RPD-41337: RPD-41337 Innocent or Injured Spouse Relief Request (Revision 2026-01)
New Mexico · New Mexico TRD · Used for tax years 2024, 2025, 2026
Form RPD-41337 requests innocent or injured spouse relief from the New Mexico Taxation and Revenue Department. It records the tax programs, periods, debt amounts, IRS relief status, and facts supporting your request.
Who files this form
Use Form RPD-41337 if you believe you qualify for innocent or injured spouse relief from tax liability under Section 7-1-17.1 NMSA 1978. This includes taxpayers who believe they are an innocent spouse and are not responsible for tax liability incurred by their spouse.
Refund intercepts for child support and student loans do not qualify for relief.
What you'll need
Have the following information and supporting documents ready:
- Your name, SSN or ITIN, mailing address, and phone number, plus your spouse’s name and SSN or ITIN.
- If the request relates to business debt, the business name, FEIN, SSN or ITIN, New Mexico Business Tax Identification Number (NMBTIN), email address, and phone number.
- The tax programs and tax periods involved, plus the liability amount and debt type if known.
- Evidence supporting your request for relief. Describe it in Section V and attach the evidence. Attach additional pages as needed.
If the IRS has granted innocent spouse relief, provide the approval date, approval letter, and a copy of IRS Form 8857. If your IRS request is still pending, provide the application date and attach a copy of the Form 8857 you sent to the IRS.
How to file
Print legibly or type. Complete the applicable taxpayer, spouse, business, tax program, and tax period information. Enter tax period dates in MM/DD/CCYY format.
Select your IRS relief status in Section III and attach the required documents. Complete Section IV as it applies to your married filing joint situation. Follow the Section V instructions to answer the facts-and-circumstances questions and describe your supporting evidence. Sign and date the request.
Submit your request using one of these methods:
- Online: Use Taxpayer Access Point (TAP).
- Email: Constituent.Issues@state.nm.us
- Mail:
NM Taxation and Revenue Department
Attn: Director's Office
PO Box 50129
Albuquerque, NM 87181-0129
Common mistakes
- Leaving Section V incomplete: The instructions say this section must be completed in full and warn that missing answers will delay processing.
- Forgetting to sign: The request must be complete and signed by the taxpayer requesting relief.
- Omitting required IRS documents: Attach the documents required for the IRS relief status you select in Section III.
- Providing business information when it does not apply: Complete the business information only if it applies to your tax situation.
- Relying on incorrect or fraudulent information: The Department may rescind innocent spouse relief and collect the affected taxes if the information used to grant relief was incorrect or fraudulent.
Questions people ask
Can I request New Mexico relief without IRS approval?
Yes. New Mexico will accept innocent spouse relief status approved by the IRS, but you can still request New Mexico relief without it. Select “New Mexico relief request only” if the IRS denied your request or you have not applied to the IRS.
Can this form help with a refund intercepted for child support or student loans?
No. The form states that refund intercepts for child support and student loans do not qualify for relief.
What happens after I submit my request?
After reviewing and processing the completed forms and attachments, the Department will notify you whether your request was approved or denied.
Where can I get help completing the request?
Contact the Department at 1-866-285-2996 or Constituent.Issues@state.nm.us.