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RPD-41071 STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT
Rev. 03/24/2015
APPLICATION FOR REFUND
Who Must File this Form. This form may be used to apply for a refund of most tax, fees or surcharges paid to the New Mexico Taxa-
tion and Revenue Department. To obtain a refund, you are generally required to complete this form or submit a letter with substantially
the same information. If your refund claim is the result of overstating the tax due on a previously filed income tax, estate tax or oil and
gas tax return and you are filing an amended return, you do not need to attach an application for tax refund. In this case, a complete
amended return is sufficient to support a valid claim for tax refund. Other exceptions to filing Form RPD-41071, Application for Refund,
are listed in the instructions.
How to File this Form. A valid claim for refund requires information sufficient to allow the processing of the claim. You must identify the
taxpayer claiming to be entitled to the refund, the type of tax overpaid, the basis for refund and, if necessary, the report period(s) overpaid.
"Basis for refund" means a brief statement of the facts and a description of the reason the person believes that tax, penalty, or interest
was overpaid. The basis for refund must explain why the overpayment was made and the relief requested. Do not merely enter the word
"overpayment". This Application for Refund must be signed by the taxpayer or the taxpayer's authorized agent.
Attach all documentation to the Application for Refund that supports your refund claim. A claim for refund is not valid unless it is complete
and verifiable. See Other Required Attachements in the instructions for more information.
To apply all or any part of your refund to another report period, liability or another tax or fee program, please state in detail the report
period, liability or other tax or fee program to which you wish to apply the refund. Taxpayer identification no. (CRS ID or SSN)
Name of business or taxpayer if requesting a refund of income tax

Mailing address

City, state, ZIP code

Contact name, if applicable Phone number

I hereby certify that the State of New Mexico was overpaid the sum of _________________________________________

dollars ($ _______________) in __________________ taxes, for the period(s) ______________ to _________________
(type of tax)

Basis for refund: ___________________________________________________________________________________

_________________________________________________________________________________________________

Is an amended return submitted with this request?

Yes No Previously Mailed Not Required

I declare that the information reported on this form and any attached supplements are true and correct.

Signature of taxpayer or agent _____________________________ Title _____________________ Date _________

Type or print name __________________________ Phone ____________ E-mail address _____________________

Return this form and attachments to the Taxation and Revenue Department,
P.O. Box 630, Santa Fe, New Mexico 87504-0630.

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RPD-41071
Rev. 03/24/2015                     Request for Direct Deposit
If you are requesting a refund of tax, fees or surcharges paid to the New Mexico Taxation and Revenue Department for any of the 
programs listed below and would like your refund deposited directly into your bank account, complete the following information. NOTE: 
If the information below is incomplete or incorrect, your refund will be mailed. Your account cannot be located at a financial institution 
outside the territorial jurisdiction of the United States. See the instructions.
         Combined Report System Taxes (CRS), Personal Income Tax, Corporate Income and Franchise Tax, Oil and Gas Proceeds 
         Withholding Tax, Enhanced 911 Surcharge, Telecommunication Relay Service Surcharge, Water Conservation Fee, Weight 
         Distance Tax, and Workers' Compensation Fee.
                                                                                        Required: Will this refund go to or 
1.  Routing number:                                                                     through an account located outside 
                                                                                        the territorial jurisdiction of the United 
2.  Account number:                                                                     States? If yes, you may not use this refund 
                                                                                        delivery option. 
3.  Type:       Checking           Savings                                      4.     Required:                   Yes           No

                                           FOR DEPARTMENT USE ONLY

I have analyzed the records of the Taxation and Revenue Department on _______________________________ , 20 _______
and have verified the amount of tax overpayment. I hereby certify that a tax refund is due as claimed according to Section 7-1-26 
NMSA 1978. The amount of overpayment is for the following taxes:
                TAX PROGRAM                                    AMOUNT

 1.                                                  $
                                                                                        Claim number
 2.
                                                                                        Serial number
 3.
                                                                                        Warrant number
                   Total interest to be refunded

                   Total amount to be refunded       $

Analysis of reason for overpayment:

Valid overpayment:       o  YES    o  NO             o  Need additional information     Credit amount $_______________

Amended returns on file: o  YES    o  NO             o   N / A                          Credit key____________________

                         Date requested ______________________________________

 Documents supporting this refund are on file:
                                                                                        GENERAL APPROVAL
 I recommend refund:

                                                                                        Secretary or Delegate
 Initiated by
                                                                                        IF REQUIRED
 Section supervisor                                   Date
                                                                                        Attorney General's Office
 Bureau chief                                         Date

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RPD-41071 STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT
Rev. 03/24/2015
APPLICATION FOR REFUND - INSTRUCTIONS
• If you have any tax liability, the Taxation and Revenue Department attachments to the Department. Because Form RPD-41071 and the
may offset all or part of an allowed refund against such liability. required attachments cannot be submitted electronically, you must
• If the Department denies your claim for refund in whole or in promptly submit those paper forms and attachments separately. Mail
part, you may file a protest with the Department within 90 days Form RPD-41071 and other required attachments to New Mexico
of either mailing or delivery of the denial or file a lawsuit in Santa Taxation and Revenue Department, P.O. Box 630, Santa Fe, New
Fe District Court. If the Department does not take action on your Mexico 87504-0630. The Department will not process the returns
claim within 120 days of receiving your claim, you may either until Form RPD-41071 and the required attachments are received.
refile it if you are within the three-year statute of limitation, or you Exceptions to Filing Form RPD-41071, Application for Refund.
may file a protest within 90 days from the expiration of the 120 If claiming a refund under certain tax, fee or surcharge programs
days after you filed the claim with the Department. If no action you must use the program specific application for refund form and
has been taken on the refund claim within 210 days, the Depart - follow certain procedures which are applicable to those programs.
ment is statutorily prohibited from acting on a refund claim if the If you are requesting a refund of oil and gas taxes other than the oil
three-year statute of limitation has passed. For more information and gas proceeds withholding tax, use Form RPD-41136, Application
on your remedies, please request publication FYI-402, Taxpayer for Tax Refund - Oil and Gas. For tax years beginning on or after
Remedies, from your local district tax office or view it on-line at January 1, 2012, if you are requesting a refund of withholding tax
www.tax.newmexico.gov. on the net income of a pass-through entity (PTE) reported on Form
Other Required Attachments: PTE, New Mexico Information Return for Pass-Through Entities,
A taxpayer claiming a refund of gross receipts tax or compensating or an overpayment of tax withheld on Form RPD-41367, Annual
tax may wish to refer to the latest Overview of Gross Receipts & Withholding of Net Income From a Pass-Through Entity Detail
Compensating Taxes published in the July CRS Filers Kit, FYI-105, Report, use Form RPD-41373, Application for Refund of Tax With-
Gross Reciepts & Compensating Taxes- An Overview, or other held From Pass-Through Entities. If you are requesting a refund of
Department publications for a description of allowable deductions, vehicle-related or driver-related taxes or fees, use Form MVD-10208,
exemptions and credits against gross receipts and compensating Request for Refund. If requesting a refund of Tobacco Products
taxes, and the required documentation to support the claim. Tax, use Form RPD-41318, Application for Tobacco Products Tax
Refund. If requesting a refund of a spoiled or damaged cigarette
Amended Returns: If your refund is the result of overstating the stamp, use Form RPD-41211, Application for Refund of Cigarette
tax, fees or surcharges due on a previously filed return, you must Tax. All forms can be found on the Department's web site at www.
attach a fully completed amended report for each period affected. tax.newmexico.gov. Click on "Forms and Publications", then select
See the Note under "Exceptions to Filing Form RPD-41071" below. the applicable tax program.
Only one Application for Refund is required per claim regardless
of the number of periods amended. See the appropriate forms for NOTE: If your refund claim is the result of overstating the tax due
instructions on filing an amended return. on a previously filed income tax, estate tax or oil and gas tax return
and you are filing an amended return, you do not need to attach an
To claim a refund of gross receipts tax because you did not claim an application for refund. A complete amended return is sufficient to
allowable deduction, you must attach the following, if applicable: 1) support a valid claim for refund. Be sure to submit all supporting
a copy of the nontaxable transaction certificate (NTTC) executed by forms, schedules, and backup as requested by the instructions
the buyer so we can verify that the NTTC was properly executed in a when filing an amended return.
timely manner; or 2) a copy of any other documentation necessary to
support the deduction (for example, a farmer or rancher statement). Important Changes Affecting Direct Deposit
A direct deposit of your refund may not be made to a bank account
To claim a refund of gross receipts tax paid because of an exemption located at a financial institution outside the territorial jurisdiction of
that you did not claim, you must attach documentation necessary the United States. In order to comply with new federal banking rules,
to support the exemption (for example, invoices, contracts, etc.). anyone wishing to have your refund directly deposited into your ac-
To claim a refund of an overpayment due to an offset by the Depart- count, you must answer an additional question when completing
ment, please attach a copy of the offset notice. the Direct Deposit portion of your application for tax refund. If you
do not answer the question, your refund will be mailed to you in the
If you have questions regarding the documents that should be filed form of a paper check. If you answer the question incorrectly, your
with an Application for Refund or an amended return, contact the refund may be delayed, rejected or frozen by the National Automated
Department using the contact information on the original return or Clearing House Association (NACHA) or the Office of Foreign As -
the local district office listed below. sets Control (OFAC). You will be asked whether the refund will go
How to Claim a Refund of CRS-1 Taxes When You Are Also to, or through, an account located outside the territorial jurisdiction
Required to E-File Your Return. of the United States. You will be advised if the answer is “yes”, you
If you are required to electronically file (e-file) a CRS-1 return, you should not choose the Direct Deposit method of delivering your
must also e-file all CRS-1 amended returns. The requirement to e-file refund. Your options are to use a different bank account or to leave
the CRS-1 return applies regardless of whether you were required the Direct Deposit portion of the application blank and have a paper
to e-file the original return, or when the original return was filed. See check mailed to the address on the taxpayer's records. A financial
publication FYI-108, Electronic Filing Mandate, for details regarding institution is located within the territorial jurisdiction of the United
when you are required to e-file CRS-1 returns. States if it is located within the United States; located on a United
States military base, or located in American Samoa, Guam, the
If you are requesting a refund of tax previously paid, you must also
Northern Mariana Islands, Puerto Rico or the U.S. Virgin Islands.
submit Form RPD-41071, Application for Refund, with all required
ALBUQUERQUE: FARMINGTON: LAS CRUCES: ROSWELL: SANTA FE:
Taxation & Revenue Department Taxation & Revenue Dept. Taxation & Revenue Dept. Taxation & Revenue Department Taxation & Revenue Department
5301 Central Ave., NE 3501 E. Main Street, Suite N 2540 S. El Paseo, Bldg. # 2 400 North Pennsylvania, Suite 200 1200 South St. Francis Drive
P.O. Box 8485 P.O. Box 479 P.O. Box 607 P.O. Box 1557 P.O. Box 5374
Albuquerque, NM 87198-8485 Farmington, NM 87499-0479 Las Cruces, NM 88004-0607 Roswell, NM 88202-1557 Santa Fe, NM 87502-5374
Telephone: (505) 841-6200 Telephone: (505) 325-5049 Telephone: (575) 524-6225 Telephone: (575) 624-6065 Telephone: (505) 827-0951
Main switchboard (Santa Fe): (505) 827-0700

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