RPD-41279: RPD-41279 Job Mentorship Tax Credit Certificate Request Form (Revision 2015-08)
New Mexico · New Mexico TRD · Used for tax years 2024
Form RPD-41279 lets an accredited New Mexico secondary school request Job Mentorship Tax Credit Certificates from the Taxation and Revenue Department. It records the school’s information, the school year, the number of certificates requested, and the principal’s certifications ab
Who files this form
An accredited New Mexico secondary school sponsoring a school-sanctioned career preparation education program may use Form RPD-41279 to request Job Mentorship Tax Credit Certificates.
The school principal must complete and submit the form to obtain the certificates. This is the school's certificate request, not the employer's tax credit claim.
What you'll need
Have the following information ready to complete the request:
- The school's name, telephone number and mailing address.
- A contact name and email address.
- The beginning and ending dates of the school year covered by the request.
- The number of certificates requested and the number of qualified students participating in the program on October 15 of that school year.
The form also requires the school principal's signature and date, plus the applicable certification boxes to be checked.
How to file
The school principal must:
- Complete the school and contact information.
- Enter the school year's beginning and ending dates and the number of certificates requested.
- Check the applicable certification boxes, then sign and date the form.
- Submit the completed Form RPD-41279 to a local district tax office.
Submit a separate request for each school year. For assistance, call (505) 827-0792.
Common mistakes
- Combining school years on one request. A separate form must be submitted for each school year.
- Requesting too many certificates. The number requested cannot exceed the number of qualified students participating in the school-sanctioned program on October 15 of the applicable school year.
- Leaving certification boxes unchecked. The form says you must check the applicable boxes.
- Having someone other than the principal complete the request. The form requires the school principal to complete it.
Questions people ask
Who counts as a qualified student?
A qualified student is age 14 through 21, attends an accredited New Mexico secondary school full time, and participates in a career preparation education program sanctioned by that school.
What is a career preparation education program?
It is a work-based learning or school-to-career program that helps secondary school students create academic and career goals and find employment that meets those goals.
Can an issued certificate be transferred to a different student or school year?
No. After the principal executes the certificate and transfers it to a participating employer, it cannot be transferred to another business, another school year or another qualified student.
Does this request form claim the employer's tax credit?
No. To claim the credit, the employer completes Form RPD-41281 and its accompanying Detail Report and attaches them to the personal or corporate income tax return for the tax year in which the qualified student was employed. The employer must also attach a copy of an executed Form RPD-41280 certificate for each qualified student employed during the claim year.