Tax Preparer'S Guide For Personal Income Tax Returns

TABLE OF CONTENTS

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

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

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

Important Dates for Filing 2013 PIT Returns ................................................................................. 4

Contacting Us.................................................................................................................................. 4

Taxpayer Access Point.................................................................................................................... 6

Tax Preparers’ Electronic Filing Requirements.............................................................................. 7

Tax Preparers’ Signature Requirements ......................................................................................... 7

Other Tax Preparer Requirements and Penalties ............................................................................ 8

Error-Free Processing ..................................................................................................................... 8

Amended Returns............................................................................................................................ 9

Approved Software ....................................................................................................................... 10

Authorized Representative............................................................................................................ 10

Refund Anticipation Loans ........................................................................................................... 11

Responsibilities of Tax Practitioners ............................................................................................ 11

ABOUT PAPER RETURNS

..................................................................................................... 12

Reproduction of New Mexico State Tax Forms ........................................................................... 12

Quality Forms ............................................................................................................................... 12

Using Barcodes ............................................................................................................................. 13

ABOUT ELECTRONIC FILING

............................................................................................. 14

Benefits of Filing Electronically................................................................................................... 14

Qualifying as an E-File Provider .................................................................................................. 15

Supporting Backup Documentation.............................................................................................. 16

Acknowledgements of Receipt of the Return ............................................................................... 17

Fed/State Tax Return Rejects and Error Codes ............................................................................ 17

Tax Preparer'S Guide For Personal Income Tax Returns - 2013 Page 2