RPD-41350: RPD-41350 E-File and E-Pay Exception Request (Revision 2025-07)
New Mexico · New Mexico TRD · Used for tax years 2024, 2025, 2026
Form RPD-41350 lets taxpayers request a calendar-year exception from New Mexico's electronic filing or electronic payment requirements for a tax program. It records taxpayer information, the program and year covered, and an explanation of the hardship, lack of reasonable internet
Who files this form
Use Form RPD-41350 to request a calendar-year exception from New Mexico's electronic filing requirement, electronic payment requirement, or both.
To qualify, you must show:
- A hardship exists.
- There is no reasonable internet access in your community.
- You made a good faith effort to comply with the electronic filing or payment requirements.
Submit a request annually for each calendar year and tax program for which you want an exception. You must continue to e-file or e-pay as required unless the Department grants an exception or waiver.
What you'll need
Have the following information ready:
- Taxpayer name, mailing address, phone number, and email address.
- Taxpayer identification number and its type.
- The tax program and calendar year covered by your request.
- A clear written explanation of your hardship, why reasonable internet access is unavailable in your community, and your good faith efforts to comply. Attach a separate page if you need more space.
- The signer's printed name, title, signature, and signing date.
How to file
- Complete Section 1 with your identifying information. Select only one identification number type and enter the matching number.
- In Section 2, select one tax program for each type of exception requested. Enter the calendar year ending date in mm/dd/ccyy format. Use one calendar year per application and provide your hardship explanation.
- Complete and sign Section 3. Leave Section 4 blank for the Department.
- Mail the completed form to:
Taxation and Revenue Department
Attn: Revenue Processing Division
P.O. Box 630
Santa Fe, NM 87504-0630
The Department must receive the request at least 30 days before your electronic return is originally due. It will notify you whether your request is approved or denied.
Common mistakes
- Giving an unacceptable reason. Choosing not to maintain available internet access, computer system failure, or a break in internet coverage does not qualify for an exception.
- Stopping electronic filing or payment before approval. You must continue to comply unless you receive an exception or waiver.
- Including more than one calendar year. Each application covers only one calendar year, and requests must be submitted annually for each tax program.
- Completing Section 4. This section is for Department use only.
- Using the wrong return format. The Department will reject a return filed in an incorrect format. Penalties can apply even if payment is made properly and on time.
Questions people ask
Can I request an exception from both e-filing and e-payment?
Yes. The form allows requests for either requirement or both. The e-payment choices listed are Cannabis Excise Tax and Health Care Delivery & Access Assessment.
What if I need relief for only one tax return?
See Form RPD-41351, E-File and E-Pay Waiver Request Form. The instructions direct taxpayers seeking relief for a single return to the waiver process.
Who can sign the request?
The taxpayer, an eligible corporate officer, partner, fiduciary, or authorized individual representative may sign. If an eligible signer cannot sign because of illness, absence, or other good cause, someone in a close personal or business relationship with the taxpayer may sign, but must explain the reason and their relationship.
Does timely payment prevent a filing penalty?
No. The instructions state that a penalty applies for failure to file in the required format and on time even when payment is made properly and on time.