RPD-41083: RPD-41083 - Affidavit to Obtain Refund of NM Tax due a Deceased Taxpayer (Revision 2025-07)
New Mexico · New Mexico TRD · Used for tax years 2024, 2025, 2026
Form RPD-41083 is an affidavit used to claim a refund of New Mexico tax on behalf of a deceased taxpayer. It identifies the deceased taxpayer and the claimant and includes a sworn statement by the personal representative or successor requesting the refund.
Who files this form
Form RPD-41083 is used to claim a New Mexico tax refund on behalf of a deceased taxpayer.
You must include it with the deceased taxpayer’s New Mexico income tax return if you are:
- A court-appointed or certified personal representative. Complete Sections 1 and 2.
- A successor, no personal representative has been appointed, and you are not a surviving spouse filing an original or amended joint return with the deceased taxpayer. Complete Sections 1 and 3.
You do not need this form if you are a surviving spouse filing an original or amended joint return with the deceased taxpayer, or a trustee designated by the trust to manage the deceased taxpayer’s affairs.
What you'll need
Gather the following:
- The deceased taxpayer’s New Mexico income tax return claiming the refund, with all attachments.
- An authentic copy of the death certificate or a Department of Defense telegram or letter notifying the next of kin of the taxpayer’s death while in active service.
- A copy of the court appointment if you are filing as a personal representative.
To complete the affidavit, you will also need the deceased taxpayer’s name, date of death, and SSN or ITIN, plus the claimant’s name, SSN or ITIN, phone number, email address, and mailing address.
How to file
- Complete Section 1 with the deceased taxpayer’s and claimant’s information.
- Complete only one affidavit section:
- Section 2, personal representative: Sign and date it. A notary is not required. Attach a copy of the court appointment.
- Section 3, successor: Sign, date, and have the affidavit notarized.
- Attach Form RPD-41083 and the death certificate or other proof of death to the deceased taxpayer’s New Mexico income tax return.
- Complete the deceased taxpayer and claimant information on page 1 of the return and include all attachments.
- Mail the return and attachments to:
New Mexico Taxation and Revenue Department
P. O. Box 25122
Santa Fe, New Mexico 87504-5122
Common mistakes
- Completing both affidavit sections: Complete only Section 2 or Section 3, based on your situation.
- Missing a signature or notarization: Sign and date the affidavit. Section 3 requires a notary; Section 2 does not.
- Using a will as proof of appointment: A copy of the deceased taxpayer’s will is not accepted as evidence that you are the personal representative. Attach the court appointment.
- Leaving out required information or attachments: Complete the deceased taxpayer and claimant information on page 1 of the tax return, and include proof of death and all required attachments.
Questions people ask
Who counts as a personal representative?
A personal representative is the executor or administrator of the deceased taxpayer’s estate, as certified or appointed by a court.
Who counts as a successor, and what must they affirm?
A successor is someone other than a creditor who is entitled to the deceased person’s property under the will or the Uniform Probate Code. Section 3 requires the successor to affirm that the entire probate estate, wherever located, is no more than $50,000 after subtracting liens and encumbrances; that at least 30 days have passed since the death; and that the successor is entitled to the money owed to the deceased person.
Do I need a notary?
A personal representative completing Section 2 does not need a notary. A successor completing Section 3 must have the affidavit notarized.
What should a surviving spouse filing a joint return do instead?
A surviving spouse filing an original or amended joint return does not need Form RPD-41083. Complete the deceased taxpayer’s information on page 1 of Form PIT-1 and attach the death certificate or other proof of death. The form states that a warrant will automatically be issued to the surviving spouse.
Does a designated trustee need this form?
No. A trustee designated by the trust to manage the deceased taxpayer’s affairs should complete the deceased taxpayer’s information on page 1 of Form PIT-1 and attach the death certificate or other proof of death. The form states that a warrant will automatically be issued to the estate.