Form Rpd 41071 – Fill Out and Use This PDF

Enter business name of the entity. If business name is an individual's name, enter first name, middle initial, and last name.

Enter in the tax taxpayer identification number, this would be your New Mexico Business Tax Identification Number (NMBTIN), which was previously referred to as your CRS number, your Federal Employer Identification Number (FEIN), Social Security Number (SSN), or you Individual Taxpayer Identification Number (ITIN).

Enter the business mailing address. Include State, City, and Zip Code on line City, State, Zip Code.

Enter a contact name, please provide first name and last name. Contact Name (If applicable).

Enter in an email address for the contact person.

Enter in the phone number, please include area code and extention if applicable.

Enter the overpayment amount being claimed on the RPD-41071, Application for Refund.

Enter in the tax Program Type, the program type can be located in table T1.

Program Type Acronym Tax Program: AFD Alternative Fuel Excise Tax; BRT Bingo and Raffle Tax; CFT Combined Fuel Tax; CIT Corporate Income and Franchise Tax; CMP Compensating Tax; E911 Enhanced 911 Services Surcharge; FID Fiduciary Income Tax; GMD Gaming Manufacturers and Distributors Tax; GMO Gaming Operator Tax; GGR Governmental Gross Receipts Tax; GRT Gross Receipts Tax; HCQ Health Care Quality Surcharge; ITG Interstate Telecommunications Gross Receipts Tax; LVT Leased Vehicle Gross Receipts Tax and Surcharge; LIQ Liquor Excise Tax; LLQ Local Liquor Excise Tax; NWT Non-wage Withholding Tax; OGP Oil and Gas Proceeds Withholding Tax; PIT Personal Income Tax; PRC Railroad Car Company Tax; S-CORP SubChapterS Corporate Income Tax; TRS Telecommunications Relay Service Surcharge; WWT Wage Withholding Tax; H2O Water Conservation Fee; WDT Weight Distance Tax; WKC Worker's Compensation Fee.

Provide the filing period(s) for the overpayment/refund claim. Provide the filing period date range, MM/DD/CCYY-MM/DD/CCYY.

Example 1: If you are requesting a refund for an income tax program provide the tax year of the return for which you filed. If you filed a 2019 Corporate Income Tax return and are requesting a refund, enter filing period as 2019.

Example 2: If you are requesting a refund for a business tax program please provide the filing period(s) in which the overpayment occurred.

Indicate if your Application for Refund has an amended return attached. a) Yes: you have attached an amended return and are not required to file electronically or if you are attaching copies of your previously filed amended returns. NOTE: If you are mandated to file electronically you must file amended return(s) electronically. b) Previously Submitted: you have already filed electronically or have submitted your return by mail. c) Not Required: if your application for refund is an overstated tax due, duplicate payment, payment error, or does not require an amended return. o Attached o Previously Submitted o Not Required.

You basis for refund must be clear. Example 1: Reporting Error, Deduction, Duplicate Payment, TRD Adjustment Notice, Refundable Business Credit, Non-refundable Business Credit, Business Location Change, etc.

Provide a brief explanation of why there is an overpayment or why you are submitting a refund request. Provide as much detail as you can in order to explain the cause of the overpayment or request for refund.

Attach to this application all documentation that supports your refund claim. A claim for refund is not valid unless it is complete and verifiable.

If additional space is needed, please attach an additional page.

A signature is required in order to process the Application for Refund. The taxpayer or the authorized agent must sign this Application for Refund.

Certify that the information reported on this form and any attached supplement(s) are true and correct.

If you are requesting a refund of tax, fees, or surcharges paid to the New Mexico Taxation and Revenue Department for any of the programs listed in the instructions (see table T1. Program Type) and would like your refund deposited directly into your bank account located at a financial institution inside the territorial jurisdiction of the United States (U.S.), complete the information.

If the information in Section III: Request for Direct Deposit is incomplete or incorrect, the Department mails the refund to the address on file.

The routing number, for bank identification, has nine digits. If the first two digits are not 01 through 12 or 21 through 32, the system will reject the direct deposit and you will be issued a check.

Your account number has up to 17 characters. Include hyphens, but omit spaces and special symbols as you enter the number from left to right. Leave unused boxes blank.

Do not include the check number.

Mark an X in the Checking or Savings box to indicate the type of account.

Required: Will this refund go to or through an account located outside the territorial jurisdiction of the U.S.? If yes, you may not use this refund delivery option.

Mark an X in the YES or NO box to answer whether the funds for your refund would go to or through an account located outside the U.S. Marking NO means the financial institution's location is within the territorial jurisdiction of the U.S., which includes any of the following: Within the U.S.; On a U.S. military base; In American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands. IMPORTANT: If you mark an X in the YES box, you cannot use direct deposit.

If your refund claim is the result of overstating the tax due on a previously filed income tax or an oil and gas tax return (oil and gas does not include motor fuel tax/fee) and you are filing an amended return, you do not need to complete and attach this application for a tax refund. Should you need assistance completing this application, please contact the Department: Phone: 1-866-809-2335.

A complete amended return is sufficient to support a valid claim for tax refund.

If your refund is the result of overstating the tax, fees, or surcharges due on a previously filed return, you are required to attach a complete amended return for each affected period which should include all supporting forms, schedules, and backup as requested by the instructions.

Only one Application for Refund is required per refund claim regardless of the number of amended filing periods.

If you are mandated to electronically file, this requirement extends to electronic filing of amended returns.

If the Department denies your claim for refund in whole or in part, you may file a protest with the Department within 90 days of either mailing or delivery of the denial, or you may file a lawsuit in Santa Fe District Court.

You can "Request a Refund" and upload all required documentation online using TAP. You can also mail your completed RPD-41071, Application for Refund to the Department: Mail: Taxation and Revenue Department P.O. Box 630 Santa Fe, New Mexico 87504-0630.