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2020 General Specifications And Approval Procedures
September 22, 2020
New Mexico Taxation And Revenue Department
General Specifications And Approval Procedures
For The Reproduction Of New Mexico State Tax Forms
A guide for tax software providers.
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2020 General Specifications And Approval Procedures
September 22, 2020
Table of Contents
Introduction ......................................................................................................................................................................................... 1
E-Filing And Bulk Filing .................................................................................................................................................................. 1
General Information About Substitute Forms ....................................................................................................................... 1
Don't Alter Any Tax Forms ............................................................................................................................................................. 1
Two Types Of Substitute Forms ................................................................................................................................................... 1
Release Dates For Scannable Forms .......................................................................................................................................... 2
Letter Of Intent ................................................................................................................................................................................... 2
LOI Due Date ........................................................................................................................................................................................ 2
General Tax Form Design Standards .......................................................................................................................................... 3
General Scannable Form Design Features ............................................................................................................................... 4
Printed Scanline Data ...................................................................................................................................................................... 4
Printed 3 of 9 Barcode Data .......................................................................................................................................................... 4
Tax Preparer Mandate ..................................................................................................................................................................... 4
Legibility And Printing Requirements ...................................................................................................................................... 4
Instruction Requirements .............................................................................................................................................................. 4
Approval Procedures For Substitute Forms ........................................................................................................................... 4
What's Most Important To Know ................................................................................................................................................ 4
Submitting Scannable, Substitute Forms For Approval ..................................................................................................... 5
Testing Sequence For Scannable Forms ................................................................................................................................... 5
Requirements For Approving A Scannable Test Form ....................................................................................................... 5
When Testing Begins And Ends ................................................................................................................................................... 5
When TRD Rescinds An Approval ............................................................................................................................................... 5
What TRD Doesn't Review Or Approve .................................................................................................................................... 6
Submitting Scannable Forms For Approval ............................................................................................................................ 6
Electronic Submission ..................................................................................................................................................................... 6
Paper Submissions ............................................................................................................................................................................ 6
Submitting Non-Scannable, Substitute Forms For Approval........................................................................................... 6
Bulk Filing ............................................................................................................................................................................................. 7
Annual Filing For W-2s, W-2Gs, 1099-Rs, Oil And Gas Proceeds, Pass-Through Entities ................................... 7
Monthly, Quarterly, Semi-Annual Filing For CFT, CRS, WDT ............................................................................................ 7
Uploading XML Bulk Files .............................................................................................................................................................. 7
More Information............................................................................................................................................................................... 7
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2020 General Specifications And Approval Procedures
September 22, 2020
INTRODUCTION
Tax Software Providers that propose to reproduce, develop, distribute, and or use New Mexico tax forms
must submit a Letter of Intent/Operating and Non-Disclosure Agreement (LOI) and receive approval to
1
generate any substitute New Mexico state tax form. A substitute form must meet the requirements of the
New Mexico Taxation and Revenue Department (TRD), and TRD must test and approve the form before
release or distribution. TRD reserves the right to reject substitute forms with poor legibility or forms that
don't meet TRD's requirements.
IMPORTANT:
Non-specific tax year forms include CRS-1, Workers’ Compensation, and other forms that
don’t show the year. If a Tax Software Provider received TRD's approval for a non-specific tax year form,
the only time to request another approval of that form is when updating the form to match a TRD revi-
sion. Tax Software Providers are responsible for ensuring use of the most current version of the form,
instructions, and specifications.
E-Filing And Bulk Filing
TRD supports electronic transmission of income tax returns. For information about transmitting returns
Tax Preparer's Guide For Income Tax Returns
electronically, see the at http://www.tax.newmexico.gov/
2020 Tax Preparer's Guide
Tax-Professionals/software-developers.aspx then click the hyperlink titled
For Income Tax Returns
.
For information about e-filing returns, go to https://tap.state.nm.us, Taxpayer Access Point (TAP). Many
how-to videos are available on that page. To begin using TAP online services, create a login name and
password. For more information about the online services the State of New Mexico offers, please visit
http://www.tax.newmexico.gov.
TRD supports bulk filing for certain reports and returns. Procedures for bulk filing are located at the end
of these specifications.
GENERAL INFORMATION ABOUT SUBSTITUTE FORMS
Forms & Publications
TRD tax forms are available at www.tax.newmexico.gov. Click and follow the links
to the forms in the applicable tax program folder. You can print these forms, complete them by hand, and
submit them to TRD for processing. Any electronically accessible form you find elsewhere is a substitute
form that was reproduced by a Tax Software Provider. The Tax Software Provider has to go through an ap-
proval process in order to make substitute forms available for New Mexico taxpayers and tax preparers.
Don't Alter Any Tax Forms
Don't alter New Mexico state tax forms in any way. For example, don't use a 2019 income tax form to file a
2020 tax return. TRD rejects TRD-supplied or approved forms that taxpayers or tax preparers alter.
Two Types Of Substitute Forms
2
There are two types of substitute forms—scannable and non-scannable. To see the latest versions of the
Department's forms, go to http://www.tax.newmexico.gov/Tax-Professionals/software-developers.aspx
Form Revision and Release Dates
then click the hyperlink titled . Within this document you can click a
form's URL to see if it has a barcode. Forms with a barcode are scannable. If the form doesn't have a bar-
code, the form is non-scannable.
1 A substitute form is any form produced and made available by any entity other than TRD.
2 A scannable form is one with features, such as a barcode, recognized by TRD's automated imaging and processing
equipment.
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2020 General Specifications And Approval Procedures
September 22, 2020
Release Dates For Scannable Forms
TRD uses the National Association of Computerized Tax Processors (NACTP) to distribute anticipated
release dates of the LOI, and tax-year-specific testing of electronic submissions and scannable forms to
NACTP global email subscribers. Please join the NACTP at www.nactp.org and subscribe to the global
email, nactp_list@nactp.org.
LETTER OF INTENT
The New Mexico Letter of Intent (LOI) was consolidated in 2016 to accommodate all income tax pro-
grams for forms developers and MeF developers. New Mexico provides access to electronically submit
the LOI at the Tax Software Provider Access Point (TSPAP). It is important for the Tax Software Provider
to identify the TSPAP user that will be submitting the LOI on behalf of the company's e-filing and forms
development teams.
Generally, information about the LOI becomes available each August. The New Mexico MeF Team will
send an announcement through an established global email that contains details regarding the TSPAP
website URL, username, password, and documentation on usage of the site. The New Mexico Forms Team
will follow up with a similar LOI announcement through the global email at nactp_list@nactp.org and
nactp_glc@nactp.org, the global email for NACTP's Government Liaison Committee.
Each software product requires a separate LOI to request an approval to submit testing validation of
electronic submissions and scannable forms, clearly indicating the tax programs and schedules that will
be submitted.
LOI Due Date
The due date to electronically submit LOI(s) is November 02, 2020. TRD must approve your product's LOI
before we can accept your product test package.
Access to New Mexico's required form and schema specifications and testing criteria shall be provided
through the FTA-Secure Exchange System (SES) upon receipt, review, and approval of the LOI agreement.
New Tax Software Providers must contact the New Mexico MeF Team at TRD-MEFinfo@state.nm.us for
all LOI and e-filing inquires and the New Mexico Forms team at NMTax.Forms@state.nm.us for all forms
development inquiries.
New Tax Software Providers must register with NACTP and request an NACTP Vendor ID. Go to www.
nactp.org, click on ABOUT NACTP then select NACTP Vendor ID Request. This vendor ID identifies your
product throughout testing and captures the origination of each income tax return received by TRD.
New Tax Software Providers must also register with the Federation of Tax Administrators (FTA) at www.
taxadmin.org. FTA serves as a source of information and expertise for state administrators and others on
the workings of state tax agencies and systems as well as issues generally affecting tax policy and admin-
istration. Once registered, information about how to access TRD's forms and schemas on the FTA-SES will
be available.
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2020 General Specifications And Approval Procedures
September 22, 2020
GENERAL TAX FORM DESIGN STANDARDS
New Mexico follows the Tax Form Design Standards and Guidelines set by NACTP's Government Liaison
Committee (GLC). You can find their manual at www.nactp.org. New Mexico also distributes important
information about TRD's forms approval processes through the NACTP global email list.
Paper and Ink Standard
Paper size 8 1/2 x 11 1/2 inches
Paper printing Single-sided
Paper weight 20-pound bond
White
Paper color
Ink B
lack non-MICR
Not allowed
Carbon and carbon-bonded paper
Form Text Design Standard
Paper orientation Portrait
Text fonts and sizes
Arial or Helvetica; 6, 8, 10, 12, and 14 point
Lines per vertical inch 6 vertically (1/6 inch each)
Characters per horizontal inch 10 horizontally (1/10 inch each)
Margin
1/2 inch on all sides
Vertical printable area First line = row 4
Last line = row 63
Horizontal printable area First printable space = column 6
Last printable space = column 80
Printed Variable Data (taxpayer-specific information) Standard
Graphics or special characters Can't deviate from those in form design image
All variable data Use as shown in form design image
Text fonts and sizes
Courier, 10 and 12 point
Leading dollar signs in amount field Not allowed
Leading zeros Not allowed, unless specifically requested
Negative amounts
Use a leading dash immediately to the left of the
leftmost character
Printed Variable Data (taxpayer-specific information) Standard
Zero amount
Leave field blank, unless specifically requested
to enter zero
Schedule not required
Leave all fields blank, unless schedule is required
Dollar rounding required ≤ 0.49 rounds down, ≥ 0.50 rounds up to the whole
not
dollar. Do include decimals for a number
rounded to the dollar.
Percentage or ratio Calculate to two to four decimal places, such as
0.43, 0.043, or 0.0043. See instructions or form
design image for correct decimal places of each
ratio or percentage field.
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2020 General Specifications And Approval Procedures
September 22, 2020
GENERAL SCANNABLE FORM DESIGN FEATURES
Printed Scanline Data
Specifications
Some TRD forms have a scanline. The specifics for this design feature are described in the
and Approval Procedures
documents for forms with scanlines. Scanlines are machine-readable and re-
quire the exact font and exact placement on the printed form. There are two variations of scanlines—one
for income tax form payment vouchers and others for miscellaneous tax programs.
Printed 3 of 9 Barcode Data
Specifi-
Some TRD forms have a 3 of 9 barcode. The specifics for this design feature are described in the
cations and Approval Procedures
for forms with 3 of 9 barcodes. These barcodes are placed in the upper
right corner of the forms as shown on the form design image. The 3 of 9 barcode is a nine-digit number
identifying the form and the Tax Software Provider producing the form. This design feature helps TRD
manage imaged documents.
IMPORTANT:
Scannable forms should not have numbers printed directly under the barcode. Having
number within the silent area around the barcode can interfere with barcode scanning.
Tax Preparer Mandate
Paid tax preparers who prepare more than 25 New Mexico personal income tax returns must submit each
return using TRD-approved electronic media, unless the taxpayer whose return is prepared requests
otherwise.
IMPORTANT:
When a preparer fails to comply with this requirement, TRD assesses a $5.00 penalty for
each personal income tax return the preparer generates.
LEGIBILITY AND PRINTING REQUIREMENTS
A high standard of legibility for printing and reproduction is required for all forms and variable data
fields. The paper, ink, and printing method must ensure no part of a form develops smears or similar
deterioration.
INSTRUCTION REQUIREMENTS
Any Tax Software Provider TRD approves to develop, distribute, or use New Mexico scannable and
non-scannable tax forms must clearly instruct clients, customers, and users to do the following:
only
• Submit quality printed forms .
• Include paper, ink, legibility, and printing standards.
• Include a warning not to submit photocopies of forms to TRD for processing.
• Stress the importance of only sending “government copy” tax returns without truncated taxpayer
identification numbers (TTINs). TRD rejects these returns. “Client copy” returns with TTINs are for
taxpayers' records, not intended for submission to TRD.
• Notify users that following the standards ensures TRD effectively processes substitute forms.
APPROVAL PROCEDURES FOR SUBSTITUTE FORMS
TRD has two procedures for submitting substitute forms for approval—one for scannable forms and the
other for non-scannable forms. To avoid delays, make sure to use the correct approval process for the
type of form you want to reproduce.
For scannable forms, follow the approval instructions in the Specifications and Approval Procedures for
the tax type and the form design image specific to each substitute form.
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2020 General Specifications And Approval Procedures
September 22, 2020
What's Most Important To Know
• The Tax Software Provider is responsible for making sure products contain the latest form versions.
• It is the Tax Software Provider's responsibility to proofread all forms before submission.
• To avoid delays, submit the forms to the correct email address and the correct mailing address
• TRD cannot accept approval packages by fax.
Submitting Scannable, Substitute Forms For Approval
Scannable forms may be tax-year-specific or continuous use. Tax-year-specific forms require TRD approv-
al annually after TRD releases final versions of the forms and before you release and distribute through
your product(s). Continuous use scannable forms require TRD approval only upon revision and may be
emailed to NMTax.Forms@state.nm.us for an approval request.
TRD recommends that you use the original TRD PDFs in your software when possible. If you use original
TRD PDFs, note your submission. TRD will assign review priority to submissions that use original PDFs.
IMPORTANT:
Forms that are recreated take longer to review. Forms that cannot be read by scanning
equipment will be rejected.
Testing Sequence For Scannable Forms
When TRD receives your approval package, TRD tests all samples for correct font size, form images, and
variable data placement. TRD then tests the scannable features of the forms. If the test package fails any
part of these tests, TRD will not approve the product.
Requirements For Approving A Scannable Test Form
• The form is legible and scannable.
exactly
• The form's appearance conforms to specifications.
• All form text and variable fields are within the specified area.
• The 3 of 9 barcode is included when required on the form.
• The scanline is included when required on the form.
• The vendor code, product code, and version number are included when required on the form.
• The form should be printed at full size or actual size if you are submitting paper forms.
When Testing Begins And Ends
November 02, 2020.
For TY2020 tax-specific-forms, TRD will begin the testing and approval process on
December 15 January
In general, you must submit your first set of forms no later than . Testing ends on
31.
After this date, TRD rejects testing packages.
IMPORTANT:
While TRD tries to adhere to a turnaround time of 10 business days, the testing period may
take longer.
When TRD Rescinds An Approval
If TRD approves a form but a scannable feature on the form fails to follow published specifications for the
feature, TRD rescinds approval of the form. An example is if TRD receives unapproved versions of a form
during the filing season. Another example is when a product with an error causes TRD to create processes
to bypass the error and the Tax Software Provider fails to correct the error and update the product. TRD
will make significant efforts to contact and provide assistance in helping to resolve all issues. Willful
non-compliance with TRD’s requirements and requests will result in rescinding a Tax Software Provider's
forms approval and possibly the LOI. It is the Tax Software Provider's responsibility to make sure their
partners receive the most updated versions of all forms.
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2020 General Specifications And Approval Procedures
September 22, 2020
What TRD Doesn't Review Or Approve
TRD does not review or approve the logic of specific software programs, nor does the agency confirm the
calculations on the forms produced by these programs. The accuracy of the program remains the respon-
sibility of the software developer, distributor, or user.
WHERE TO SUBMIT FORMS
Submitting Scannable Forms For Approval
TRD has added electronic submission for tax year 2020 due to COVID-19. Electronic submissions are en-
couraged to reduce handling of paper. Tax software providers should submit their test packages using the
link TRD provides to the forms contact listed on the LOI. If you experience issues while using the secure
file upload link you may email your submission to: NMTax.Forms@state.nm.us.
NOTE:
NMTax.Forms@state.nm.us is used to receive all incoming tax form questions and other email
inquiries from internal and external users. TRD encourages tax software providers to use the secure file
upload to ensure form approval submissions are reviewed in a timely manner.
Electronic Submissions
TRD will reject electronic submission that do not meet the below standards.
• Include your NACTP vendor code and your product number on the cover sheet and on each return.
• Submit the cover sheet as a separate PDF.
• Do not split a multi-page form into more than one PDF (i.e. do not split the PIT-1 into two PDFs).
• Do not combine multiple tax programs into a single submission (i.e. do not combine personal income
tax and corporate income tax forms).
• Do not split tax program submission into multiple submission (i.e. submit all personal income tax
forms and schedules in the same submission).
• PDFs should be produced at full-size or actual size (i.e. do not save a PDF at fit to page).
Paper Submissions
TRD encourages vendors to submit their test packages electronically. Paper submission do take longer to
review due to manual handling. If you mail a package, TRD requires an email with mail out date and pack-
age tracking information, if applicable, send email to: NMTax.Forms@state.nm.us. Having this information
in advance will allow TRD to make arrangements to accept the package. To prevent lost test packages or
delays in testing, only submit packages to this address:
New Mexico Taxation and Revenue Department
Attention: OOS- Tax Information and Policy Office
1100 S. St. Francis Drive, Suite 3088
Santa Fe, NM 87505
Submitting Non-Scannable, Substitute Forms For Approval
Tax Software Providers can submit non-scannable forms for approval any time during the year. TRD pub-
lishes an updated list of all non-scannable forms on our website: http://www.tax.newmexico.gov/forms-
Other Taxes Software Develope
publications.aspx. To locate the document click on the , rs, and select the
orm Revision and Release Dates
document titled F . This document contains a list of all non-scannable
forms and their URL locations.
IMPORTANT:
While TRD tries to adhere to a review turnaround time of 10 business days, the test may
take longer.
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2020 General Specifications And Approval Procedures
September 22, 2020
To get approval to generate non-scannable, substitute forms that are completed electronically and print-
ed, do the following:
Software Developer Form Revision and Release Dates
1. Go to TRD's web page and review to make sure
you're submitting the latest version of each form.
2. Prepare two sample copies of each form within each tax program series for your approval package.
• The first sample contains forms with no taxpayer variable data (blank).
3
• The second sample contains forms with full-field filled with variable data.
3. Submit approval packages by email to NMTax.Forms@state.nm.us. Include a cover letter with your
NACTP vendor code, your product number, contact information, and a checklist of the forms submit-
ted in the test approval package.
BULK FILING
You can bulk file certain reports and returns. See the next procedures for filing documents annually and
for shorter terms, and for uploading XML bulk files.
Annual Filing For W-2s, W-2Gs, 1099-Rs, Oil And Gas Proceeds, Pass-Through Entities
To bulk file these annual forms, do the following:
1. Go to http://www.tax.newmexico.gov/forms-publications.aspx.
Publications FYIs 300 Series-Income Taxes
2. Click , , and then .
FYI-330 Income and Withholding Information Returns and Filing Methods
3. Click and go to the
MAGNETIC MEDIA
section.
Monthly, Quarterly, Semi-Annual Filing For CFT, CRS, WDT
To bulk file these monthly, quarterly, or semi-annually forms, do the following:
1. Go to https://tap.state.nm.us.
TAP HOME Frequently Asked Questions
2. Under , click .
Bulk General Information
3. In the first row of tabs, click , and in the second row of tabs, click or any of
the program tabs.
NOTE:
If you need more information about CFT, CRS, or WDT bulk filing, call CFT at (505) 827-0765, call
CRS at (505) 841-6352, or call WDT at (888) 683-2821 x4 x1.
Uploading XML Bulk Files
To file these forms annually, do the following:
1. Go to https://tap.state.nm.us.
2. Log into your TAP account.
I Want To Upload XML Bulk File
3. Under , click to display the Instructions page.
Next
4. Read the instructions, click , and then continue to complete the upload process.
MORE INFORMATION
If you have any questions or comments after reading this document, please send email correspondence to
NMTax.Forms@state.nm.us.
3 Full-field filled is a form with a character filling all possible locations and positions for variable data, for example, 9s for
numeric values and Xs for alpha/numeric values.
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