RPD - 41351             STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT
Rev. 01/14/2022
                        E-FILE AND E-PAY WAIVER REQUEST
Who May Use This Form:  A taxpayer may request a waiver of the e-file and/or e-pay requirement for a single tax return by 
filing Form RPD-41351, E-File Waiver Request Form. Waivers will be granted if the taxpayer is temporarily disabled; if the con-
duct of the taxpayer's business has been substantially impaired; or if the taxpayer's accountant or other agent or employee who 
routinely electronically files for the taxpayer has suddenly died or has become disabled per Regulation 3.1.4.18(I) NMAC. See 
the instructions on the next page for more detail. Submit completed form to: Revenue Processing Division, P.O. Box 5418, Santa 
Fe, New Mexico  87504-5418
 Taxpayer Name (Individual, firm or organization):        *New Mexico Business Tax Identification Number (NMBTIN):

 Mailing Address:                                         *Weight Distance Tax Identification Number:

 City:                       State:        Zip Code:      *Federal Employee Identification Number (FEIN):

 E-mail:                     Phone Number:                *Social Security Number (SSN):

                                                          *Cannabis Excise Tax Number

               *You only need to provide one taxpayer identification number that will allow the Department to locate your account.
Complete all statements about the tax return for which you wish to request a waiver to file or pay electronically. 
(Submit a separate waiver request form for each program. Do not combine multiple tax programs or multiple report periods on 
one form.) The Department will notify you if your request has been approved or denied. 
   1.  The e-file waiver requested is for the following New Mexico tax program (check one):
 q Cannabis Excise Tax
 q Cigarette Tax
 q Compensating Tax
 q Corporate Income Tax
 q Gross Receipts Tax
 q Health Care Quality Surcharge
 q Insurance Premium Tax
 q Interstate Telecommunication
 q Liquor Excise Tax
 q Leased Vehicle Gross Receipts and Surcharge
 q Tobacco Products Tax
 q Weight Distance Tax
 q Withholding
   2.   The e-pay waiver requested is for the following New Mexico tax program (check one):
 q Cannabis Excise Tax
   3.  For the report period ending _____________. 
   4.  State in detail the reason the waiver is needed. If additional space is needed, attach a separate page. 

                                                                         DEPARTMENT USE ONLY
I declare that the information stated above is true and 
correct in every material matter.                         The above request for e-file waiver has been reviewed 
                                                          and the request has been q Approved   
                                                          q Denied for calendar year:                        . Explana-
                    Printed Name                          tion for denial, if applicable:                                                                                                                          
                                                                                                                                                                                                               
                                                          Authorized by (Print Name):                                           
                  Authorized Signature
                                                          Signature:                                                                       
                                                          Date of Determination:                                                   
                                                          Waiver number:                                                          
            Date                      Title

RPD - 41351
Rev. 01/14/2022    STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT

                   E-FILE AND E-PAY WAIVER REQUEST 

                                       INSTRUCTIONS
Certain tax programs are required to be filed or paid electroni- greater, until the return is filed in an acceptable form. Penalty 
cally. This form allows for a taxpayer to request an e-file or  applies even if the payment is remitted properly and timely. 
e-pay waiver for a single return if their are certain hardships  The Department assesses penalty for failure to file, failure to 
such  as  those  specified  in  "Reasons  for  Waivers"  below.  remit payment, or failure to use the proper format.
See publication FYI-108, Electronic Filing Mandate, for more 
information on who must file electronically (e-file), when you   If you submit a return using an incorrect filing format, the 
must e-file, and how to e-file. When you are required to e-file  Department will reject your return, thus subjecting the filer 
or e-pay, you will be required to continue to do so unless you   to the penalty imposed for failure to file. You must resubmit 
receive a waiver or an exception from the Taxation and Revenue   the return using the proper format and in a timely manner to 
Department (Department). See "Requesting An Exception".          avoid the penalty.

WHEN TO FILE: You must submit Form RPD-41351,             E-file INTEREST:  Interest is computed in the same manner as 
and E-Pay Waiver Request, to the Department on or before         before. Interest accrues on tax that is not paid on or before 
the date that the taxpayer's return is originally due. If submit-the due date of a return even if the taxpayer receives an ex-
ting with a paper return close to the due date of the return,    tension of time to file. Interest is calculated on a daily basis 
please include the completed waiver with your return.            at the rate established for individual income tax purposes 
                                                                 by the U.S. Internal Revenue Code (IRC). The IRC rate is 
WHERE TO FILE: Complete this form and send it to the  subject to change quarterly, and is announced by the Internal 
Taxation and Revenue Department, P.O. Box 5418, Santa  Revenue Service in the last month of the previous quarter.  
Fe, NM 87504-5418.                                               For current quarterly and daily rates, visit our website at www.
                                                                 tax.newmexico.gov.
REASONS FOR WAIVERS: The Department will grant a 
waiver for the following reasons:                                PAYMENTS: Prior to requesting a exception for electronic 
                                                                 payment, please review the Department's publication FYI-401, 
1.  if the taxpayer is temporarily disabled because of injury    Special Payment Methods, to review the electronic payment 
    or prolonged illness and the taxpayer can show that the      methods available to see if you may be able to comply using 
    taxpayer is unable to procure the services of a person       one of these methods.
    to complete the taxpayer's return and file or pay it elec-
    tronically;                                                  REQUESTING AN EXCEPTION: To request an exception, see 
2.  if the conduct of the taxpayer's business has been sub-      Form RPD-41350,   E-File and E-Pay Exception Request. An 
    stantially impaired due to the disability of a principal of- exception of the e-file or e-pay requirement may be granted 
    ficer of the taxpayer, physical damage to the taxpayer's     for one or more calendar years if a hardship exists and there 
    business or other similar impairments to the conduct of      is  not  reasonable  access  to  the  internet  in  the  taxpayer's 
    the taxpayer's business causing the taxpayer an inability    community. The taxpayer must also show a good faith effort 
    to electronically file or pay, or                            to comply with the electronic filing or payment requirements 
3.  if the taxpayer's accountant or other agent or employee      before an exception is granted. An exception must be resub-
    who routinely electronically files or pays for taxpayer has  mitted annually and applies to the specified calendar year. 
    suddenly died or has become disabled and unable to per-
    form services for the taxpayer and the taxpayer can show 
    that the taxpayer is unable either to electronically file or 
    pay for the return or to procure the services of a person 
    to electronically file or pay the return before the due date.

SIGNATURE: The e-file and e-pay waiver request form must 
be signed by the taxpayer or a duly authorized agent. If the 
taxpayer is unable to sign the request because of illness, 
absence, or other good cause, any person standing in close 
personal or business relationship to the taxpayer may sign 
the application. However, the signer must state the reasons 
for their signature and their relationship to the taxpayer.

PENALTY FOR FAILURE TO COMPLY:  Taxpayers who fail 
to submit a tax return on the required form and in a timely 
manner will be assessed a penalty. Penalty is assessed at 
the rate of 2% of the tax due per month or part of a month, 
up to 20% of the tax due, or a minimum of $5, whichever is