ACD-31102                         New Mexico Taxation and Revenue Department
Rev. 03/27/2023
                                          Tax Information Authorization
                                                          Tax Disclosure
                                          PLEASE TYPE OR PRINT IN BLACK INK

This form will expire three years from the date that this Tax Information Authorization Tax Disclosure form has been signed by the authoriz-
ing individual listed below. If your authorized representative changes, submit a new form to notify the Department.
Check one (Required):         q New           q Update            Revoke           q     RevokeqAll
Section I: Taxpayer Information
*Required Fields (If the required fields are not complete, this form is VOID and the taxpayer's information will not be shared.)
Name(s)*                                                                A. Tax Identification Number(s)*         B. Reporting Period(s)*
                                                                        SSN: _ _ _ -_ _ -_ _ _ _                 q All tax periods, or
DBA Name(s) (If applicable)                                             Spouse SSN: _ _ _ -_ _- _ _ _ _          Specify:
                                                                                                                 Tax Year(s): ___________
Mailing Address* (If the address is new or changed, mark this box  )q   FEIN: _ _ - _ _ _ _ _ _ _                Starting Period: _________
                                                                        NMBTIN:_ _-_ _ _ _ _ _- _ _- _           Ending Period: _________
City*                             State*        Zip Code*               C. Tax Program(s)*                      q Governmental Gross Receipts
                                                                        q All State Taxes                        Tax
Telephone Number                                                        q Personal Income Tax                   q Interstate Telecommunications 
(              )                                                        q Gross Receipts Tax                     Gross Receipts Tax
                                                                        q Wage Withholding Tax                  q Leased Vehicle Gross Receipts 
E-mail Address                                                          q Cannabis Excise Tax                    Tax and Surcharge
                                                                        q Compensating Tax                      q Non-wage Withholding Tax
Fax Number                                                              q Corporate Income Tax                  q Oil and Gas Tax
(              )                                                        q Fiduciary Income Tax                  q Other: ___________________
Section II: Authorized Representative Information
Individual Representative's Name*                                       TAP Logon (If applicable)

Mailing Address*                                                        Telephone Number*                        Fax Number
                                                                        (              )                         (              )
City*                             State*        Zip Code*               E-Mail Address*

Section III: Information Authorization 
Check all that apply
qA.  Authorization to disclose tax information. The Department is authorized to disclose confidential tax information on file to the 
      above-designated individual or firm.
qB.  Authorization of third-party representative to access Taxpayer Access Point (TAP). The taxpayer authorizes the above-designated 
      individual  to  access TAP  on  their  behalf. TAP  discloses  confidential  tax  information  on  file  with  the Taxation  and  Revenue 
      Department. TAP allows for the submission of returns, payments, and refund requests.
qC. Designation of third-party representative. The Department is notified that the above-designated individual or firm has been 
      authorized to represent the taxpayer(s) before the Taxation and Revenue Department. The representative is authorized to 
      perform all authorized acts that the taxpayer(s) can perform for the designated tax programs and tax periods, except for acts 
      that only an individual admitted and licensed as a qualified representative in New Mexico can perform.
qD. Designation of qualified representative. The Department is notified that the above-designated individual or firm has been authorized 
      and is qualified to represent the taxpayer(s) before the Taxation and Revenue Department in a protest or administrative hearing.
      i. Designation type: ______________________________________________
      ii. License/Enrollment Number: _____________________________________ 
      iii. State of Jurisdiction: ___________________________________________
                                                Authorizing Signature(s)
By signing below, I acknowledge that the authorized individual representative(s) listed above, have the authority to receive Federal and State confidential 
information on behalf of the taxpayer listed above in tax matters related to this form per NMSA 1978, § 7-1-8 and 26 U.S.C. § 6103. By signing below, I 
(the taxpayer) am authorizing the New Mexico Taxation and Revenue Department Secretary or Secretary’s delegate, to use facsimile, e-mail, or both. I 
understand that the fax numbers and e-mail addresses above will be used when providing confidential information.
Printed Name*                                                           Printed Name

Title                                                                   Title

Signature*                                      Date*                   Signature                                                   Date

• For taxpayers authorizing the Department to disclose return information for a married filing joint personal income tax return, both taxpayers must sign 
this form. 
• For a business or estate this form must be signed by a corporate officer, partner, or fiduciary who has been previously identified as such to the 
Department.

ACD-31102                            New Mexico Taxation and Revenue Department
Rev. 03/27/2023
                                       Tax Information Authorization
                                                     Tax Disclosure
                                                       Instructions

Who is required to submit ACD-31102                               are granting authorization.
The Tax Information Authorization Tax Disclosure form is for  
a taxpayer who wants to give authorization to access their        Starting Period/Ending Period- provide both the starting pe-
tax information to an individual who is not their spouse. A       riod and the ending period if you are granting access for a 
taxpayer can choose to authorize an individual or firm to         specified time frame.
access their tax information for filing purposes or research 
purposes  by submitting  a completed ACD-31102,      Tax In-      IMPORTANT:  The  Tax Information  Authorization, com-
formation Authorization  Tax Disclosure. A  separate ACD-         monly referred to as a TIA, is valid for three years from the 
31102 is needed for multiple individuals and/or firms.            taxpayer(s) signature date. Once that time frame has ex-
                                                                  pired, a new TIA is required.
This form should also be used to update or revoke previ-
ously granted authorization to your tax information.              C. Tax Program(s)
                                                                  Check all tax programs that pertain to your tax situation. If 
Should you need assistance completing this form or if you         the tax program is not selected, access will not be allowed, 
have any questions, please contact the Department:                and you will be required to submit a new ACD-31102 for ac-
                                                                  cess to be granted. If selecting other, please specify in the 
               Phone: 1-866-285-2996                              space provided.

Once the completed forms and attachments have been re-            Section II: Authorized Representative Information
viewed and processed, the individual or firm will be granted      This form allows you to designate a tax authorization to a 
access to your taxpayer information.                              single individual or firm. If multiple individuals or firms need 
                                                                  access to your taxpayer information, you must submit Form 
Line Instruction                                                  ACD-31102 for each individual or firm.
Check the box to indicate if this is a New, Update, Revoke*, 
or Revoke All* request.                                           Section III: Information Authorization
                                                                  A. through D. Please read the checkbox list carefully and 
*If you need to revoke access to a previously authorized          mark all that apply to your tax situation. Your selection will 
individual or firm, fill out their information in Section II: Au- determine what level of access your representative will be 
thorized Representative  Information. If you wish  to re-         granted. 
voke all access by all authorized individuals or firms select/
mark Revoke All.                                                  D. Designation of Qualified Representative. You must pro-
                                                                     vide the following information if known:
Section I: Taxpayer Information                                      i.  Designation type (Attorney, Certified Public 
Provide all required information about the taxpayer.  Re-                Accountant (CPA), Enrolled Agent, Other-specify
quired information is identified by asterisk (*).                    ii.  License Number
                                                                     iii. State of Jurisdiction
Fill out the following information:
Name(s)*, Doing Business  As (DBA), Mailing  address*,            Authorizing Signature
City*, State*, Zip Code*,  Telephone  Number, E-mail  ad-         This form must be signed by the taxpayer or taxpayers, if 
dress, and Fax Number.                                            married filing joint. If this form is being submitted for busi-
                                                                  ness or estate, this form must be signed by a corporate of-
A. Tax Identification Number(s)*                                  ficer, partner, or fiduciary.
Provide all applicable tax identification numbers for the tax-
payer.                                                            Form Submission
                                                                  You can mail or email your completed authorization form to 
B. Reporting Period(s)*                                           the Department:  
If you want your authorized representative to have access 
to all taxpayer data, current and historical select/mark All         Mail:  NM Taxation and Revenue Department 
Tax Periods.                                                               Attn: Compliance Registration Unit 
                                                                           PO Box 8485 
If you want to grant access to a specific time frame, provide              Albuquerque, NM 87198
that information in the space provided.
                                                                     E-mail: Business.Reg@tax.nm.gov
Tax Year(s)- provide the tax year or tax years for which you