STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT
RPD - 41350
Rev  01/14/2022
                  E-FILE AND E-PAY EXCEPTION REQUEST
Who May Use This Form: A taxpayer may request an exception for a calendar year from the requirement to electronically file 
(e-file) or electronically pay (e-pay) using this Form RPD-41350, E-File and E-Pay Exception Request. Exceptions will be granted 
if a hardship exists and there is no reasonable access to the internet in the taxpayer's community. The taxpayer must also show a 
good faith effort to comply with the e-file or e-pay requirements before an exception is granted per Regulation 3.1.4.18(H) 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 program for which you wish to request an exception to file or pay electronically. 
You must submit Form RPD-41350 annually for each calendar year and program for which you wish to request an exception of 
the e-file requirement. The Department will notify you if the request has been approved or denied.
   1.  The exception requested is for the e-filing of 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 exception requested is for the e-payment of the following New Mexico tax program (check one):
 q Cannabis Excise Tax
   3.  For calendar year _____________.  (One calendar year per application.)

   4.  Provide a clear statement of the hardship that exists, the reason you feel there is no reasonable Internet access in your 
       community, and the good faith efforts taken to comply. 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 an exception 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:                                                   
                                                        Exception number:                                                          
           Date                       Title

RPD - 41350
Rev  01/14/2022      STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT 

                     E-FILE EXCEPTION REQUEST FORM

                                        INSTRUCTIONS
Certain tax programs and returns are required to filed or paid  Department will reject your return, thus subjecting the filer 
electronically. This form allows for a taxpayer to request an  to the penalty imposed for failure to file. You must resubmit 
e-file or e-pay exception if certain hardships exist or if the    the return using the proper format and in a timely manner to 
taxpayer is unable to gain access to the internet. See publica-   avoid the penalty.
tion FYI-108, Electronic Filing Mandate, for more information         Interest is computed in the same manner as 
                                                                  INTEREST:
on who must file or pay electronically.                           before. Interest accrues on tax that is not paid on or before 
All returns can be e-filed for free through the Taxation and      the due date of your return even if you receive an extension 
Revenue Department (Department) Taxpayer Access Point  of time to file.  Interest is calculated on a daily basis at the 
(TAP) here: https://tap.state.nm.us/Tap. When you are required    rate established for individual income tax purposes by the 
to e-file or e-pay your return, you will be required to continue  U.S. Internal Revenue Code (IRC). The IRC rate is subject to 
to do so unless you receive an exception or waiver from the  change quarterly, and is announced by the Internal Revenue 
Department. See "Requesting a Waiver" if your request is  Service in the last month of the previous quarter.  For cur-
only for one return.                                              rent quarterly and daily rates, visit our website at www.tax.
                                                                  newmexico.gov.
WHEN TO FILE: You must submit Form RPD-41350 annu-
ally for each calendar year for which you wish to request an      PAYMENTS: Prior to requesting a waiver for electronic pay-
exception of the e-file or e-pay requirement. An e-file or e-pay  ment, please review the Department's publication FYI-401, 
exception request form must be received by the Department  Special Payment Methods, to review the electronic payment 
at least 30 days before the taxpayer's electronic return or  methods available to see if you may be able to comply using 
payment is originally due.                                        one of these methods.
WHERE TO FILE: Complete this form and send it to the              REQUESTING A WAIVER: To request a waiver, see Form 
Taxation and Revenue Department, P.O. Box 5418, Santa             RPD-41351, E-File and E-Pay Waiver Request Form. A waiver 
Fe, NM 87504-5418.                                                of the e-file or e-pay requirement may be requested for a 
                                                                  single return for the following reasons:
REASONS FOR EXCEPTIONS: The Department will grant                 • if the taxpayer is temporarily disabled because of injury 
an exception if a hardship exists and there is no reasonable        or prolonged illness and the taxpayer can show that the 
access to the internet in the taxpayer's community. The tax-        taxpayer is unable to procure the services of a person 
payer must also show a good faith effort to comply with the         to complete the taxpayer's return and file or pay for it 
e-filing or e-pay requirements before an exception is granted.      electronically;
The taxpayer must provide a clear statement of the reasons        • if the conduct of the taxpayer's business has been sub-
for granting the exception. Choosing not to maintain internet       stantially impaired due to the disability of a principal of-
access if available, computer system failure or a break in          ficer of the taxpayer, physical damage to the taxpayer's 
internet coverage is not an acceptable reason for failure to        business or other similar impairments to the conduct of 
comply with the e-file or e-pay requirement and an exception        the taxpayer's business causing the taxpayer an inability 
will not be granted for those reasons.                              to electronically file or pay, or
SIGNATURE: This exception request form must be signed             • if the taxpayer's accountant or other agent or employee 
by the taxpayer or a duly authorized agent. If the taxpayer         who routinely electronically files or makes payment for 
is unable to sign the request because of illness, absence, or       taxpayer has suddenly died or  has become disabled 
other good cause, any person standing in close personal or          and unable to perform services for the taxpayer and the 
business relationship to the taxpayer may sign the application.     taxpayer can show that the taxpayer is unable either to 
However, the signer must state the reasons for their signature      electronically file or pay or to procure the services of a 
and their relationship to the taxpayer.                             person to electronically file or pay before the due date.

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 
greater, until the return is filed in an acceptable form. Penalty 
applies even if the payment is remitted properly and timely. 
The Department assesses penalty for failure to file, failure 
to remit payment, or failure to use the proper return format.
If you submit a return using an incorrect filing format, the