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Form RPD-41351 E-File Waiver Request Form
Approved Denied CRS 1 Combined Report of Gross Receipts Compensating and Withholding Tax State in detail the reason the waiver is needed Weight Distance Tax (Submit a separate waiver request form for each return Do not combine multiple returns or multiple report periods on one form ) The Department will notify you if your request has been approved or denied 1 if the taxpayer is temporarily disabled because of injury or prolonged illness and the taxpayer can show that the taxpayer 2 if the conduct of the taxpayer's business has been substantially impaired due to the disability of a principal officer of 3 if the taxpayer's accountant or other agent or employee who routinely electronically files for taxpayer has suddenly died Authorized by: Authorized Signature Printed Name I declare that the information stated above is true and correct in every material matter Title Date business causing the taxpayer an inability to electronically file or City State ZIP code Complete all three statements about the tax return for which you wish to request a waiver to file electronically CRS identification number Or New Mexico weight distance tax identification number Date of determination: DEPARTMENT USE ONLY due date of your return even if you receive an extension of time to file Interest is calculated on a daily basis at the rate E FILE WAIVER REQUEST FORM electronic filing requirements before an exception is granted established for individual income tax purposes by the 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 current quarterly and daily rates visit our website at www tax newmexico gov For report periods beginning on or after July 1 2010 certain taxpayers who file Combined Reporting System (CRS) and 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 a waiver or an exception from the Department *See "Requesting An Exception" below For the report period ending For the report period ending Explanation for denial if applicable: If a taxpayer is granted a waiver the taxpayer may file a "paper" return by the due date of the return (or extension due date if an extension has been obtained) without civil penalty Interest will continue to accrue past the original due date of the return even if an waiver is granted 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 the return using the proper format and in a timely manner to avoid the penalty Initials of first reviewer Waiver number: INSTRUCTIONS INTEREST: Interest is computed in the same manner as before Interest accrues on tax that is not paid on or before the is unable to procure the services of a person to complete the taxpayer's return and file it electronically; Mailing address Name of individual firm or organization NOTE: Computer system failure or a break in Internet coverage is not an acceptable reason for failure to comply with the e file requirement NOTE: To qualify for the waiver this form must be received by the Department on or before the taxpayer's electronic return is originally due of the tax due or a minimum of $5 whichever is greater until the return is filed in an acceptable form Penalty applies even if the payment is remitted properly and timely The Department assesses penalty for failure to file failure to remit payment or failure to use the proper format or has become disabled and unable to perform services for the taxpayer and the taxpayer can show that the taxpayer is PENALTY FOR FAILURE TO COMPLY: Taxpayers who fail to submit a tax return in the required form and in a timely man ner will be assessed a penalty Penalty is assessed at the rate of 2% of the tax due per month or part of a month up to 20% PLEASE TYPE OR PRINT INSTRUCTIONS ON REVERSE SIDE REASONS FOR WAIVERS: The Taxation and Revenue Department will grant a waiver for the following reasons: REQUESTING AN EXCEPTION: To request an exception see Form RPD 41350 E File Exception Request Form An ex ception of the e file requirement may be granted for one or more calendar years if a hardship exists and there is not reason able access to the Internet in the taxpayer's community The taxpayer must also show a good faith effort to comply with the Revenue Processing Division P O Box 5418 Santa Fe New Mexico 87504 5418 STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT routinely electronically files for the taxpayer has suddenly died or has become disabled See the instructions for more detail Signature of Secretary or Delegate SIGNATURE: The e file waiver request form must be signed by the taxpayer or a duly authorized agent If the taxpayer is STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT The Department has reviewed this request for waiver from the requirement to e file the above return the due date The request has been: the taxpayer physical damage to the taxpayer's business or other similar impairments to the conduct of the taxpayer's The waiver requested is for the following New Mexico tax return (check one): unable either to electronically file the return or to procure the services of a person to electronically file the return before unable to sign the request because of illness absence or other good cause any person standing in close personal or busi ness relationship to him/her may sign the application However the signer must state the reasons for his/her signature and his/her relationship to the taxpayer WHEN TO FILE: You must submit Form RPD 41351 E file Waiver Request Form to the Department on or before the tax payer's electronic return is originally due WHERE TO FILE: Complete this form and send it to the Taxation and Revenue Department P O Box 5418 Santa Fe NM 87504 5418 The Department will return Form RPD 41351 to you notifying you if your request has been approved or denied Who May Use This Form: A taxpayer may request a waiver of the e file requirement for a single tax return by filing Form RPD 41351 E File Waiver Request Form Waivers will be granted if the taxpayer is temporarily disabled; if the conduct of the taxpayer's business has been substantially impaired; or if the taxpayer's accountant or other agent or employee who