RPD-41338: 26. RPD-41338 Taxpayer Waiver for Preparers Electronic Filing Requirement (Revision 2025-01)
New Mexico · New Mexico TRD · Used for tax years 2025
Form RPD-41338 lets a taxpayer waive a paid preparer's electronic filing requirement for a New Mexico personal income tax return. It records the taxpayer's request, taxpayer and preparer information, and signed declarations.
Who files this form
Use Form RPD-41338 if you want to waive your paid preparer's requirement to file your New Mexico personal income tax return electronically.
The requirement applies to paid preparers who prepare more than 25 New Mexico personal income tax returns for the previous tax year to be filed in the current calendar year. A taxpayer may request another department-approved filing method by completing this waiver and giving it to the preparer.
What you'll need
To complete the waiver, have the following information ready:
- Your full name, Social Security number, mailing address, and tax year.
- Your spouse's full name and Social Security number if filing jointly.
- Your signature and date. Both spouses must sign for a joint return.
- The preparer's firm name, address, PTIN, and New Mexico Business Tax Identification Number, if applicable.
- The preparer's or transmitter's signature and date, and self-employed status if applicable.
For mailing the tax return, include Form PIT-1, required schedules, and attachments.
How to file
- Complete the taxpayer declaration in Part 1. Sign and date the waiver. Both spouses must sign if filing jointly.
- Have the paid preparer complete Part 2.
- Give the completed waiver to your tax preparer. The preparer must keep it on file and check the box in the "Paid Preparer's Use Only" section of Form PIT-1 to show that a signed Form RPD-41338 is on file.
- Mail Form PIT-1, required schedules, and attachments to the Department at the address listed on the return.
Common mistakes
- Missing a spouse's signature: Both spouses must sign the waiver for a joint return.
- Not keeping the waiver long enough: The paid preparer must keep a copy for three years from the end of the calendar year in which the return was filed.
- Not being able to provide a complete copy: The Department may request a correct and complete copy of the waiver.
Questions people ask
What does this waiver do?
It lets you request that your return be filed using another department-approved method instead of requiring your paid preparer to ensure electronic filing.
Do both spouses need to sign?
Yes. Both spouses must sign if the return is a joint return.
Who keeps the waiver?
Your paid preparer keeps it on file for three years from the end of the calendar year in which the return was filed.
Where do I mail my paper tax return?
Mail Form PIT-1, required schedules, and attachments to the Department using the address listed on the return.
Where can I learn more about the preparer requirement?
Visit the "Tax Professionals" page at www.tax.newmexico.gov or contact your local district office.