RPD-41373
Rev. 07/01/2020     New Mexico Taxation and Revenue Department
                        Application for Refund of Tax 
                    Withheld From Pass-Through Entities
                                                                              *447480200*
When To Use this Form: Use this form to apply for a refund of withholding tax on the net income of a pass-through entity (PTE) reported 
on PTE New Mexico Information Return for Pass-Through Entities   or an overpayment of tax withheld on RPD-41367,                                                  Pass-Through 
Entity Withholding Detail (PTW-D) Report;Fiduciary Pass-Through Withholding Detail (FID-D) Report; or PTW-EXT,New Mexico Annual 
Withholding of Net Income From a Pass-Through Entity Detail Report Extension Payment Voucher. To obtain a refund of tax, complete 
this form and mail it to the Department at P.O. Box 25127, Santa Fe, New Mexico 87504-5127. For assistance, call (505) 827-0825 or toll 
free at (866) 285-2996. 
Name of pass-through entity (PTE)                               PTE’s FEIN                    Line 1. Total New Mexico net income

                                                                       Beginning of tax year                                                                  Last day of tax year
PTE’s tax year. (Enter the first and last day of the tax year.)
                                                                       MM    DD    CCYY                                                                         MM    DD    CCYY
Contact name                                                                                               Phone number                          Email address

I hereby certify that the State of New Mexico was overpaid the sum of                                                  $                                      for withholding tax 

pursuant to the Oil and Gas and Pass-Through Entity Withholding Tax Act, for the tax year ending                     

Basis for Refund 
Enter the reason for the overpayment. 

                                         Request For Direct Deposit
                                                                                             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

  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. 07/01/2020                          New Mexico Taxation and Revenue Department
         Application for Refund of Tax Withheld From Pass-Through Entities
                                                  Instructions

Who May Use This Form                                                   1. Enter the refund amount on the PTE return. 
A pass-through entity (PTE) may use RPD-41373, Application              2. If you want direct deposit of your refund, complete the 
for Refund of Tax Withheld From Pass-Through Entities, to               RPD-41373 Request For Direct Deposit section. If the in-
request a refund of tax withheld from its net income according          formation is incomplete or incorrect, the Department mails 
to the Oil and Gas Proceeds and Pass-Through Entity                     the refund. 
Withholding Tax Act. If tax was withheld from the net income  3. The PTE’s owner or the PTE’s authorized representative 
received from another PTE, or if tax was withheld from oil              signs RPD-41373.
and gas proceeds received, the PTE may request a refund                 4. Attach the completed RPD-41373 to the PTE return and 
or pass the tax withheld to its owners.                                 submit them to the Department at the address below.
                                                                        5. Issue to the PTE forms 1099-MISC, RPD-41359, or RPD-
You may also use RPD-41373 to apply for a refund if you                 41285. 
overpaid withholding tax from a PTE owner’s allocable net 
income on RPD-41367, Pass-Through Entity Withholding                    To Claim a Refund for Overpayment on a PTW-D or FID-D 
Detail (PTW-D) Report;Fiduciary Pass-Through Withholding                PTW Detail Report, or a PTW-EXT Voucher 
Detail (FID-D) Report; or PTW-EXT, New Mexico Annual                    If you overpaid the tax to withhold from a PTE owner’s allocable 
Withholding of Net Income From a Pass-Through Entity Detail             net income on the PTW or FID-D PTW detail report or on 
Report Extension Payment Voucher.                                       PTW-EXT, do the following:
                                                                        1. On RPD-41373, under Basis for Refund, explain the rea-
Direct Deposit                                                          son for overpayment with a brief statement of facts. If you 
A direct deposit of your refund may not go to a bank account            need more space, attach another sheet. 
located at a financial institution outside the territorial jurisdiction 2. If you want direct deposit of your refund, complete the 
of the United States (U.S.). A financial institution is located         RPD-41373   Request For Direct Deposit section. If the 
within the territorial jurisdiction of the U.S. if it is located        information is incomplete or incorrect, the Department 
within the U.S., located on a U.S. military base, or located            mails the refund. 
in American Samoa, Guam, the Northern Mariana Islands,                  3. The PTE’s owner or the PTE’s authorized representative 
Puerto Rico, or the U.S. Virgin Islands.                                signs RPD-41373.
                                                                        4. Attach the completed RPD-41373 to the PTW or FID-D 
To comply with federal banking rules, anyone who wants a                PTW detail report and submit them to the Department. 
refund directly deposited must answer an additional question 
when completing the Request For Direct Deposit section of               IMPORTANT:  To validate the claim for refund on a PTW-D 
this application for a tax refund. The question asks whether            or FID-D PTW detail report, the Department may require you 
the refund will go to, or through, an account located outside           to file both the appropriate income tax return and the detail 
the territorial jurisdiction of the U.S.                                report. The Department compares the information provided 
                                                                        on both forms to verify the validity of the refund claim.
If Yes, RPD-41373 states, “ ... you may not use this refund 
delivery option.” Your other options are to use a different bank 
account or to leave the Request for Direct Deposit section              Form Submission
blank, in which case the Department mails a paper check to              You can submit a completed RPD-41373, Application for 
the address on the taxpayer’s records.                                  Refund of Tax Withheld From Pass-Through Entities, by 
                                                                        mailing it to the Department using the below address:
If you do not answer the question, the Department also mails 
your refund to you as a paper check. Answering the question                New Mexico Taxation and Revenue Department
incorrectly may delay your refund, or the National Automated               P.O. Box 25127
Clearing House Association (NACHA) or the Office of Foreign                Santa Fe, NM 87504-5127
Assets Control (OFAC) may reject or freeze your refund. 

To Claim a Refund for Tax Withheld on a PTE Return
If you received a 1099-MISC, RPD-41359, Annual Statement 
of Pass-Through Entity Withholding, or RPD-41285, Annual 
Statement of Withholding of Oil and Gas Proceeds, showing 
income tax withheld on the PTE’s net income or withholding 
on New Mexico oil and gas proceeds received, and you want 
a refund of the tax withheld, do the following: