Tax Preparer'S Guide For Income Tax Returns - 2015 (Page 2 of 45) in pdf

TABLE OF CONTENTS

Introduction .................................................................................................. 2

What’s New ................................................................................................... 2

Filing Methods ............................................................................................... 3

Important Dates for Filing 2015 PIT Returns ...................................................... 4

Contacting Us ................................................................................................ 5

Obtaining Status of a Refund ........................................................................... 7

Managing Accounts through TAP ...................................................................... 8

Tax Preparers’ Electronic Filing Requirements .................................................... 8

Tax Preparers’ Signature Requirements ............................................................ 9

Other Tax Preparer Requirements and Penalties ................................................. 9

Error-Free Processing ................................................................................... 10

Amended Personal Income Tax Returns .......................................................... 13

Approved Software ....................................................................................... 14

Authorized Representative ............................................................................ 14

Refund Anticipation Loans ............................................................................. 15

Responsibilities of Tax Practitioners ................................................................ 15

ABOUT PAPER RETURNS ............................................................................ 16

Reproduction of New Mexico State Tax Forms .................................................. 16

Quality Forms .............................................................................................. 17

Using Barcodes ............................................................................................ 18

ABOUT ELECTRONIC FILING ...................................................................... 19

Benefits of Filing Electronically ....................................................................... 19

Qualifying as an E-File Provider ...................................................................... 20

Supporting Backup Documentation ................................................................. 19

Acknowledgements of Receipt of the Return .................................................... 22

Appendix ................................................................................................... 22

2015 Fed/State Individual Reject and Error Codes ............................................ 22

2015 Fed/State C Corporate Reject and Error Codes ......................................... 29

2015 Fed/State S Corporate Reject and Error Codes ......................................... 33

2015 Fed/State Pass-Through Entity Return Reject and Error Codes ................... 37

2015 Fed/State Pass-Through Entity Withholding Detail Reject and Error Codes ... 39

2015 Fed/State Fiduciary Reject and Error Codes ............................................. 40

Tax Preparer'S Guide For Income Tax Returns - 2015 Page 2