RPD-41373
Rev. 03/01/2024   New Mexico Taxation and Revenue Department
                      Application for Refund of Tax 
                  Withheld From Pass-Through Entities
                                                                                 *447480200*
Who Must File This Form: Use this form to apply for a refund of New Mexico pass-through entity withholding tax, entity-level tax, or 
composite income tax reported on the PTE  , New Mexico Pass-Through Entities Tax Return, or, for tax years before 2023, reported on 
the RPD-41367,Pass-Through Entity Withholding Detail Report(PTW-D), orFiduciary Pass-Through Withholding Detail Report (FID-D). 
Use this form also to have an overpayment of tax applied to the next tax year. You may mail this form to P.O. Box 25127, Santa Fe, 
New Mexico 87504-5127 or claim the overpayment electronically by using the Department’s online filing system Taxpayer Access Point 
located at https://tap.state.nm.us/tap. For assistance, call (505) 827-0825 or contact the call center at (866) 285-2996. 

Section I: Complete all fields, see instructions on page 2
Name of pass-through entity                                                         Entity FEIN

Mailing Address (Number and Street)

City, State, Zip Code                                                               Email Address

Contact Name (If applicable)                                                        Phone Number

                 Complete all fields, see instruction starting on page 2  $
Section II:

1. Overpayment Amount. (Amount overpaid to the State of New Mexico) .......         1.

2. Tax Year Beginning and End* (MM/DD/CCYY-MM/DD/CCYY)....................  2.

*If multiple tax years please specify: 
3. Choose one of the following options:
   o     Check if you want all or part of your refund applied to the next tax year. Enter the amount $_________________
   o     Check to have your refund directly deposited. Enter your direct deposit information below.
   o     Check if you want a refund issued by mail. The Department will mail a check to the address listed above.
4. Basis for Refund (or reason for overpayment):

Section III: Request for Direct Deposit
                                                                                          Required: Will this refund go to or 
    1.  Routing number:                                                                   through  an  account  located  outside 
                                                                                          the territorial jurisdiction of the U.S.?  
    2.  Account number:                                                                   If yes, you may not use this refund delivery 
                                                                                          option. 
    3.  Type:     Checking            Savings                             4.     Required:                   Yes           No

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

Signature of taxpayer or agent ________________________________________  Title  ______________________  Date ____________________

Type or print name ____________________________________ Phone ______________________ E-mail address ___________________________

RPD-41373
Rev. 03/01/2024                      New Mexico Taxation and Revenue Department
          Application for Refund of Tax Withheld From Pass-Through Entities
                                                    Instructions

Who is Required to Use This Form                                Information Required to Claim a Refund
A pass-through entity (PTE) uses RPD-41373, Application         According  to  Section  7-1-26  NMSA  1978,  the  following 
for Refund of Tax Withheld From Pass-Through Entities, to  information is required to claim a refund:
request a refund of pass-through entity withholding tax, entity- ● Taxpayer’s name, address, and identification number
level tax or composite income tax overpaid on the PTE return.    ● Type of tax for which the refund is claimed, the credit or 
This form is also used to have an overpayment of tax applied        rebate denied, or the property levied upon 
to the next tax year. An overpayment that is the result of an    ● Sum of money or other property claimed
amended return is claimed on this return as well.                ● Period(s) for which the overpayment was made
                                                                 ● Brief statement of the facts and law on which the 
For tax years before 2023, this form may be used to claim an        claim is based, referred to as the basis for refund, and 
overpayment of tax reported on the RPD-41367, Pass-Through          documentation to support and substantiate the taxpayer’s 
Entity Withholding Detail Report(PTW-D), orFiduciary Pass-          basis for the refund 
Through Withholding Detail Report (FID-D).                       ● If applicable, a copy of an amended return for each tax 
                                                                    period for which the refund is claimed.
If the PTE has received  a distribution  of net income from 
another PTE, or a distribution of oil and gas proceeds, the     Interest on an Overpayment
PTE may claim a refund of any New Mexico tax withheld by        The Department requires a complete and approved refund claim 
reporting the withholding from these distributions on the PTE   before calculating interest on an overpayment. The Department 
return and then claiming the overpayment on the RPD-41373.      does not pay interest on refunds of the Film Production credit.
The PTE may choose instead to pass the tax withheld to its 
owners on the return.                                           Line Instructions:

Claiming an Overpayment Electronically                          Section I 
The PTE may request to have an overpayment refunded or 
applied to the next tax year through the Department’s online    1. Name of Pass-through Entity. Enter business name of 
filing system Taxpayer Access Point (TAP) found here:            the entity. If business name is an individual’s name, enter 
https://tap.state.nm.us.  Click  on “Request a Refund” and       first name, middle initial, and last name.
provide the required information applicable to the overpayment.               . Enter the entity’s Federal Employer Identification 
                                                                2. Entity FEIN
If the request is to have the overpayment carried forward to     Number (FEIN).
the next tax year, under “Basis of Refund,” state clearly that 
the overpayment should be applied to the next tax year.         3. Mailing  Address. Enter the business  mailing address. 
                                                                 Include State, City, and Zip Code on line below Mailing 
Benefits of Filing Electronically                                Address.
The Department encourages you to file electronically whenever 
possible.  You  can  file  electronically  on  the  Departments 4. Contact Name. Enter a contact name, please provide first 
Taxpayer Access Point (TAP). Electronic filing is fast, safe,    name and last name.
secure, and it provides these benefits:                         5. Email Address. Enter in an email address for the contact 
● Filing is free on the Department website.                      person.
● File return, pay, and request a refund.
● View all letters sent by the Department                       6.  Phone Number.   Enter the phone number. Include area 
● View your account and see if there are any missing returns     code and an extension if applicable. 
   or payments.
● You    can submit a document. All you need is the Letter ID   Section II 
   provided on the letter you received from the Department.
● You can speak with an agent while viewing your account        1. Overpayment Amount. Enter the overpayment  amount 
   and  they  can  walk  you  through  using  TAP  or  any       being claimed on the RPD-41373, Application for Refund 
   notifications you may be seeing on your account.              of Tax Withheld From Pass-Through Entities. 
● You can also provide third-party access to your accountant    2. Tax Year Beginning and End. Identify the tax year of the 
   to be able to complete returns, file, and pay your tax due.   overpayment. If claiming an overpayment in multiple tax 
● The state saves tax dollars in processing costs and results    years, indicate the other years on the line below.
   in faster processing times for returns and payments 
   submitted to the Department.                                 3. Choose one of the following options. Check the box that 
● Register for an account or if you already have an account,     applies. If you want all or part of the overpayment applied 
   log in to file electronically at: https://tap.state.nm.us.    to the next tax year, indicate the amount in the blank. If this 

RPD-41373
Rev. 03/01/2024                     New Mexico Taxation and Revenue Department
         Application for Refund of Tax Withheld From Pass-Through Entities
                                                   Instructions

amount is not the full amount of the overpayment, you will          Your Rights and Refund Claims
need to indicate whether you want the remaining portion             This sections gives you information about your rights regarding 
refunded as a direct deposit or a check.                            tax liabilities and offsets and about denials of claims.

4. Basis for Refund. Provide a brief explanation of why there is    Tax Liabilities
an overpayment or why you are submitting a refund request.          If you have any tax liability, the Taxation and Revenue Department 
Provide as much detail as you can in order to explain the           may offset all or part of an allowed refund against such liability. 
cause of the overpayment. If you need more space, attach 
another sheet.                                                      Refund Claim Denials
                                                                    If the Department denies your claim for refund in whole or in 
Section III Request for Direct Deposit                              part, you may file a protest with the Department within 90 days 
                                                                    of either mailing or delivery of the denial, or you may file a lawsuit 
                                                                    in Santa Fe District Court.
1. The routing number, for bank identification, has nine digits. If 
the first two digits are not 01 through 12 or 21 through 32, the    If the Department does not take action on your completed claim 
system will reject the direct deposit and you will be issued a      within 180 days of receiving your claim, you may elect to treat the 
check.                                                              refund claim as denied, which allows you to pursue the remedies 
NOTE: If your check states it is payable through a different bank   stated in the preceding paragraph.
than the financial institution where you have your checking or 
savings account, do not use the routing number on that check.       If the Department requests additional relevant documentation 
Instead, contact your financial institution for the correct routing from you, the claim in not complete. If you submit the requested 
number to enter on this line.                                       documentation within the required time period, the Department 
                                                                    uses the date the Department received the complete 
2.  Your account number has up to 17 characters. Include hyphens,  documentation as the start of the 180 days. If you do not provide 
but omit spaces and special symbols as you enter the number  the  additional  relevant  documentation,  the  claim  for  refund 
from left to right. Leave unused boxes blank. On the sample         remains incomplete.
check, the account number is   2015551517. Do not include 
the check number.                                                   For more information about remedies, please see FYI-402, 
                                                                    Taxpayer Remedies. You can find FYI-402 at
3. Mark an  Xin the Checking or Savings box to indicate the         https://www.tax.newmexico.gov/forms-publications/. 
type of account.
4. Mark an  Xin the YES orNO box to answer whether the funds        For More Information, Forms, and Instructions
for your refund would go to or through an account located           If you have any questions, including which documents to file 
outside the U.S. Marking NO means the financial institution’s       with a refund application or an amended return, please call our 
location is within the territorial jurisdiction of the U.S., which  Revenue Processing Division at: (866) 809-2335. You can also 
includes any of the following:                                      visit your local district office or visit the Department’s website: 
● Within the U.S.                                                   https://www.tax.newmexico.gov. 
● On a U.S. military base
● In American Samoa, Guam, the Northern Mariana Islands,            To find copies of tax forms, instructions, and publications you can 
    Puerto Rico, or the U.S. Virgin Islands                         visit our Forms & Publications web page on the Department 
                                                                    website, https://www.tax.newmexico.gov/forms-publications/.
IMPORTANT: If you mark an  Xin the     YES box, you cannot 
use direct deposit. Either use a different bank account or to       Form Submission
leave the Request For Direct Deposit section blank to receive       If not submitting your request electronically, you can submit 
a paper check at the address on file.                               a completed RPD-41373, Application for Refund of Tax 
                                                                    Withheld From Pass-Through Entities, by mailing it to the 
If you do not answer the question, the Department mails your        Department using the below address:
refund to you in a paper check. If you answer the question 
incorrectly, the National Automated Clearing House Association          New Mexico Taxation and Revenue Department
(NACHA) or the Office of Foreign Assets Control (OFAC) may              P.O. Box 25127
delay, reject, or freeze your refund. If your bank does not accept      Santa Fe, NM 87504-5127
your Request For Direct Deposit entries, the Department mails 
a check to you.