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RPD-41370
Rev. 10/23/2014 State of New Mexico - Taxation and Revenue Department
CERTIFICATION OF ELIGIBILITY FOR THE VETERAN EMPLOYMENT TAX CREDIT
Who May Use This Form. Form RPD-41370, Certification of Eligibility for the Veteran Employment Tax Credit, is to be used by eligible
employers to certify that an employee, included in an application for Veteran Employment Tax Credit, is a qualified military veteran and
that the employer is eligible to claim the credit for the wages paid to the veteran during the qualified period of employment.
To apply for the credit you must complete Form RPD-41371, Application for Veteran Employment Tax Credit, and attach
a Form RPD-41370, Certification of Eligibility for the Veteran Employment Tax Credit, for each qualified military veteran
included in the total credit which is summarized on the application, Form RPD-41371. An application can include multiple
certifications for multiple qualified military veterans for the tax year of the application. Submit the application and certifica-
tions to the Taxation and Revenue Department for approval prior to claiming the credit. Once approved, you may claim the
credit against your personal or corporate income tax due by attaching Form RPD-41372, Veteran Employment Tax Credit
Claim Form, to the tax return for the tax year in which you employ the qualified military veteran. The amount of the approved
veteran employment tax credit that exceeds your income tax or corporate income tax liability in the taxable year in which the
credit is claimed will not be refunded, but may be carried forward for up to three years.
For information on the status an application, call (505) 827-0792.
Name of eligible employer New Mexico CRS identification number

Qualification Information
1. Enter the employer’s tax year in which the eligible employment took place. through
If the veteran was employed across multiple tax years, complete a certifications for each tax year. (mm-dd-ccyy) (mm-dd-ccyy)
2. Enter the name and social security number of the eligible military veteran exactly as it appears on the DD Form 214.

Name: _________________________________________________________ SSN: __________________
3. Enter the date the qualified military veteran was honorably discharged from the U.S. military.
Attach a copy of the veteran’s DD Form 214 showing the date of the honorable discharge from a branch of the United States military. (mm-dd-ccyy)

4. Enter the date the qualified military veteran was hired by the employer.
(mm-dd-ccyy)

5. Enter the qualified period of employment during the tax year. (See the instructions.)
through
(mm-dd-ccyy) (mm-dd-ccyy)

6. Was the veteran employed by the eligible employer prior to the veteran’s deployment? Yes No

Compute the Veteran Employment Tax Credit
7. Determine the number of days the veteran was employed during the tax year of this claim.
The tax year of this claim is indicated on line 1.
8. The number of days in the tax year of this claim.
Most full-year filers, enter 365 or 366 for a leap year. Short-year filers, enter the number of days of the short-year return.
9. Divide line 7 by line 8. Calculate the percentage to 3 decimal places.
If the number in lines 7 and 8 are the same number, enter “1.000”.
10. Multiply line 9 by $1,000. This is the total veteran employment tax credit allowed
for this employee for this tax year. Include this amount on RPD-41371, Application for Veterans Employment Tax Credit. $

I certify that: (Mark the boxes that apply and complete the required information.)
11. the person named on Line 2 of this form is a qualified military veteran as defined in Sections 7-2-18.28 or
7-2A-27 NMSA 1978 (see instructions), and
12. the qualified military veteran was employed by the applicant, for at least 40 hours per week, in New Mexico dur
ing the qualified period of employment shown on line 5.
Under penalty of perjury I declare that I have examined this application and attachments, and to the best of my
knowledge and belief it is true, correct and complete.

Signature of applicant Date

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RPD-41370
Rev. 10/23/2014 State of New Mexico - Taxation and Revenue Department
CERTIFICATION OF ELIGIBILITY FOR THE VETERAN EMPLOYMENT TAX CREDIT
INSTRUCTIONS
Page 1 of 2

ABOUT THIS TAX CREDIT HOW TO COMPLETE THIS FORM
For tax years beginning on or after January 1, 2012, but not Complete all information requested. Enter the name and the
after December 31, 2016, a taxpayer who employs a quali- New Mexico CRS identification number of the employer. This
fied military veteran for at least 40 hours per week, in New must be the same name and number on Form RPD-41371,
Mexico is eligible for a credit against the taxpayer’s personal Application for Veteran Employment Tax Credit.
or corporate income tax liability for up to $1,000 for wages
paid to each qualified military veteran. If the veteran’s quali- NOTE: When an entry requires a date, enter the date using a
fied period of employment is less than a full year, the credit two-digit month and day and a four-digit year (mm/dd/ccyy).
for that year is reduced based on the ratio of the qualified
period of employment over the full tax year of the employer. Qualification Information
1. Enter the employer’s tax year in which the eligible em-
• An employer may not receive the credit for any individual
ployment took place. Enter the first day of the tax year
qualified military veteran for more than one calendar year
and the last day of the tax year.
from the date of hire.
2. Enter the name and the social security number of the
• Multiple employers may not receive a credit for more
eligible military veteran employed, exactly as the name
than one year combined for the same qualified military
and social security number appears on the qualified
veteran.
military veteran’s DD Form 214.
• Only one employer may receive the credit for a specific
veteran during a tax year. 3. Enter the date the qualified military veteran was hon-
orably discharged from a branch of the United States
• The date of discharge may not exceed two years from
military. Attach a copy of the veteran’s DD Form 214,
the date the employer hired the military veteran.
Certificate of Release or Discharge from Active Duty.
• The veteran employment tax credit is only allowed for
the employment of a veteran who was not previously 4. Enter the date the employer hired the qualified military
employed by the taxpayer prior to the individual’s de- veteran.
ployment. 5. Enter the qualified period of employment during the tax
year. If hired in the middle of the tax year (reported on line
That portion of a veteran employment tax credit approved 1), enter the date of hire. If hired before the employer’s
by Taxation and Revenue Department (TRD) that exceeds tax year, enter the first day of the employer’s tax year.
a taxpayer’s income tax liability in the tax year in which the For the ending date enter the earlier of:
veteran employment tax credit is claimed may not be re-
• the date the qualified military veteran ceased working
funded to the taxpayer, but may be carried forward for up to
for the employer,
three years. The veteran employment tax credit may not be
transferred to another taxpayer. • the date one year after the date of hire, or
• the last day of the year.
A husband and wife filing separate returns for a tax year for
NOTE: The veteran must have been employed for at
which they could have filed a joint return, each may claim
least 40 hours per week, and the qualified period may
only one-half of the veteran employment tax credit that would
not exceed 1 calendar year from the date of hire.
have been claimed on a joint return.
6. Indicate whether the veteran was employed by the em-
ATTACHMENTS ployer prior to the veteran’s deployment or entry into the
The taxpayer must provide a copy of the qualified military U.S. military. If the answer is yes, then the employment
veteran’s DD Form 214, Certificate of Release or Discharge of the military veteran does not qualify for the veteran
from Active Duty, or other evidence acceptable to the Depart- employment tax credit.
ment. The document must show the date the military veteran
was honorably discharged from a branch of the United States Compute the Veteran Employment Tax Credit
military. Evidence other than the qualified military veteran’s 7. Enter the total number of days that the qualified military
DD Form 214 should be approved through the Department veteran was employed by the employer during the em-
before submitting the application. The Department may re- ployer’s tax year (line 1 of this form).
quest additional information establishing that the employee 8. Enter the number of days in the tax year of this claim.
is a qualified military veteran. Most full-year filers will enter 365 or 366 for a leap year.

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RPD-41370
Rev. 10/23/2014 State of New Mexico - Taxation and Revenue Department
CERTIFICATION OF ELIGIBILITY FOR THE VETERAN EMPLOYMENT TAX CREDIT
INSTRUCTIONS
Page 2 of 2

A taxpayer who has a short-year return enters the number This form must be signed and dated. Attach the completed
of days included in their tax year. form to Form RPD-41371, Application for Veteran Employ-
ment Tax Credit.
9. Divide line 7 by line 8. Calculate the percentage to 3
decimal places. If the numbers in lines 7 and 8 are the
Mail to:
same number, enter 1.000.
Taxation and Revenue Department
10. Multiply line 9 by $1,000. This is the total veteran employ- P.O. Box 5418
ment tax credit allowed for this qualified military veteran Santa Fe, NM 87502-5418
for this tax year. Include this amount on the Application
for Veteran Employment Tax Credit, RPD-41371. A certi- Once approved, use Form RPD-41372, Veteran Employment
ficate of eligibility for each qualified military veteran Tax Credit Claim Form, to claim the credit against the tax due.
employee during the qualified period must be attached Attach the claim form to the corporate or personal income tax
to Form RPD-41371, Application for Veteran Employment return to which you wish to apply the credit. Any excess may
Tax Credit. be carried forward for up to three years.

IMPORTANT: The Department may require you to furnish
Certifications
additional documentation to verify eligibility.
To qualify for the veteran employment tax credit, both certifica-
tions must be met. Check the boxes that apply.
DEFINITION
11. Mark the box to certify that the employee meets the defi- qualified military veteran means an individual who is
A
hired within two years of receipt of an honorable discharge
nition of a “qualified military veteran.” See Definitions in
from a branch of the U.S. military and who works at least 40
these instructions.
hours per week during the taxable year for which the veteran

employment tax credit is claimed.
12. Mark the box to certify that the qualified military veteran is
employed for at least 40 hours per week, by the employer The qualified military veteran must work or be expected to
at a location in New Mexico, during the qualified period work an average of 40 hours or more per week.
of employment, as shown on line 5 of this form.

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