RPD-41271: RPD-41271 Film Production Tax Credit Declaration of Residency (Revision 2022-12)
New Mexico · New Mexico TRD · Used for tax years 2024, 2025, 2026
Form RPD-41271 is a declaration of residency that helps film production companies determine New Mexico residency for film-related tax credits. It records the individual's identifying information, permanent address, film project and position, and includes a signed declaration that
Who files this form
Form RPD-41271 is a declaration of New Mexico residency used to help film production companies determine whether an individual is a New Mexico resident. The individual declaring residency completes and signs the form.
What you'll need
To prove residency, provide one of these documents:
- A valid New Mexico driver's license.
- A valid New Mexico state identification.
Have your name, telephone number, Social Security number, permanent physical address, film project and position ready to enter on the form. P.O. boxes are not accepted.
For a minor, supporting documents must include parent or guardian information. The parent or guardian's name and physical address must match those shown on the declaration and/or current New Mexico driver's license.
How to file
Complete the identifying information, permanent residence, film project and position fields. Provide one of the required residency documents, then sign, print your name and date the declaration.
Submit the application to TRD-FilmCredit@state.nm.us.
For assistance, call 505-795-1735.
Common mistakes
- Using a P.O. box for your permanent residence. The form requires a physical address.
- Leaving out parent or guardian information for a minor. Supporting documents must include that information and meet the form's name and physical-address matching requirements.
- Assuming the declaration alone establishes residency. The form warns that filing a New Mexico Non-Resident or Part-Year Resident return, or other evidence of nonresidency, will result in the applicant being considered to have falsely claimed residency, even if the declaration and supporting evidence were submitted. That person's wages will not be an eligible expense for two years from the department's determination, even if the person becomes a New Mexico resident during that time.
Questions people ask
What is this form used for?
It helps film production companies determine New Mexico residency for film-related tax credits.
What does the form say about residency for tax purposes?
The form says New Mexico must be your permanent home, you must file or intend to file a New Mexico return as a Resident or First-Year Resident, and you must be domiciled in New Mexico on the last day of the taxable year. It also prints a separate definition for film-related tax credits that includes individuals domiciled in New Mexico during any part of the taxable year or physically present in the state for at least 185 days during that year, with an exception concerning a permanent move out of state.
Can a minor use the declaration?
The form provides requirements for minors. Their supporting documents must include parent or guardian information, with matching names and physical addresses as specified on the form.
Who can I contact for help?
Call the New Mexico Taxation and Revenue Department at 505-795-1735.