Form RPD-41248 Allocation of Non-Resident Employee Income

(1) The manufacturing plant had no payroll in New Mexico during calendar year 2011 Calendar Year 2012 Page 1 of 2 Department under Section 21 19 7 NMSA 1978 Manufacturing defined Manufacturing means combining or processing components or materials to increase their value Monthly Payroll defined Monthly payroll means the payroll payments paid to employees during a calendar month (2) The manufacturing plant had a payroll in New Mexico for part of 2011 but less than the entire calendar year of 2011 and the January 2012 monthly payroll includes payments to New Mexico residents employed at the site exceeds the highest monthly payroll for such residents in 2011 Provide the following information: a Time period(s) during 2011 when the manufacturing plant had payroll in New Mexico b Payroll payments to New Mexico residents in January 2012 c The highest monthly payroll payments to New Mexico residents in 2011 $ $ (3) The manufacturing plant had a payroll in New Mexico for the entire calendar year of 2011 and the January 2012 payroll payments to New Mexico residents exceed by at least 10% both the payroll for all employees in January 2001 and the payroll for New Mexico residents for January 2011 Provide the following information: a Payroll payments to New Mexico residents in January 2011 b Payroll payments to all employees in January 2001 c Payroll payments to New Mexico residents in January 2011 $ $ $ (4) The manufacturing plant had a payroll in New Mexico for the entire calendar year of 2011 but had no payroll in New Mexico in calendar year 2000 and the January 2012 payroll payments to New Mexico residents exceed by at least 10% the payroll for New Mexico residents in January 2011 Provide the following information: a Payroll payments in New Mexico for all employees in 2011 b Payroll payments to New Mexico residents in January 2012 c Payroll payments to New Mexico residents in January 2011 $ $ $ (If you do not meet all criteria below you are not eligible to be a qualified manufacturing plant ) Application to be a Qualified Employer Application to be a Qualified Employer Page 2 of 2 Check the boxes that apply: E Mail Address Fax Number Enter the physical address of the manufacturing plant for which this application is submitted (one location per application) for Allocation of Nonresident Employee Income for sale in the ordinary course of business The definition explicitly excludes construction farming the processing of natural from Manufacturing Plants in New Mexico Within 20 Miles of How to file: To apply to be a qualified employer of a qualified manufacturing plant for calendar year 2012 you must submit this form to the New Mexico Taxation and Revenue Department for approval Attach schedules used to calculate line items completed on page 2 of this application Indicate the residency status of employees and the average hours worked per week for New Mexico residents Once you have been approved your nonresident employees may allocate the wages earned at the qualified manufacturing plant for tax year 2012 to their states of residency You must apply annually for each calendar year for which you wish to qualify Forms are specific for each calendar year I CERTIFY THAT all of the following conditions have been met: I declare I have examined this application including accompanying schedules and statements and to the best of my knowledge and belief it is true correct and complete I FURTHER CERTIFY THAT the manufacturing plant identified above meets at least one of the following conditions: Check the box that applies and complete all information within the block marked If you have more than one location that may qualify submit a form for each location The information that we seek in this application is specific to the location listed below International Border (Section 7 2 11 NMSA 1978) Mail form to: New Mexico Taxation and Revenue Department P O Box 607 Las Cruces NM 88004 0607 For assistance call (575) 528 6113 Mailing Address City/ State/ ZIP may allocate income earned at the qualified manufacturing plant to the employees states of residence For each year the employer applies and is approved to be a qualified employer the nonresident employee may elect to allocate to his or her state of residence the wages earned at the qualified manufacturing plant The income that the nonresident may allocate to the state of residence is limited to the wages earned at the approved qualified manufacturing plant Other New Mexico source income must be allocated or apportioned to New Mexico See publication FYI 360 for additional information Name of Business New Mexico CRS Identification Number Name of Contact Phone Number NOTE: The New Mexico Taxation and Revenue Department is not precluded from performing other procedures to ensure Purpose: Nonresident employees of a manufacturing plant located in New Mexico within 20 miles of the Mexican border resources and hydrocarbons and certain power generation facilities See FYI 360 for a discussion of the cash and accrual methods for determining monthly payroll State of New Mexico Taxation and Revenue Department Taxpayer Authorized Signature Title Date that the information provided on this form is correct and accurate in every way The business does not receive in plant training funds through the New Mexico Economic Development The business is engaged in manufacturing as defined in Section 7 9 3(G) NMSA 1978 (See definition on page 2 ) The manufacturing plant is in New Mexico within 20 miles of the Mexican border The plant employs a minimum of five (5) full time employees who are New Mexico residents