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STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT

ACD - 31012

REV. 01/2007

INDIVIDUAL INCOME TAX DECLARATION FOR ELECTRONIC FILING

AND TRANSMITTAL

PIT - 8453

For the year January 1 - December 31, 2006

INSTRUCTIONS

Page 1 of 2

The electronic return transmitter must advise the taxpayer of

Who Must Complete This Form:

the taxpayer's responsibility for keeping all documentation

Form 2006 PIT-8453 must be completed when a tax preparer,

related to the tax filing for ten years from the end of the calendar

electronic return originator (ERO) or other third-party transmitter

year in which the return was due or filed. The electronic return

electronically transmits a 2006 New Mexico personal income

transmitter also must retain Form PIT-8453 and all supporting

tax return to the Department. Form 2006 PIT-8453 must also be

documents for a period of three years from the end of the

completed by an individual who electronically transmits (files)

calendar year in which the return was due or filed.

their own return using a software program on a personal

computer or the New Mexico web site (PITNET), but only when

How to complete this form:

supporting documentation is required to be submitted to the

Complete the taxpayer name(s), address, Social Security

Department in paper form.

Number(s), residency status, and filing status information as

reported on Form PIT-1. Mark the residency status box exactly

Who Must Submit This Form To The Department:

as it is marked on Form PIT-1, indicating "R" for resident, "N"

Generally, Form PIT-8453 is not required to be submitted to the

for nonresident, "P" for part-year resident, and "F" for first-year

Department. However, if the electronically filed return is claim-

resident, for the primary taxpayer and the spouse.

ing a refund greater than $9,500.00, or certain forms, schedules

and other paper documentation is required to support the return

PART I, Tax Return Information. Complete lines 1 through 5

data, exemptions, deductions or credits, you must complete

with the information from the taxpayer's return data. The

Form PIT-8453 and attach the supporting documentation. See

numbers on these lines must match the entries on the corre-

the list of supporting documentation on page 2 of these

sponding lines of the electronic return.

instructions. Do not submit copies of Forms PIT-1 or Schedules

PIT-S, PIT-ADJ, PIT-RC, PIT-B, PIT-D or PIT-CR, but do

PART II, Declaration of Taxpayer. The taxpayer and spouse, if

submit copies of annual information returns and withholding

married filing separately, must sign PART II authorizing the

statements, W-2, W-2G, 1099, 1099-R, 1099-MISC, and New

electronic transmission of their return and declaring that the

Mexico Form(s) W-K and RPD-41285.

taxpayer information provided on Form PIT-8453 is true,

correct, and complete. A blank Form PIT-8453 must be treated

Individuals electronically filing their own return through the

the same as a blank tax return in that a tax preparer, electronic

Department's web site (PITNET), will be prompted by the

return originator or other third-party transmitter must not allow

PITNET program when they are required to complete and

any taxpayer to sign a blank Form PIT-8453 or tax return. The

submit Form PIT-8453.

taxpayer may review the completed tax return on a display

terminal.

Special Instructions for a paid tax preparer, electronic

return originator or other third party transmitter:

PART III, Declaration of Preparer/Transmitter. The tax preparer,

When a 2006 New Mexico personal income tax return is

electronic return originator or other third-party transmitter must

electronically transmitted through a paid tax preparer, elec-

complete PART III. An individual who electronically transmitted

tronic return originator or other third-party transmitter, the tax

his or her own return must leave Part III blank. If a person other

preparer or transmitter must complete Form PIT-8453 and

than the than the transmitter prepares the return, the paid

obtain a signature(s) from the taxpayer, but does not need to

preparer's signature is also required. Instead of obtaining the

submit the form to the Department unless the refund is greater

paid preparer's signature on the PIT-8453, the ERO may attach

than $9,500.00, or additional paper documentation is required.

to the Form PIT-8453 a copy of the return bearing the paid

Form PIT-8453 authorizes a tax preparer or other third-party to

preparer's signature.

electronically transmit (file) the tax return on behalf of the

taxpayer, authenticates the electronic portion of the return, and

IMPORTANT: When you are required to submit Form PIT-8453

provides a transmittal for additional paper schedules or state-

to the Department, you do not need to submit Form PIT-1, or

ments if required to be submitted.

Schedules PIT-S, PIT-ADJ, PIT-RC, PIT-B, PIT-CR or PIT-D,

After Form PIT-8453 has been completed and signed, paid tax

but do attach all state copies of annual information returns and

preparers, and other third-party transmitters must provide the

withholding statements W-2, W-2G, 1099, 1099-R, 1099-MISC,

taxpayer a copy of the prepared return and the Form PIT-8453.

and New Mexico Form(s) W-K, RPD-41285.

Instructions For Form Pit-8453 - Individual Income Tax Declaration For Electronic Filing And Transmittal

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