PIT-8453: 25. PIT-8453 Declaration for Electronic Filing & Transmittal (Revision 2025-01)
New Mexico · New Mexico TRD · Used for tax years 2025
New Mexico Form PIT-8453 is a declaration and transmittal form for electronically filed personal income tax returns. It records key amounts from Form PIT-1, including income, tax, payments and credits, and tax due or overpayment, and includes signatures declaring the return is ac
Who files this form
Completing PIT-8453 and submitting it to the Department are separate requirements:
- Complete and sign it: When a tax preparer, electronic return originator (ERO), or other third-party transmitter electronically files your PIT-1, they must complete PIT-8453 and obtain your signature. For a joint return, both spouses must sign. This applies even when PIT-8453 does not need to be submitted.
- Submit it: PIT-8453 is required when your electronically filed return does not include the supporting documentation needed for its return data, exemptions, deductions, or credits. If all supporting documents are included with the electronic file, you do not need to submit PIT-8453 to the Department.
- Filing your own return through New Mexico Taxpayer Access Point (TAP): TAP tells you when you must complete and submit PIT-8453.
What you'll need
Use your completed PIT-1 to enter your taxpayer information and the five tax amounts on PIT-8453. Supporting documents depend on your situation. The form lists these requirements:
- Identification: IRS approval of an ITIN if you or your spouse are using one instead of an SSN for the first time. A federal non-resident return is required for a joint return if your spouse is not required to obtain an SSN or ITIN under federal rules.
- Uneven division of income and payments: A Division of Community and Separate Income and Payments statement if you file separately and do not divide income and payments evenly, or if you file jointly, only one spouse is a resident of a community property state, and income and payments are not divided evenly.
- Deceased taxpayers: A death certificate if either taxpayer died before filing. RPD-41083 is required if a refund must be payable to someone other than the deceased primary taxpayer or spouse.
- Certain property tax rebates: A property tax statement for Los Alamos, Santa Fe, or Doña Ana County property if you claim that county's additional low income property tax rebate and the PIT-1 address is outside the listed counties.
- Taxes paid to another state: The Worksheet for Computation of Allowable Credit for Taxes Paid to Other States by New Mexico Residents and a copy of the other state's return.
- Child-related credits: PIT-CG and the Child Day Care Credit Worksheet for the child day care credit. For the first year of a Special Needs Adopted Child Tax Credit, certification from the Human Services Department or a licensed child placement agency.
- Certain non-resident filings: PIT-110 if your job is located in New Mexico but assignments temporarily take you outside the state. Schedule CC if you qualify to use an alternative tax method.
- Estimated tax penalty: RPD-41272 if you owe an underpayment penalty and choose an alternative calculation method.
- Withholding: RPD-41285 for tax withheld from New Mexico oil or gas well proceeds, or RPD-41359 for tax withheld from pass-through entity net income.
- Net operating loss: RPD-41369 if you claim a New Mexico net operating loss.
- Other credits and attachments: The required forms and documentation for credits claimed on PIT-RC or PIT-CR, plus any other paper schedules or attachments required by instruction.
For an amended return, submit corrected annual information returns and withholding statements, plus applicable federal forms and schedules and letters of explanation when required.
How to file
- Enter the taxpayer and spouse information, mailing address, tax year, residency status, and filing status exactly as reported on PIT-1. Residency codes are R for resident, N for non-resident, P for part-year resident, and F for first-year resident.
- Complete Part 1, lines 1 through 5, using the matching PIT-1 amounts. Use whole-dollar amounts only.
- Review the completed return, then sign and date Part 2. Both spouses must sign a joint return.
- Have the preparer or transmitter complete Part 3. Leave Part 3 blank if you electronically transmitted your own return. If a different person prepared the return, the paid preparer's signature is also required. The ERO may instead attach a copy of the return bearing that signature.
- If submission is required, mail PIT-8453 and its supporting attachments to:
New Mexico Taxation and Revenue Department
P.O. Box 5418
Santa Fe, NM 87502-5418
Supporting documents may be included with a return filed through the Federal/State e-file program. If all supporting documents are included electronically, PIT-8453 does not need to be submitted. TAP users should follow the program's instructions.
Common mistakes
- Signing a blank form: A preparer or transmitter must not let a taxpayer sign a blank PIT-8453 or tax return.
- Missing a spouse's signature: Both spouses must sign Part 2 for a joint return.
- Using amounts that do not match: Part 1 amounts must match the electronic PIT-1 and must be whole-dollar amounts.
- Using different residency information: Mark each taxpayer's residency status exactly as it appears on PIT-1.
- Sending unnecessary return copies: When submitting PIT-8453 with supporting documents, do not include copies of PIT-1 or Schedules PIT-S, PIT-ADJ, PIT-RC, PIT-B, PIT-D, or PIT-CR. The form separately allows an ERO to attach a return bearing the paid preparer's signature instead of obtaining that signature on PIT-8453.
- Skipping completion because mailing is unnecessary: A third-party transmitter must still complete PIT-8453 and obtain the taxpayer signatures even when it does not need to be submitted.
Questions people ask
What does signing PIT-8453 authorize?
It authorizes electronic transmission of your return to the New Mexico Taxation and Revenue Department. You also declare that the amounts agree with PIT-1 and that, to the best of your knowledge and belief, the return is true, correct, and complete.
Should my preparer give me a copy?
Yes. After PIT-8453 is completed and signed, paid preparers and other third-party transmitters must give you a copy of the prepared return and PIT-8453.
How long must filing records be kept?
The transmitter must advise you to keep all tax-filing documentation for 10 years from the end of the calendar year when the return was due or filed. The transmitter must retain PIT-8453 and all supporting documents for three years from the end of that calendar year.
Can I use PIT-8453 for an amended return?
Yes. You may use it to submit backup documentation for an amended return. Submit corrected annual information returns and withholding statements, and, when required, applicable federal forms and schedules and letters of explanation.