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RPD-41071 STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT
Rev. 06/28/2017
APPLICATION FOR REFUND Instructions
Exceptions to Filing RPD-41071 Interest on Overpayment
The following tax, fee, or surcharge programs require you to file a The Department requires a complete and approved refund claim
special form instead of this RPD-41071, Application for Refund, to before calculating interest on an overpayment. The Department
claim a refund for their program: does not pay interest on refunds for the following tax credits:
● For a refund of oil and gas taxes other than the oil and gas ● Investment
proceeds withholding tax, use RPD-41136, Application for ● Laboratory partnership with small business
Tax Refund - Oil and Gas. ● Technology jobs and research and development
● For a refund of withholding tax on the net income of a ● Film production
pass-through entity (PTE) reported on PTE New Mexico ● Affordable housing
Information Return for Pass-Through Entities, use ● Rural job
RPD-41373, Application for Refund of Tax Withheld From ● High-wage jobs
Pass-Through Entities.
● For an overpayment of tax withheld on RPD-41367, Requirements for Requesting CRS-1 Tax Refunds
The documents to attach when you request a CRS-1 tax refund
Pass-Through Entity Withholding Detail (PTW-D) Report, depend on the reason for your refund claim. To claim a refund of
use RPD-41373, Application for Refund of Tax Withheld gross receipts tax paid because you did not claim:
From Pass-Through Entities.
● An allowable deduction, attach a copy of either of the
● For a refund of vehicle-related or driver-related taxes or fees, following, if applicable:
use MVD-10208, Request for Refund.
♦ The nontaxable transaction certificate (NTTC) the
● For a refund of Tobacco Products Tax, use RPD-41318, buyer executed so the Department can verify the buyer
Application for Tobacco Products Tax Refund. executed it properly and timely
● For a refund of a spoiled or damaged cigarette stamp, use ♦ Any other documentation necessary to support the
RPD-41211, Application for Refund of Cigarette Tax. deduction (for example, a farmer or rancher statement)
Follow the instructions for the applicable refund form to apply for ● An exemption, attach documentation necessary to support
your refund and find out about required attachments. the exemption (for example, invoices or contracts)
Information Required to Claim a Refund E-filing CRS Returns
According to Section 7-1-26 NMSA 1978, the following If the Department requires you to e-file a CRS-1 return, this
information is required to claim a refund: requirement extends to e-filing all CRS-1 amended returns.
● Taxpayer's name, address, and identification number NOTE: You can only mail RPD-41071, Application for Refund,
with its required attachments to the Department.
● Type of tax for which the refund is claimed, the credit or
rebate denied, or the property levied upon CRS Resources
● Sum of money or other property claimed To find out if you are required to e-file CRS-1 returns, see
FYI-108, Electronic Filing Mandate. You can find FYI-108 at
● Period(s) for which the overpayment was made www.tax.newmexico.gov/forms-publications.aspx. On that page,
● Brief statement of the facts and law on which the click Publications FYIs, , and 100 Series-General Information .
claim is based, referred to as the basis for refund, and
documentation to support and substantiate the taxpayer's The following publications describe allowable deductions,
basis for the refund exemptions, and credits against these taxes and the required
● If applicable, a copy of an amended return for each tax documentation to support a refund claim:
period for which the refund is claimed. ● Overview of Gross Receipts & Compensating Taxes
published in the CRS Filers Kit
When to Attach an Amended Return ● FYI-105, Gross Reciepts & Compensating Taxes - An
If your refund is the result of overstating the tax, fees, or Overview
surcharges due on a previously filed return, you are required
to attach a fully completed amended return for each affected Request for Direct Deposit
period. Regardless of the number of amended periods, only one If you want your refund directly deposited into your checking or
Application for Refund is required per refund claim. savings account, complete the Request For Direct Deposit
IMPORTANT: When filing an amended return, submit all section. Failure to complete all lines and boxes in this section
supporting forms, schedules, and backup as requested by the results in the Department mailing a paper check to the address
instructions. on file.
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