State of New Mexico - Taxation and Revenue Department
RPD-41329
Rev. 10/18/2013
SUSTAINABLE BUILDING TAX CREDIT
CLAIM FORM
Purpose of This Form. To apply approved sustainable building tax credit to personal or corporate income tax due, submit Form RPD-
41329, Sustainable Building Tax Credit Claim Form, with Form PIT-1, CIT-1, S-Corp, or FID-1 for the tax year to which you are applying the
credit. You may carry forward excess sustainable building tax credit for seven tax years from the tax year that includes the date the New
Mexico Taxation and Revenue Department (TRD) approved the credit. See RPD-41327 instructions for more information on this tax credit.
Sign, date, and attach this form to your return and mail to the address on the New Mexico income tax return. To apply for the credit, contact
the Energy Conservation and Management Division at (505) 476-3320 or visit For help completing this
form, obtaining TRD approval, or claiming the credit, call (505) 476-3683.
Name of holder
Social security number or federal employer
identification number
Schedule A. Worksheet To Compute the Total Excess Credit Available For Carryforward
(d) Excess credit available
(b) Amount of credit
(c) Total credit applied to
(a) Credit number
for carryforward [(b) - (c)]
approved
previous tax liabilities
TOTAL excess credit available for carryforward.
Enter the sum of
column (d). If supplemental pages are attached, enter the sum of column (d) from
all pages.
1.
Tax credits approved and claimed. From Schedule B, enter the sustainable building tax
1.
credits approved and claimed for the tax year of the attached return.
2.
TOTAL excess credit available for carryforward. From Schedule A, enter the total
2.
unused sustainable building tax credits available for carryforward. If none, leave blank.
3.
Enter the sum of lines 1 and 2. This is the available sustainable building tax credit you
3.
may claim against the attached New Mexico income tax return.
4.
Enter the portion of available credit applied to your current New Mexico personal or
4.
corporate income tax return.
The credit applied to the attached return cannot exceed the amount of personal or corporate income tax liability otherwise due.
After applying the credit approved and claimed for a tax year (line 1), you may apply excess credit available for carryforward
from line 2. When applying excess credit approved on prior year returns, apply the credit with the oldest approval date first.
Enter the credit applied on the applicable line of the New Mexico income tax Form PIT-1, CIT-1, S-Corp, or FID. The sus-
tainable building tax credit may be deducted only from the claimant’s New Mexico personal or corporate income tax liability.
IMPORTANT: Failure to attach this signed form to your New Mexico personal or corporate income tax return results
in denial of the credit.
______________________________________________________________
Signature
Date