Form RPD-41350 E-File Exception Request Form

if the conduct of the taxpayer's business has been sub stantially impaired due to the disability of a principal of if the taxpayer is temporarily disabled because of injury or prolonged illness and the taxpayer can show that the taxpayer is unable to procure the services of a person to if the taxpayer's accountant or other agent or employee who routinely electronically files for taxpayer has suddenly Provide a clear statement of the hardship that exists the reason you feel there is no reasonable Internet access in "paper" returns by the due date of the return (or extension due date if an extension has been obtained) without civil penalty If tax is due interest will continue to accrue past the original due date of the return even if an exception is granted 1 The exception requested is for the following New Mexico tax return (check one): applies even if the payment is remitted properly and timely Approved are not eligible for a waiver Authorized by: business or other similar impairments to the conduct of the taxpayer's business causing the taxpayer an inability but may request an exception by submitting Form RPD 41350 City State ZIP code Complete all three statements about the tax program that you wish to request an exception to file electronically complete the taxpayer's return and file it electronically; CRS 1 Combined Reporting of Gross Receipts Compensating and Withholding Tax Date of determination: Denied Department See the "Requesting a Waiver" section below died or has become disabled and unable to perform ser vices for the taxpayer and the taxpayer can show that the E FILE EXCEPTION REQUEST FORM ficer of the taxpayer physical damage to the taxpayer's For calendar year (One calendar year per application ) For calendar years beginning on or after January 1 2012 re mitters of New Mexico oil and gas proceeds and pass through entities who remit net income from New Mexico sources to for each calendar year for which you wish to request an excep For report periods beginning on or after July 1 2010 certain taxpayers who file Combined Reporting System (CRS) or Weight Distance Tax (WDT) returns will be required to file their returns online See publication FYI 108 Electronic Filing Mandate for more information on who must e file when you must e file and how to e file When you are required to file your return electronically (e file) you will be required to continue to e file unless you receive an exception or waiver from the For the year: Explanation for denial if applicable: form must be received by the Department at least 30 days before the taxpayer's electronic return is originally due Form RPD 41367 Annual Withholding of Net Income From a Pass Through Entity Detail Report Form RPD 41374 Annual Report of Non Resident Remittees Holding an Agreement to Pay Tax on Oil and Gas Proceeds Form RPD 41374 Annual Report of Non Resident Remittees Holding an Agreement to Pay Tax on Oil and Gas Proceeds (OGP D) or Form RPD 41367 Annual Withholding of Net Income From a Pass Through Entity Detail Report (PTW D) If a taxpayer is granted an exception the taxpayer may file If you submit a return using an incorrect filing format the Department will reject your return thus subjecting the filer to the penalty imposed for failure to file You must resubmit ing an exception to e file Form RPD 41374 or RPD 41367 Initials of first reviewer Exception number: INSTRUCTIONS INTEREST: Interest is computed in the same manner as before Interest accrues on tax that is not paid on or before the due date of your return even if you receive an extension Mailing address must also show a good faith effort to comply with the electronic filing requirements before an exception is granted Name of individual firm or organization NM CRS ID No NM weight distance tax ID No FEIN or SSN Check one: FEIN SSN NOTE: To qualify for exception this form must be received by the Department at least 30 days before the taxpayer's electronic return is originally due of time to file Interest is calculated on a daily basis at the owners members partners or beneficiaries who have more than 50 New Mexico payees are required to electronically file PENALTY FOR FAILURE TO COMPLY: Taxpayers who fail to submit a tax return in the required form and in a timely manner will be assessed a penalty Penalty is assessed at the rate of 2% of the tax due per month or part of a month rate established for individual income tax purposes by the REASONS FOR EXCEPTIONS: The Taxation and Revenue Department will grant an exception if a hardship exists and there is no reasonable access to the Internet in the taxpayer's community Not maintaining Internet access is not a valid rea son for the exception Computer system failure or a break in Internet coverage is also not an acceptable reason for failure remit payment or failure to use the proper format REQUESTING A WAIVER: To request a waiver see Form RPD 41351 E File Waiver Request Form A waiver of the e file requirement may be requested for a single return for requirement The Department will notify you of the results of the approval requirements before an exception is granted The taxpayer must provide a clear statement of the reasons for granting the exception Revenue Processing Division P O Box 5418 Santa Fe New Mexico 87504 5418 STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT Signature of Secretary or Delegate SIGNATURE: The e file exception request form must be signed by the taxpayer or a duly authorized agent If the taxpayer is unable to sign the request because of illness absence or other good cause any person standing in close personal or business relationship to him/her may sign the application However the signer must state the reasons for his/her sig nature and his/her relationship to the taxpayer STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT taxpayer is unable either to electronically file the return or to procure the services of a person to electronically file The Department assesses penalty for failure to file failure to The Department has reviewed this request for exception from the requirement to e file the above returns the following reasons: The request has been: the return before the due date the return using the proper format and in a timely manner to avoid the penalty tion and Revenue Department P O Box 5418 Santa Fe NM 87504 5418 The Department will return Form RPD 41350 to tion of the e file requirement An E file exception request to comply with the e file requirement The taxpayer must also show a good faith effort to comply with the electronic filing to electronically file or to the Deparmtent Remitters and pass through entities seek U S Internal Revenue Code (IRC) The IRC rate is subject to change quarterly and is announced by the Internal Revenue Service in the last month of the previous quarter For cur rent quarterly and daily rates visit our website at www tax newmexico gov up to 20% of the tax due or a minimum of $5 whichever is greater until the return is filed in an acceptable form Penalty Weight Distance Tax WHEN TO FILE: You must submit Form RPD 41350 annually WHERE TO FILE: Complete this form and send it to the Taxa Who May Use This Form: A taxpayer may request an exception from the requirement to e file Combined Reporting Sys tem (CRS) Weight Distance Tax (WDT) returns Form RPD 41374 Annual Report of Non Resident Remittees Holding an Agreement to Pay Tax on Oil and Gas Proceeds (OGP D) or Form RPD 41367 Annual Withholding of Net Income From a Pass Through Entity Detail Report (PTW D) by filing Form RPD 41350 E File Exception Request Form Exceptions will be granted if a hardship exists and there is no reasonable access to the Internet in the taxpayer's community The taxpayer You must submit Form RPD 41350 annually for each calendar year for which you wish to request an exception of the e file you notifying you if your request has been approved or denied your community and the good faith efforts taken to comply If additional space is needed 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