RPD-41326: RPD-41326 Rural Health Care Practitioner Tax Credit Claim Form (Revision 2024-05)
New Mexico · New Mexico TRD · Used for tax years 2024
Form RPD-41326 is used to claim New Mexico’s Rural Health Care Practitioner Tax Credit. It reports the credit applied to your income tax return, with Schedule A tracking approved credits, amounts previously claimed, and unused credit.
Who files this form
Use Form RPD-41326 to claim the rural health care practitioner tax credit if you:
- File a New Mexico personal income tax return.
- Are not another individual's dependent.
- Are an eligible health care practitioner who provided services at a practice site in an approved rural health care underserved area in New Mexico.
- Have received a certificate of eligibility from the New Mexico Department of Health (NMDOH).
To qualify for the full credit amount, you must provide at least 1,584 hours of care during the tax year at a qualifying site. If you provide at least 792 hours but fewer than 1,584 hours, you qualify for half the credit amount.
Also use this form when claiming an eligible unused credit carried forward from a prior year.
What you'll need
Prepare the following:
- Form RPD-41326 and your New Mexico income tax return.
- The completed Schedule CR for the applicable return.
- Your NMDOH certificate of eligibility. A copy must be submitted when claiming the credit in the tax year it is certified.
- Schedule A, including any eligible unused credits from prior years.
To complete Schedule A, use your NMDOH approval documents for each credit's certification number, approval date and approved amount. You will also need the amounts of those credits claimed in previous tax years.
The claim form asks for your SSN or ITIN, mailing and contact information, tax-year beginning and ending dates, and net New Mexico income tax before credits.
How to file
- Get NMDOH certification first. Submit an application describing your clinical practice and any additional information NMDOH requires. For certification information, call (505) 841-5849, email RHCP.TaxCredit@doh.nm.gov, or visit https://www.nmhealth.org/about/phd/pchb/oprh/rhcptc/.
- Complete Schedule A. List each eligible approved credit, subtract amounts claimed in earlier years, and enter the amount applied to the attached return. Use older credits first. Enter the total of column (f) on line 3 of Form RPD-41326.
- Complete and sign the claim form. Enter the tax-year dates and net New Mexico income tax before credits. The credit claimed cannot exceed the income tax otherwise due.
- Submit the claim with your New Mexico income tax return. Attach Schedule A, the applicable Schedule CR and a copy of your NMDOH certificate. Claim the credit for the tax year it is certified or a tax year in which an eligible carryforward is used.
The form does not provide a mailing address or e-filing instructions. For help completing the claim, email businesscredit.mgr@tax.nm.gov or call (505) 827-0792.
Common mistakes
- Claiming more than the tax due. The credit used cannot exceed net New Mexico income tax before credits.
- Using newer credits first. Apply credits in the order approved, starting with the oldest.
- Including credits already used in full or not approved by NMDOH. Do not list these on Schedule A.
- Carrying unused credit forward too long. Unused credit may be carried forward for only three consecutive tax years following the tax year for which it was approved.
- Leaving out required attachments. Include the applicable completed Schedule CR and Schedule A. Submit a copy of the NMDOH certificate when claiming the credit in the year it is certified.
Questions people ask
How much is the credit?
Qualifying physicians, osteopathic physicians, dentists, psychologists, podiatric physicians and optometrists may claim up to $5,000. Qualifying pharmacists, dental hygienists, physician assistants, certified registered nurse anesthetists, certified nurse practitioners, clinical nurse specialists, registered nurses, midwives, licensed clinical social workers, licensed independent social workers, professional mental health counselors, professional clinical mental health counselors, marriage and family therapists, professional art therapists, alcohol and drug abuse counselors, and physical therapists may claim up to $3,000. The hours worked determine whether you qualify for the full or half credit amount.
Can I qualify if I worked fewer than 1,584 hours?
Yes. Providing at least 792 hours but fewer than 1,584 hours of care at a qualifying practice site during the tax year makes you eligible for half the credit amount.
What happens if my credit is larger than my tax liability?
You cannot use more credit than the income tax otherwise due. The unused amount may be carried forward for three consecutive tax years.
Who decides whether my practice location qualifies?
NMDOH determines whether an eligible practitioner qualifies and issues a certificate of eligibility. It also determines which geographic areas or practice locations are health care underserved areas.
What kinds of locations can be practice sites?
The form lists private practices, public health clinics, hospitals, public or private nonprofit primary care clinics, and other health care service locations in a health care underserved area.