RPD-41071: RPD-41071 Application for Tax Refund (Revision 2021-07)
New Mexico · New Mexico TRD · Used for tax years 2024, 2025, 2026
Form RPD-41071 is an application for a refund of most taxes, fees, or surcharges paid to the New Mexico Taxation and Revenue Department. It reports the overpayment amount, tax program, filing periods, and the basis for the refund claim.
Who files this form
Use RPD-41071 to request a refund of most taxes, fees, or surcharges paid to the New Mexico Taxation and Revenue Department. Unless an exception applies, you must submit this form and the required supporting documents.
You do not need this application if your claim results from overstating tax on a previously filed income tax or oil and gas tax return and you are filing a complete amended return. For this exception, oil and gas taxes do not include motor fuel taxes or fees.
The following claims use a different form:
- Oil and gas taxes other than oil and gas proceeds withholding: RPD-41136.
- Withholding on a pass-through entity's net income reported on the PTE return, or overpaid withholding reported on RPD-41367: RPD-41373.
- Vehicle-related or driver-related taxes or fees: MVD-10208.
- Tobacco Products Tax: RPD-41318.
- Spoiled or damaged cigarette stamps: RPD-41211.
What you'll need
Have your taxpayer name, mailing address, taxpayer identification number, contact information, refund amount, tax program, and affected filing periods ready.
Include documents that support the reason for your refund:
- Overstated tax on a previously filed return: A complete amended return for each affected period, including required forms, schedules, and supporting records, unless an exception applies.
- Department offset or return adjustment: A copy of the Offset Notice or Return Adjustment Notice.
- Unclaimed gross receipts tax deduction: A copy of the buyer's nontaxable transaction certificate (NTTC), if applicable, or other documents supporting the deduction, such as a farmer or rancher statement.
- Unclaimed gross receipts tax exemption: Supporting documents, such as invoices or contracts.
If you request direct deposit, have your bank routing number, account number, and account type available.
How to file
- Complete Section I with your taxpayer and contact information.
- Complete Section II with the overpayment amount, tax program from table T1, all affected filing periods, amended-return status, basis for the refund, and a brief explanation. Attach supporting documents and another page if needed.
- Have the taxpayer or authorized agent sign the application.
- Complete Section III if you want direct deposit and qualify for that delivery option.
Online: Use Taxpayer Access Point (TAP) to select "Request a Refund" and upload all required documents.
By mail: Send your completed RPD-41071 to:
Taxation and Revenue Department
P.O. Box 630
Santa Fe, New Mexico 87504-0630
If you are required to file electronically, you must also file amended returns electronically. Only one refund application is required per claim, even when several amended filing periods are involved.
Common mistakes
- Submitting an incomplete claim: An incomplete application may delay processing or lead to denial. The claim must be complete and verifiable, with supporting documents.
- Leaving out affected periods: List every filing period for which you are requesting a refund.
- Forgetting the signature: The taxpayer or authorized agent must sign before the application can be processed.
- Mailing amended returns when electronic filing is required: The electronic filing requirement also applies to amended returns.
- Entering incorrect bank details: Do not include the check number in your account number. If your check is payable through a different bank, ask your financial institution for the correct routing number.
- Skipping or incorrectly answering the foreign-account question: An unanswered question results in a paper check. An incorrect answer may delay, reject, or freeze the refund. Direct deposit is not available if the refund will go to or through an account outside U.S. territorial jurisdiction.
Questions people ask
Can I request direct deposit?
Yes, if your refund uses an eligible account within U.S. territorial jurisdiction. Enter the routing number, account number, account type, and answer the foreign-account question. If the bank information is incomplete or incorrect, the Department mails the refund to the address on file.
Can I apply my refund to another tax or filing period?
Yes. In the Brief Explanation field, identify in detail the reporting period, liability, and tax, fee, or surcharge program to which you want all or part of the refund applied.
Can the Department use my refund to pay tax I owe?
Yes. The Department may offset all or part of an allowed refund against a tax liability.
Where can I get help with the application or supporting documents?
Call the Department's Revenue Processing Division at (866) 809-2335. You can also visit a local district office or the Department's website at https://www.tax.newmexico.gov.