that person is not counted as a qualiied exemption on your federal return) _____________________

(5)Qualifying widow(er)

1.Federal Adjusted Gross Income (PIT-1 Form, Line 6)

2.Net New Mexico Income Tax (PIT-1 Form, Line 19)...................................

3.Total Payments and Credits (PIT-1 Form, Line 28) ....................................

4.Tax Due (PIT-1 Form, Line 29) ...................................................................

5.Overpayment (PIT-1 Form, Line 35)...........................................................................................

1.

2.

3.

4.

5.

PLEASE

SIGN

HERE

Your signature

Date	Spouse's signature (If joint return, BOTH MUST sign.)

Address (number, street, city & state)

ZIP code

ACD-31012 11

STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT

Who Must Complete this Form:

Form 2011 PIT-8453 must be completed when a tax preparer, electronic return originator (ERO), or other third-party trans- mitter electronically transmits a 2011 New Mexico personal income tax return to the Department. Form 2011 PIT-8453

must also be completed by an individual who electronically transmits (iles) their own return using a software program on a personal computer or the New Mexico web ile application,

but only when supporting documentation is required to be submitted to the Department in paper form.

Who Must Submit this Form to the Department: Generally, Form PIT-8453 is not required to be submitted to the Department. However, if the electronically iled return

is claiming a refund greater than $9,500, or certain forms, schedules and other paper documentation are required to support the return data, exemptions, deductions or credits, you must complete Form PIT-8453 and attach the supporting documentation. See the list of supporting documentation on

page 2 of these instructions. Do not submit copies of Form

PIT-1 or Schedules PIT-S, PIT-ADJ, PIT-RC, PIT-B, PIT-D or PIT-CR. If you are required to submit Form PIT-8453 because you have one or more supporting documents listed on page

2, also submit copies of annual information returns and with- holding statements, W-2, W-2G, 1099, 1099-R, 1099-MISC,

and New Mexico Form(s) W-K, RPD-41285 and RPD-41359.

Individuals electronically iling their own return through the

Department's web ile application will be prompted by the program when they are required to complete and submit Form PIT-8453.

Special Instructions for a Paid Tax Preparer, Electronic Return Originator or Other Third Party Transmitter: When a 2011 New Mexico personal income tax return is electronically transmitted through a paid tax preparer, elec- tronic return originator or other third-party transmitter, the tax preparer or transmitter must complete Form PIT-8453 and obtain a signature(s) from the taxpayer, but does not need to submit the form to the Department unless the refund is greater than $9,500, or additional paper documentation is required.

Form PIT-8453 authorizes a tax preparer or other third-party to electronically transmit (ile) the tax return on behalf of the

taxpayer, authenticates the electronic portion of the return, and provides a transmittal for additional paper schedules or statements if required to be submitted.

After Form PIT-8453 has been completed and signed, paid tax preparers and other third-party transmitters must provide the taxpayer a copy of the prepared return and Form PIT-8453.

The electronic return transmitter must advise the taxpayer of the taxpayer's responsibility for keeping all documentation re- lated to the tax iling for ten years from the end of the calendar year in which the return was due or iled. The electronic return

transmitter also must retain Form PIT-8453 and all support-

ing documents for a period of three years from the end of the calendar year in which the return was due or iled.

How to Complete this Form:

Complete the taxpayer name(s), address, Social Security

Number(s), residency status, and iling status information as reported on Form PIT-1. Mark the residency status box exactly

as it is marked on Form PIT-1, indicating "R" for resident, "N" for non-resident, "P" for part-year resident, and "F" for irst-year

resident, for the primary taxpayer and the spouse.

PART I, Tax Return Information. Complete lines 1 through

5 with the information from the taxpayer's return data. The numbers on these lines must match the entries on the cor- responding lines of the electronic return.

PART II, Declaration of Taxpayer. The taxpayer and spouse, if married iling separately, must sign PART II authorizing the

electronic transmission of their return and declaring that the taxpayer information provided on Form PIT-8453 is true, cor- rect, and complete. A blank Form PIT-8453 must be treated the same as a blank tax return in that a tax preparer, elec- tronic return originator, or other third-party transmitter must not allow any taxpayer to sign a blank Form PIT-8453 or tax return. The taxpayer may review the completed tax return on a display terminal.

PART III, Declaration of Preparer/Transmitter. The tax pre- parer, electronic return originator or other third-party transmit- ter must complete PART III. An individual who electronically transmitted his or her own return leaves Part III blank. If a

person other than the transmitter prepares the return, the paid preparer's signature is also required. Instead of obtain- ing the paid preparer's signature on the PIT-8453, the ERO may attach a copy of the return bearing the paid preparer's

signature to Form PIT-8453.

IMPORTANT: When you are required to submit Form PIT- 8453 to the Department, you do not need to submit Form

PIT-1 or Schedules PIT-S, PIT-ADJ, PIT-RC, PIT-B, PIT-CR

or PIT-D, but do attach all state copies of annual information returns and withholding statements W-2, W-2G, 1099, 1099-

R, 1099-MISC, and New Mexico Form(s) W-K, RPD-41285 and RPD-41359.

ACD-31012 11

STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT

Supporting Paper Documentation Required to be Submit- ted to the Department:

You must submit Form PIT-8453 if any of the following sup- porting documentation is required by instruction:

•An IRS approval for an ITIN if you or your spouse are using an

ITIN instead of an SSN for the irst time;

•A federal non-resident return if you are iling a married-iling- jointly return and your spouse is not required to obtain an SSN or an ITIN per federal regulation;

•A statement of Division of Community and Separate Income and Payments if you are (1) married iling separate returns, and

your income and payments are not divided evenly, or (2) married iling a joint return and you or your spouse - but not both - is a

resident of a community property state, and your income and payments are not divided evenly;

•Form RPD-41083, Afidavit to Obtain Refund of New Mexico

TaxDueaDeceasedTaxpayer,ifarefundmustbemadepayable

to the order of a person other than a deceased primary taxpayer or spouse;

•A copy of a death certiicate if the primary taxpayer or spouse named on the return died before iling the return;

•A property tax statement for Los Alamos or Santa Fe County Property if you are claiming the additional low income property tax rebate for Los Alamos or Santa Fe counties on Schedule

PIT-RC, and the PIT-1 return shows an address not located in

Los Alamos or Santa Fe County;

•Another state's tax return if claiming the credit for taxes paid to another state;

•Form FID-WT, Statement of Certain Trust Distributions of

Withholding from Oil and Gas Proceeds, if reporting tax with- held and paid to New Mexico from a simple trust or grantor trust

that passed its tax withholdings on oil and gas proceeds to its beneiciaries;

•Form PTE-WK, New Mexico Income and Withholding from

Pass-through Entity, if reporting tax withheld and paid to New

Mexico by a pass-through entity (on the pass-through entity's PTE return) on income passed to its owners, partners or members;

•Form PIT-CG, Caregiver's Statement and the Day Care Credit Worksheet, when claiming the child day care credit on Schedule

PIT-RC

•FormPIT-110,AdjustmentstoNewMexicoIncomeWorksheet, if you are a non-resident whose job is located in this state, but whose job assignments require you to be temporarily assigned outside of New Mexico;

•Certiication from the Human Services Department or a licensed child placement agency, in the irst year in which a

Special Needs Adopted Child Tax Credit is claimed.

•Schedule CC, Alternative Tax Schedule, if you are a non- resident who qualiies to pay using an alternative tax method;

•Form RPD-41272, Calculation of Estimated Personal Income TaxUnderpaymentPenalty,ifyouowepenaltyforunderpayment of estimated personal income tax and elect to use an alterna-

tive method, and not the standard method, of computing your liability;

•Form RPD-41285, Annual Statement of Withholding of Oil

& Gas Proceeds, if tax was withheld from proceeds from oil or gas wells located in New Mexico;

•Form RPD-41359, Annual Statement of Pass-Through Entity

Withholding, if tax was withheld from the net income of a pass- through entity;

•A schedule of net operating loss carry-forward if you are claiming a New Mexico net operating loss;

•Required documentation to support your claimforanyrefundable or non-refundable credits on Schedules PIT-RC or PIT-CR;

•Form PIT-4 - Cultural Properties Preservation Credit;

•Form PIT-5 - Qualiied Business Facility Rehabilitation Credit;

•Form RPD-41243 - Rural Job Tax Credit;

•Form RPD-41244 - Technology Jobs Tax Credit;

•Form RPD-41246 - Electronic Card-Reading Equipment Tax Credit;

•Forms RPD-41280 & 41281 - Job Mentorship Tax Credit;

•Form RPD-41282 - Land Conservation Incentives Credit;

•Form RPD-41301 - Affordable Housing Tax Credit;

•Form RPD-41317 - Solar Market Development Tax Credit;

•Form RPD-41340 - Blended Biodiesel Fuel Tax Credit;

•Form RPD-41329 - Sustainable Building Tax Credit;

•Form RPD-41320 - Angel Investment Credit;

•Form RPD-41326 - Rural Health Care Practitioners Tax Credit;

•Form RPD-41319 - Agricultural Water Conservation Tax Credit;

•Form RPD-41334 - Advanced Energy Tax Credit;

•Form RPD-41346 - Geothermal Ground-Coupled Heat Pump Tax Credit;

•Form RPD-41361 - Agricultural Biomass Tax Credit;

•Form RPD-41228 - Film Production Tax Credit; or

•Form RPD-41227 - Renewable Energy Production Tax Credit.

•Anyotherpaperschedulesorattachmentsrequiredbyinstruc- tion.

Amended Returns:

You may also use this form to submit back-up documentation for amended returns. For an amended return, you are required tosubmitcorrectedannualinformationreturnsandstatements of withholding, applicable federal forms and schedules, and letters of explanation, if required.