Introduction
On January 1, 2014, the New Mexico Taxation and Revenue Department (TRD) begins the 2013
income tax filing season. This guide addresses issues specific to those who prepare New Mexico
income tax returns. The advice in this guide is intended to help new and returning tax return
preparers, Electronic Return Originators (EROs), and Fed/State transmitters file their clients’
returns in the most efficient, cost‐effective way possible.
What’s New
This section summarizes the latest information about Taxpayer Access Point (TAP) and recent
legislation.
Moving Web File and Pay Applications Into Taxpayer Access Point
During 2014, TRD web filing and electronic payment options move into TAP. In January
2014, you can file the 2013 personal income tax return using TAP. By March 2014, you can
f
ile payments and prior year personal income tax returns using TAP. By June 2014, TAP is
scheduled to include CRS filing.
To access TAP, go to
and for filing a personal income tax return take you to TAP.
Recent Legislation
A Veterans Enterprise Fund voluntary contribution is available for taxpayers who want to donate
a
ll or part of their personal income tax refund. This fund is appropriated to carry out the programs,
du
ties, or services of the
Veterans Services Department. For more information, see Schedule PIT‐D.
A Lottery Tuition Fund voluntary contribution is available for taxpayers who want to donate all or
p
art of their personal income tax refund. This fund provides tuition assistance for New Mexico
re
sident undergraduates. For m
ore information, see Schedule PIT‐D.
A Horse Shelter Rescue Fund voluntary contribution is available for taxpayers who want to
d
onate all or part of their personal income tax refund. This fund helps horse rescues and homeless
h
orses in New Mexico.
T
hree new political parties—Constitution Party, Green Party, and Independent American Party—
are now listed on Schedule PIT‐D.
For details about New Mexico tax law changes enacted during 2013, see Publication B‐100.25, 2013
Legislative Summary. Legislative summaries are available for each year, providing a brief
d
escription of new legislation affecting TRD. To see these summaries, visit our website at
w
ww.tax.newmexico.gov
and click Forms and Publications.
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