Form RPD-41083 at a glance
What it is: Form RPD-41083, the Affidavit to Obtain Refund of New Mexico Tax Due a Deceased Taxpayer, is used to claim a refund of New Mexico tax on behalf of a deceased taxpayer.
Who signs: Who must file (Rev. 07/31/2025): if you are a court-appointed or certified personal representative, you must include Form RPD-41083 with the taxpayer's refund claim (New Mexico income tax return). Complete Sections 1 and 2. If you are not a surviving spouse, and no personal representative has been appointed, you must include Form RPD-41083 with the taxpayer's refund claim (New Mexico income tax return). Complete Sections 1 and 3. In Section 2, sign the affidavit; a notary is not required. In Section 3, sign and notarize the affidavit.
A filled-in Form RPD-41083 example: a personal representative claims a refund
How to fill out Form RPD-41083, box by box
Section 1: Identifying Information
Enter the Name of Decedent, the Date of Death and the Decedent's SSN or ITIN, then the Name of Person Claiming Refund (Claimant), the Claimant's SSN or ITIN, Phone Number, Email Address and Mailing Address - City, State, and Zip Code.
Section 2: Affidavit for Personal Representative
In Section 2: Affidavit for Personal Representative, the affiant herein fills in the first line and, having been duly sworn, states upon oath: that he or she has been appointed by a court as the personal representative for the estate of the decedent. A copy of that court appointment is attached. A copy of the death certificate or proof of death is attached. A refund claim (New Mexico income tax return) on behalf of the decedent is attached. Sign the affidavit. Notary is not required.
Sign on the Claimant's Signature line and enter the Date. You request a refund of taxes overpaid by or on behalf of the decedent. Under penalty of perjury, you declare that you have examined this claim and to the best of your knowledge and belief, it is true, correct and complete.
Section 3: Affidavit for Successor
Sign and notarize the affidavit. The affiant herein fills in the first line and, after "he or she is the successor of", the line for the deceased. Having been duly sworn, the affiant states upon oath: that the value of the entire probate estate of the decedent, wherever located, less liens and encumbrances, does not exceed $50,000 (checked October 24, 2026). That thirty (30) days have elapsed since the death of the decedent. That the affiant, as successor of the decedent, is entitled to the payment of any sums of money due and owing to the decedent. A copy of the death certificate or proof of death and a refund claim (New Mexico income tax return) on behalf of the decedent are attached.
Enter the Date and sign on the Claimant's Signature line, requesting a refund of taxes overpaid by or on behalf of the decedent and declaring under penalty of perjury that you have examined this claim and to the best of your knowledge and belief, it is true, correct and complete.
The Notary Public fills in State of, County Of, Notary's State of License and Notary's County of License, then the Date after "Signed or attested before me on" and the line after "by", and signs the Notary Public Signature line with the (Official Stamp).
More rules for Form RPD-41083
Complete only one of the sections, based on the situation.
The proof of death must be an authentic copy of either the death certificate, or the telegram or letter from the Department of Defense notifying the next of kin of the decedent's death while in active service.
For purposes of this form, a personal representative is the executor or administrator of the decedent's estate, as certified or appointed by the court; a copy of the decedent's will cannot be accepted as evidence that you are the personal representative.
For purposes of this form, a successor is a person, other than a creditor, who is entitled to property of a decedent under the decedent's will or the Uniform Probate Code, Section 1-21(42) NMSA 1978.
If your situation is different
You are a court-appointed or certified personal representative
If you are a court-appointed or certified personal representative, complete Part 2: Affidavit for Personal Representative, sign and date the affidavit. Attach the completed Form RPD-41083 and a copy of the death certificate or other proof of death to the taxpayer's tax return.
You are a successor and no personal representative has been appointed
If you are a successor who is not a surviving spouse filing an original or amended joint return with the decedent, and no personal representative has been appointed, complete Part 3: Affidavit for Successor, sign and date the affidavit. A notary is required. Attach the completed Form RPD-41083 and a copy of the death certificate or other proof of death to the taxpayer's refund claim.
Common questions about Form RPD-41083
Where do I file it?
Complete the deceased taxpayer and claimant information on page 1 of the New Mexico Personal Income Tax Return, include all attachments, and mail it to New Mexico Taxation and Revenue Department P. O. Box 25122 Santa Fe, New Mexico 87504-5122.
When is this form not the right one?
If you are a surviving spouse filing an original or amended joint return with the decedent, you do not need to file this form. When the deceased taxpayer's information is completed on page 1 of the New Mexico Personal Income Tax Return (Form PIT-1) and a copy of the death certificate or other proof of death is attached to the PIT-1, a warrant will automatically be issued to the surviving spouse. If you are a trustee designated by the trust to manage the decedent's affairs, you do not need to file this form. A warrant will automatically be issued to the estate of the decedent when the deceased taxpayer's information is completed on page 1 of the New Mexico Personal Income Tax Return (Form PIT-1) and a copy of the death certificate or other proof of death is attached to the PIT-1.
Sources
[1] Form RPD-41083 (Rev. 07/31/2025), Affidavit to Obtain Refund of New Mexico Tax Due a Deceased Taxpayer, New Mexico Taxation and Revenue Department (the Official source link on this page).