 | 2017 General Specifications And Approval Procedures October 2, 2017 STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT Revenue Processing Division General Specifications And Approval Procedures For The Reproduction Of New Mexico State Tax Forms A Guide For Tax Service Providers |
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2017 General Specifications And Approval Procedures
October 2, 2017
INTRODUCTION
Tax Service Providers that propose to reproduce, develop, distribute, and or use New Mexico tax forms
must submit a Letter of1Intent/Operating and Non-Disclosure Agreement (LOI) and receive approval to
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'tIMPORTANT:meet TRD's requirements.
Non-specific tax year forms include CRS-1, Workers’ Compensation, and other forms
that don’t show the year. If a Tax Service 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
revision.Tax Service Providers are responsible for ensuring use of the most current version of the form,
E-Filinginstructions, and specifications. And Bulk Filing
Tax Preparer's Guide For Income Tax Returns
New Mexico supportsTAXelectronicPROFESSIONAlStransmission of incomeOverview,taxSoftwarereturns.Developers,For information about transmittingHelpful
returnsDocumentselectronically,2017Taxsee thePreparer's Guide For Income Tax Returns at www.tax.newmexico.gov,
TRD's website. Click , then and under
, click .
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. For more information about e-filing, call (505) 841-6352 or call
(866) 285-2996.
New Mexico 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
Electronic 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 electronic form you find elsewhere is a substitute
form TRD must approve. A Tax Service Provider that makes a substitute form available is responsible for
Using Another Tax Service Provider's Formgetting approval from TRD before reproducing the form.
A Tax Service Provider must submit for testing and approval any form used in their program that
TRD approved under another provider. This verifies that the forms your software creates are still in
compliance with TRD’s requirements.
Don't Alter Any Tax Forms
Don't alter New Mexico state tax forms in any way. For example, don't use a 2016 income tax form to file a
2017 tax return. TRD rejects TRD-supplied or approved forms that taxpayers or tax preparers alter.
1 A substitute form is any form produced and made available by any entity other than TRD.
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2017 General Specifications And Approval Procedures
October 2, 2017
Two Types Of Substitute Forms
Form Revision and Release Dates 2 Software Developers
There are two types of substitute forms—scannable and non-scannable. Forms with a barcode are
scannable. In available on TRD's web page, you
can click a form's URL to see if it has a barcode. If the form doesn't have a barcode, the form is
non-scannable.Software Developers TAX PROFESSIONAlS
ONlINE SERVICES Tax Professionals
To go to the Software Developers page from www.tax.newmexico.gov, click .
Under , click , and at the bottom of the navigation bar, click
.
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 scannable forms to email subscribers. Please subscribe at
www.nactp.org.
GENERAl TAX FORM DESIGN STANDARDS
Tax Form Design Standards and Guidelines
New Mexico follows the 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 email list.
Paper and Ink Standard
Paper size 8 1/2 x 11 1/2 inches
Paper printing Single-sided
White
Paper weight 20-pound bond
Ink B
Paper color
Not allowed
lack non-MICR
Carbon and carbon-bonded paper
Form Text Design Standard
Text fonts and sizes
Paper orientation Portrait
Arial or Helvetica; 6, 8, 10, 12, and 14 point
Lines per vertical inch 6 vertically (1/6 inch each)
Margin
Characters per horizontal inch 10 horizontally (1/10 inch each)
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
2 A scannable form is one with features, such as a barcode, recognizedLast printable space = column 80by TRD's automated processing equipment.
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2017 General Specifications And Approval Procedures
October 2, 2017
Printed Variable Data Standard
(taxpayer-specific information)
All variable data Use as shown in form design image
Graphics or special characters Can't deviate from those in form design image
Text fonts and sizes
Leading dollar signs in amount field Not allowed
Courier, 10 and 12 point
Leading zeros Not allowed, unless specifically requested
Negative amounts
Use a leading dash immediately to the left of the
leftmost character
Printed Variable Data Standard
Zero amount (taxpayer-specific information)
Schedule not required Leave field blank, unless specifically requested
to enter zero
Leave all fields blank, unless schedule is required
not
Dollar rounding required ≤ 0.49 rounds down, ≥ 0.50 rounds up to the whole
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.
GENERAL ScANNABLE FORM DESIGN FEATURES
Printed Scanline Data
Specifications
and Approval Procedures
Some TRD forms have a scanline. The specifics for this design feature are described in the
documentsfor forms with scanlines. Scanlines are machine-readable and require
the exact font and exact placement on the printed form. There are two variations of scanlines—one for
Printedincome3 oftax9 Barcodeform paymentDatavouchers and others for miscellaneous tax programs.
Specifications and Approval Procedures
Some TRD forms have a 3 of 9 barcode. The specifics for this design feature are described in the
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 Service Provider producing the form. This design
Printedfeature2DhelpsBarcodeTRDDatamanage imaged documents.
The PDF417 (2D) barcode is optional for personal income tax forms created by your product. The 2D
barcode contains the taxpayer’s return information, which is automatically uploaded from the 2D barcode
printedIMPORTANT:on the form.
If you use 2D barcodes, you must use TRD's test scenarios when you submit substitute
forms for approval, and follow printing and position entry specifications.
If the system can't read the 2D barcode, TRD routes the form for manual data entry. A properly printed 2D
barcode reduces time to process a return and may result3 in faster refunds for most taxpayers.
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2017 General Specifications And Approval Procedures
October 2, 2017
2-D Barcoding
Standards
New Mexico follows NACTP's 2D barcode standards and guidelines. You can find
at www.nactp.org. TRD distributes important information about TRD's forms approval
MANDATEprocesses through the NACTP email list.
: Paid tax preparers who prepare more than 25 New Mexico personal income tax returns must When a preparer fails to comply with this requirement, TRD assesses a $5
submitpenalty foreacheach personalreturn usingincomeTRD-approvedtax return the preparerelectronicgeneratesmedia, unless the taxpayer whose return is prepared
requests otherwise.
. The 2D barcode substitutes for
an e-filed return, satisfying the paid tax preparers' requirement to ensure the personal income tax returns
they prepare are e-filed.
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 Service Provider TRD approves to develop, distribute, or use New Mexico scannable and
non-scannable tax forms must clearlyonlyinstruct clients, customers, and users to do the following:
• 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 Specifications
andother for non-scannable forms. To avoid delays, make sure to use the correct approval process for the type Approval Procedures
of form you want to reproduce. For scannable forms, follow the approval instructions in the
What's Most Important To Know for the tax type and the form design image specific to each substitute form.
• The Tax Service Provider is responsible for making sure products contain the latest form versions.
• It's the Tax Service Provider's responsibility to proofread all forms before submission.
• To avoid delays, submit the scannable and non-scannable forms to the correct contact.
• TRD can't accept non-scannable approval packages by fax.
Submitting• TRD can't accept scannable approval packages by email or fax. Scannable, Substitute Forms For Approval
Scannable forms may be tax-year-specific or continuous use. Tax-year-specific forms require TRD
approval annually after TRD releases final versions of the forms and before you release and distribute
your substitute forms. Continuous use scannable forms require TRD approval only upon revision. 4
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2017 General Specifications And Approval Procedures
October 2, 2017
Letter Of Intent
New Mexico provides access to the 2017 Tax Year LOI at the Federation of Tax Administrators (FTA) State
Exchange System (SES). The LOI was consolidated in 2016 to accommodate all tax programs for forms
developers and MeF developers.
Tax Service Providers must fill out and sign the LOI to get approval to submit test packages of tax-specific
scannable forms, clearly indicating the tax programs and schedules they intend to submit for testing. Each
product requires a separate LOI.
The due date is November 1, 2017 for emailing LOIs to TRD-NMFormsDevelopment@state.nm.us. TRD
Testingmust approve your product LOI before we can accept your product test package.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 does not approve the product.
Requirements For Approving A Scannable Test Form
exactly
• The form is legible and scannable.
• 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.
• When Testing Begins And EndsThe vendor code, product code, and version number are included when required on the form.
November 15
December 15
For most tax-year-specific forms, TRD begins the testing and approval process on of the tax
year. In general, you must submit your first set of forms no later than January 31. . After TRD's receipt,
allow 10 business days for a response on your first submission and 5 business days for a subsequent
submission of the same forms package. You must submit all retest forms by TRD rejects
IMPORTANT:packages after this date.
Testing scannable features through the current processing equipment may take extra
time, causing delays in the 5-day turnaround for second and subsequent submissions. While TRD tries
to adhere to the 5-day turnaround for second and subsequent submissions, if part of the testing for
these submissions includes testing a scannable feature through the processing equipment, the test may
take up to 10 business days.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 a product with an error that causes TRD to create processes
to bypass the error. TRD requests the Tax Service Provider to correct the error and update the product.
Willful non-compliance with TRD’s requirements results in rescinding a Tax Service Provider's forms
approval. It is the Tax Service Provider's responsibility to make sure their partners receive the most
updated versions of all forms.What TRD Doesn't Review Or Approve
TRD doesn't review or approve the logic of specific software programs, and TRD doesn't confirm all
calculations on the forms produced by these programs.5 The accuracy of the program remains the
responsibility of the Tax Service Provider, distributor, or user.
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2017 General Specifications And Approval Procedures
October 2, 2017
Where To Mail Scannable Forms
New Mexico Taxation and Revenue Department
Revenue Processing Division
Attention: Forms Unit
Manuel Lujan Sr. Building
1200 S. St. Francis Drive
IMPORTANT:Santa Fe, NM 87505
Submitting Non-Scannable,TRD doesSubstitutenot acceptFormsscannableFor Approvaltests by email.
Tax Service Providers can submit non-scannable forms for approval any time during the year. TRD notifies
you about approval status within 10 business days of receipt.
To get approval to generate non-scannable, substitute forms that are completed electronically and
Software Developer Form Revision and Release Dates
printed, do the following:
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 for your approval package.
• The first form contains no taxpayer variable data. 3
• The second form is full-field filled with variable data.
3. Submit approval packages for these forms by email to TRD-NMFormsDevelopment@state.nm.us.
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:
Publications FYIs 300 Series-Income Taxes
1. Go to http://www.tax.newmexico.gov/forms-publications.aspx.
FYI-330 Income and Withholding Information Returns and Filing Methods
2. Click , , and then .
MAGNETIC MEDIA
3. Click and go to the
Monthly, Quarterly, Semi-Annual section.Filing For cFT, cRS, WDT
To bulk file these monthly, quarterly, or semi-annually forms, do the following:
TAP HOME Frequently Asked Questions
1. Go to https://tap.state.nm.us.
Bulk General
2. Under , click .
3. In the first row of tabs, click , and in the second row of tabs, click or any of the program
NOTE: tabs.
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.
3 Full-field filled is a form with a character filling all possible locations and positions for variable data, for example, s9for numeric
values and Xs for alpha/numeric values.
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2017 General Specifications And Approval Procedures
October 2, 2017
Uploading XML Bulk Files
To file these forms annually, do the following:
I WANT TO Upload XML Bulk File
1. Go to https://tap.state.nm.us.
Next
2. Under , click to display the Instructions page.
3. Read the instructions, click , and then continue to complete the upload process.
FOR MORE INFORMATION
If you have any questions or comments after reading this document, please send email correspondence
to TRD-NMFormsDevelopment@state.nm.us.
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