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RPD-41359
Rev.  08/27/2014 New Mexico Taxation and Revenue Department
                 Annual Statement of Pass-Through Entity Withholding
Tax Year                                             Pass-through entity’s federal employer identification number 
                                                     (FEIN)

Pass-through entity’s name, street address, city,    Pass-through entity’s CRS identification number (optional)
state, ZIP code, and phone number

                                                     Owner’s federal identification number
                                 Mark box if address                                           Mark one     FEIN
                                 outside the U.S.                                                       box SSN
Owner’s name, street address, city, state, and       New Mexico net income of the owner from the pass-through 
ZIP code                                             entity

                                                     New Mexico state tax withheld
                                 Mark box if address
                                 outside the U.S.
                 Owners must attach this form to the New Mexico state income tax return to claim 
                 the amount of tax withheld against personal income or corporate income tax due. 
RPD-41359        New Mexico Taxation and Revenue Department
Rev.  08/27/2014
                 Annual Statement of Pass-Through Entity Withholding
Tax Year                                             Pass-through entity’s federal employer identification number 
                                                     (FEIN)

Pass-through entity’s name, street address, city,    Pass-through entity’s CRS identification number (optional)
state, ZIP code, and phone number

                                                     Owner’s federal identification number
                                 Mark box if address                                           Mark one     FEIN
                                 outside the U.S.                                                       box SSN
Owner’s name, street address, city, state, and       New Mexico net income of the owner from the pass-through 
ZIP code                                             entity

                                                     New Mexico state tax withheld
                                 Mark box if address
                                 outside the U.S.
                 Owners must attach this form to the New Mexico state income tax return to claim 
                 the amount of tax withheld against personal income or corporate income tax due. 
RPD-41359        New Mexico Taxation and Revenue Department
Rev.  08/27/2014
                 Annual Statement of Pass-Through Entity Withholding
Tax Year                                             Pass-through entity’s federal employer identification number 
                                                     (FEIN)

Pass-through entity’s name, street address, city,    Pass-through entity’s CRS identification number (optional)
state, ZIP code, and phone number

                                                     Owner’s federal identification number
                                 Mark box if address                                           Mark one     FEIN
                                 outside the U.S.                                                       box SSN
Owner’s name, street address, city, state, and       New Mexico net income of the owner from the pass-through 
ZIP code                                             entity

                                                     New Mexico state tax withheld
                                 Mark box if address
                                 outside the U.S.

                 Owners must attach this form to the New Mexico state income tax return to claim 
                 the amount of tax withheld against personal income or corporate income tax due.

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RPD-41359
Rev. 08/27/2014 New Mexico Taxation and Revenue Department
Annual Statement of Pass-Through Entity Withholding
Instructions
page 1 of 2

About This Form. Pass-through entities (PTEs) that are income from New Mexico and the amount of New Mexico
subject to report and withhold New Mexico tax from each tax withheld.
owner’s share of net income allocable to New Mexico, ac-
cording to the Oil and Gas Proceeds and Pass-Through Other Reporting Requirements. PTEs are required to pro-
Entity Withholding Tax Act (Sections 7-3A-1 through 7-3A-9 vide sufficient information to enable owners to comply with the
NMSA 1978), are required to annually submit RPD-41359, provisions of the Income Tax Act and the Corporate Income
Annual Statement of Pass-Through Entity Withholding, Form and Franchise Tax Act, with respect to an owner’s share of
1099-MISC, or pro forma Form 1099-MISC (the PTE may the net New Mexico income. A PTE that uses a Schedule
use any of these three forms) to owners. K-1, or equivalent form to report to owners their share of the
net income, must also provide one of the following to report
Owners (including partners, members, and beneficiaries, to owners the allocable net income and the New Mexico tax
which are all considered owners) must attach the forms withheld:
received from PTEs to their New Mexico state income tax
returns to claim the amount of income and tax withheld against • New Mexico Form RPD-41359
their personal income or corporate income tax due. • Form 1099-MISC
• A pro forma Form 1099-MISC
IMPORTANT: If no owners received net income from the
PTE for a calendar year, no filings are required for that year. Send the forms
Due Date to Send Forms to Owners.
(RPD-41359, Form 1099-MISC, or pro forma Form
An estate or trust that distributes New Mexico net income 1099 -MISC) to owners by February 15 of the year following
that is taxable to its recipients is a PTE and subject to the year for which you withheld New Mexico state tax from
withholding pursuant to the Oil and Gas Proceeds and Pass- their net income. If February 15 falls on a Saturday, Sunday,
Through Entity Withholding Tax Act (Sections 7-3A-1 through or a state or national legal holiday, the return is timely if the
7-3A-9 NMSA 1978). As a PTE, the trust or estate is also postmark bears the date of the next business day.
required to withhold from the non-resident recipient’s share
of the trust or estates taxable New Mexico net income.
How to Complete RPD-41359
An entity that has had tax withheld cannot pass a withholding Column 1
statement directly to another taxpayer. Generally, the recipi- Year and Contact Information
ent of the withholding statement must file and report the tax 1. Enter the tax year.
withheld on its New Mexico income tax return.
2. Enter your PTE name, address, and phone number. If the
address is outside the U.S., mark the box.
For Help. To get help with this form and corporate income
taxes, in Santa Fe call (505) 827-0825, call toll free (866) 3. Enter the owner’s name and address. If the address is
809-2335 and select option 4, or send email to cit.taxreturn- outside the U.S., mark the box.
help@state.nm.us.
Column 2
INSTRUCTIONS FOR PASS-THROUGH ENTITIES Identification Numbers, Net Income, and State Tax Withheld
This section is for PTEs. If you are an owner, see page 2, 1. Enter your PTE federal employer identification number
Instructions for Owners. (FEIN) using hyphens in XX-XXXXXXX format.
2. If applicable, enter the owner’s Combined Reporting
What to File. To report the New Mexico net income and the
System (CRS) identification number using hyphens in
state tax withheld for each owner, you are required to file
XX-XXXXXX-XXX format.
RPD-41367 with the New Mexico Taxation and Revenue
Department and one of these forms to owners (any of these 3. Enter the owner’s federal identification number using hy-
forms is acceptable): phens. If the number is an FEIN, enter it in XX-XXXXXXX
format and mark the FEIN box. If the number is a social
• New Mexico Form RPD-41359 security number, enter it in XXX-XX-XXXX format and
• Form 1099-MISC mark the SSN box.
• A pro forma Form 1099-MISC 4. Enter the New Mexico net income the PTE allocated to
the owner.
If the net income you paid on Form 1099-MISC is a combi-
nation of income from multiple states, separately state the 5. Enter the New Mexico state tax withheld.

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RPD-41359
Rev.  08/27/2014                   New Mexico Taxation and Revenue Department
                 Annual Statement of Pass-Through Entity Withholding
                                                  Instructions 
                                                     page 2 of 2

Send Each Owner a Copy.        After completing RPD-41359     1099-MISC that you received from the PTE with your New 
(or Form 1099-MISC or pro forma Form 1099-MISC) for all       Mexico income tax return. The due date is the same date 
owners, send each owner a copy of the form by February 15     your New Mexico income tax return is due.
or the next business day, if February 15 falls on a Saturday, 
Sunday, or a state or national legal holiday.                 How to File. Attach RPD-41359, Form 1099-MISC, or   pro 
                                                              forma Form 1099-MISC to and file it with your New Mexico 
For More Information. See FYI-330, Income and Withholding     income tax return when claiming the New Mexico income 
Returns and Electronic Filing.                                and the amount of tax  withheld against your personal or 
                                                              corporate income tax due.
INSTRUCTIONS FOR OWNERS
This section is for owners. If you are a PTE, see page 1,     IMPORTANT: Unless you are listed as the owner or the recipi-
Instructions for Pass-Through Entities.                       ent of the income, do not attach these forms to your income 
                                                              tax return. When filing your return, you cannot use an income 
Due Date to File with the State. You are required to file     and withholding statement that is issued to someone else.
the  RPD -41359,  Form  1099-MISC,  or  pro forma Form

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