Tax Preparer'S Guide For Income Tax Returns - 2015 Page 10
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45Access to certain services in TAP requires that you register for a login user name
and password, and provide specific information about the taxpayer.
To register for access to TAP you need both of the following:
Your federal employer identification number (FEIN), individual tax identification
•
number (ITIN), or social security number (SSN)
An email address
•
If you have enough detail about your client’s account, and your client’s approval,
you may also use TAP to view other taxpayer’s records.
Personal Income Tax Returns
Note: The remainder of this publication gives information about personal income
tax returns only.
Tax Preparers’ Electronic Filing Requirements
Paid tax practitioners who prepare more than 25 New Mexico personal income tax
returns must ensure that each return is submitted using TRD-approved electronic
media, unless the taxpayer whose return is prepared requests otherwise. TRD
assesses a $5 penalty per return for each personal income tax return for which a
preparer fails to comply with this requirement.
The requirement applies only to returns filed for the tax year immediately preceding
the calendar year in which it is filed. You can electronically transmit a return
through the TRD Online services website or transmit it via the Internet using an
approved software or online program that files the return through the Fed/State
program.
A taxpayer whose return is prepared may elect to waive the preparer’s requirement
to file by electronic media. The preparer must have on file a signed Form RPD-
41338, Taxpayer Waiver for Preparer’s Electronic Filing Requirement, and must
mark the box in the Paid preparer’s use only section of the return. RPD-41338 is
available at
A tax return preparer is a person who prepares New Mexico personal income tax
returns for others for compensation or who employs one or more persons to
prepare such returns for others for compensation. New Mexico uses the FEIN or
Preparer Taxpayer Identification Number (PTIN) to identify the tax return preparer.
TRD-approved electronic media includes a New Mexico personal income tax
return transmitted electronically or submitted in paper form with a 2D barcode
printed on Form PIT-1 that contains the taxpayer’s tax return information. The
information in the 2D barcode is electronically captured.
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