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Form PIT-8453 Individual Income Tax Declaration for Electronic Filing and Transmital
A federal non resident return if you are filing a married filing jointly return and your spouse is not required to obtain an SSN An IRS approval for an ITIN if you or your spouse are using an ITIN instead of an SSN for the first time; Any other paper schedules or attachments required by instruc tion Aproperty tax statement for Los Alamos or Santa Fe County Property if you are claiming the additional low income property tax rebate for Los Alamos or Santa Fe counties on Schedule PIT RC and the PIT 1 return shows an address not located in Los Alamos or Santa Fe County; Astatement of Division of Community and Separate Income and Payments if you are (1) married filing separate returns and Certification from the Human Services Department or a licensed child placement agency in the first year in which a Form RPD 41359 Annual Statement of Pass Through Entity Withholding if tax was withheld from the net income of a pass through entity; Schedule CC Alternative Tax Schedule if you are a non 5 with the information from the taxpayer's return data The A copy of a death certificate if the primary taxpayer or spouse named on the return died before filing the return; A schedule of net operating loss carry forward if you are claiming a New Mexico net operating loss; After Form PIT 8453 has been completed and signed paid tax preparers and other third party transmitters must pro vide the taxpayer a copy of the prepared return and Form PIT 8453 The electronic return transmitter must advise Amended Returns: Another state's tax return if claiming the credit for taxes paid to another state; authenticates the electronic portion of the return Complete the taxpayer name(s) address Social Security Do not submit copies of Form PIT 1 or Schedules PIT S documentation is required to be submitted to the Department in paper form A copy of Form PIT 8453 need only be sub mitted to the Department when supporting documentation is required and can only be submitted to the Department in paper format See Who Must Submit this Form to the Department for further details ELECTRONIC FILING AND TRANSMITTAL filing a joint return and you or your spouse but not both is a first year resident for the primary taxpayer and the spouse For the year January 1 December 31 2012 Form 2012 PIT 8453 must be completed when a tax preparer electronic return originator (ERO) or other third party trans mitter electronically transmits a 2012 New Mexico personal income tax return to the Department Form 2012 PIT 8453 must also be completed by an individual who electronically Form PIT 110 Adjustments to New Mexico Income Worksheet Form PIT 4 Cultural Properties Preservation Credit; Form PIT 5 Qualified Business Facility Rehabilitation Credit; Form PIT 8453 and all supporting documents for a period of three years from the end of the calendar year in which Form PIT CG Caregiver's Statement and the Day Care Credit Worksheet when claiming the child day care credit on Schedule PIT RC Form RPD 41083 Affidavit to Obtain Refund of New Mexico Tax Due a Deceased Taxpayer if a refund must be made payable to the order of a person other than a deceased primary taxpayer or spouse; Form RPD 41228 Film Production Tax Credit; Form RPD 41243 Rural Job Tax Credit; Form RPD 41244 Technology Jobs Tax Credit; Form RPD 41246 Electronic Card Reading Equipment Tax Credit; Form RPD 41272 Calculation of Estimated Personal Income Tax Underpayment Penalty if you owe penalty for underpayment of estimated personal income tax and elect to use an alterna tive method and not the standard method of computing your liability; Form RPD 41282 Land Conservation Incentives Credit; Form RPD 41285 Annual Statement of Withholding of Oil & Gas Proceeds if tax was withheld from proceeds from oil or Form RPD 41301 Affordable Housing Tax Credit; Form RPD 41317 Solar Market Development Tax Credit; Form RPD 41319 Agricultural Water Conservation Tax Credit; Form RPD 41320 Angel Investment Credit; Form RPD 41326 Rural Health Care Practitioners Tax Credit; Form RPD 41329 Sustainable Building Tax Credit; Form RPD 41334 Advanced Energy Tax Credit; Form RPD 41340 Blended Biodiesel Fuel Tax Credit; Form RPD 41346 Geothermal Ground Coupled Heat Pump Tax Credit; Form RPD 41358 Cancer Clinical Trial Tax Credit; or Form RPD 41361 Agricultural Biomass Tax Credit; Form RPD 41371 Veterans' Employment Tax Credit Forms RPD 41280 & 41281 Job Mentorship Tax Credit; gas wells located in New Mexico; Generally Form PIT 8453 is not required to be submitted to How to Complete this Form: if married filing separately must sign PART II authorizing if you are a non resident whose job is located in this state but whose job assignments require you to be temporarily assigned INDIVIDUAL INCOME TAX DECLARATION FOR Individuals electronically filing their own return through the Department's Web File application will be instructed by the INSTRUCTIONS New for 2012: Taxpayers who submit 2012 personal income New Mexico Taxation and Revenue Department Number(s) residency status and filing status information as numbers on these lines must match the entries on the cor responding lines of the electronic return or an ITIN per federal regulation; or filed The electronic return transmitter also must retain or included with the electronically filed return See the list of outside of New Mexico; P O Box 5418 Page 1 of 2 Page 2 of 2 PART I Tax Return Information Complete lines 1 through PART II Declaration of Taxpayer The taxpayer and spouse PART III Declaration of Preparer/Transmitter The tax preparer electronic return originator or other third party transmitter must complete PART III An individual who electronically transmitted his or her own return leaves Part III blank If a person other than the transmitter prepares the party software program) may now be able to attach or include supporting documentation with the electronic file If all sup porting documents are submitted with the electronic file Form PIT 8453 PIT 8453 is not required to be submitted to the Department PIT ADJ PIT RC PIT B PIT D or PIT CR You are required preparer's signature to Form PIT 8453 program when they are required to complete and submit Form PIT 8453 reported on Form PIT 1 Mark the residency status box exactly as it is marked on Form PIT 1 indicating "R" for resident "N" for non resident "P" for part year resident and "F" for Required documentation to support your claim for any refundable or non refundable credits on Schedules PIT RC or PIT CR; resident of a community property state and your income and payments are not divided evenly; resident who qualifies to pay using an alternative tax method; return the paid preparer's signature is also required Instead of obtaining the paid preparer's signature on the PIT 8453 Santa Fe NM 87502 5418 Special Instructions for a Paid Tax Preparer Electronic Return Originator or Other Third Party Transmitter: Special Needs Adopted Child Tax Credit is claimed STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT supporting documentation on page 2 of these instructions supporting forms schedules and other paper documentation required to support the return data exemptions deductions or credits and the supporting documentation is not attached Supporting Paper Documentation Required to be Submit ted to the Department: tax returns through the Federal/State e file program (a third the Department Form PIT 8453 is required to be submitted the electronic transmission of their return and declaring that the taxpayer information provided on Form PIT 8453 is true correct and complete A blank Form PIT 8453 must be treated the same as a blank tax return in that a tax preparer electronic return originator or other third party transmitter must not allow any taxpayer to sign a blank Form PIT 8453 or tax return The taxpayer may review the completed tax return on a display terminal the end of the calendar year in which the return was due the ERO may attach a copy of the return bearing the paid the return was due or filed the taxpayer of the taxpayer's responsibility for keeping all documentation related to the tax filing for ten years from to submit Form PIT 8453 only if you have one or more sup porting documents that are not electronically submitted with the return to the Department if the electronically filed return requires transmit (file) the tax return on behalf of the taxpayer and transmits (files) their own return but only when supporting When a 2012 New Mexico personal income tax return is electronically transmitted through a paid tax preparer elec tronic return originator or other third party transmitter the tax preparer or transmitter must complete Form PIT 8453 and obtain a signature(s) from the taxpayer even if the form is not required to be submitted to the Department Form PIT 8453 authorizes a tax preparer or other third party to electronically When required mail Form PIT 8453 and attachments to: Who Must Complete this Form: Who Must Submit this Form to the Department: You may also use this form to submit back up documentation for amended returns For an amended return you are required to submit corrected annual information returns and statements of withholding applicable federal forms and schedules and letters of explanation if required You must submit Form PIT 8453 if any of the following sup porting documentation is required by instruction: your income and payments are not divided evenly or (2) married