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RPD - 41350
Rev. 09/04/2012 STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT
E-FILE EXCEPTION REQUEST FORM
INSTRUCTIONS
For report periods beginning on or after July 1, 2010, certain other good cause, any person standing in close personal or
taxpayers who file Combined Reporting System (CRS), or business relationship to him/her may sign the application.
Weight Distance Tax (WDT) returns will be required to file However, the signer must state the reasons for his/her sig-
their returns online. See publication FYI-108, Electronic Filing nature and his/her relationship to the taxpayer.
Mandate, for more information on who must e-file, when you
must e-file and how to e-file. When you are required to file your PENALTY FOR FAILURE TO COMPLY: Taxpayers who
return electronically (e-file), you will be required to continue fail to submit a tax return in the required form and in a timely
to e-file unless you receive an exception or waiver from the manner will be assessed a penalty. Penalty is assessed at
Department. See the "Requesting a Waiver" section below. 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
For calendar years beginning on or after January 1, 2012, re-
greater, until the return is filed in an acceptable form. Penalty
mitters of New Mexico oil and gas proceeds and pass-through
applies even if the payment is remitted properly and timely.
entities who remit net income from New Mexico sources to
The Department assesses penalty for failure to file, failure to
owners, members, partners or beneficiaries, who have more
remit payment, or failure to use the proper format.
than 50 New Mexico payees are required to electronically file
Form RPD-41374, Annual Report of Non-Resident Remittees If you submit a return using an incorrect filing format, the
Holding an Agreement to Pay Tax on Oil and Gas Proceeds Department will reject your return, thus subjecting the filer
(OGP-D), or Form RPD-41367, Annual Withholding of Net to the penalty imposed for failure to file. You must resubmit
Income From a Pass-Through Entity Detail Report, (PTW-D), the return using the proper format and in a timely manner to
but may request an exception by submitting Form RPD-41350 avoid the penalty.
to the Deparmtent. Remitters and pass-through entities seek- INTEREST: Interest is computed in the same manner as
ing an exception to e-file Form RPD-41374 or RPD-41367, before. Interest accrues on tax that is not paid on or before
are not eligible for a waiver. the due date of your return even if you receive an extension
If a taxpayer is granted an exception the taxpayer may file of time to file. Interest is calculated on a daily basis at the
"paper" returns by the due date of the return (or extension due rate established for individual income tax purposes by the
date if an extension has been obtained) without civil penalty. U.S. Internal Revenue Code (IRC). The IRC rate is subject to
If tax is due, interest will continue to accrue past the original change quarterly, and is announced by the Internal Revenue
due date of the return, even if an exception is granted. Service in the last month of the previous quarter. For cur-
rent quarterly and daily rates, visit our website at www.tax.
WHEN TO FILE: You must submit Form RPD-41350 annually newmexico.gov.
for each calendar year for which you wish to request an excep-
tion of the e-file requirement. An E-file exception request REQUESTING A WAIVER: To request a waiver, see Form
form must be received by the Department at least 30 days RPD-41351, E-File Waiver Request Form. A waiver of the
before the taxpayer's electronic return is originally due. e-file requirement may be requested for a single return for
the following reasons:
WHERE TO FILE: Complete this form and send it to the Taxa- • if the taxpayer is temporarily disabled because of injury
tion and Revenue Department, P.O. Box 5418, Santa Fe, NM or prolonged illness and the taxpayer can show that the
87504-5418. The Department will return Form RPD-41350 to taxpayer is unable to procure the services of a person to
you notifying you if your request has been approved or denied. complete the taxpayer's return and file it electronically;
• if the conduct of the taxpayer's business has been sub-
REASONS FOR EXCEPTIONS: The Taxation and Revenue stantially impaired due to the disability of a principal of-
Department will grant an exception if a hardship exists and ficer of the taxpayer, physical damage to the taxpayer's
there is no reasonable access to the Internet in the taxpayer's business or other similar impairments to the conduct of
community. Not maintaining Internet access is not a valid rea- the taxpayer's business causing the taxpayer an inability
son for the exception. Computer system failure or a break in to electronically file, or
Internet coverage is also not an acceptable reason for failure
to comply with the e-file requirement. The taxpayer must also • if the taxpayer's accountant or other agent or employee
show a good faith effort to comply with the electronic filing who routinely electronically files for taxpayer has suddenly
requirements before an exception is granted. The taxpayer died or has become disabled and unable to perform ser-
must provide a clear statement of the reasons for granting vices for the taxpayer and the taxpayer can show that the
the exception. taxpayer is unable either to electronically file the return or
to procure the services of a person to electronically file
SIGNATURE: The e-file exception request form must be signed the return before the due date.
by the taxpayer or a duly authorized agent. If the taxpayer
is unable to sign the request because of illness, absence, or
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