RPD-41351: RPD-41351 E-File and E-Pay Waiver Request (Revision 2025-07)
New Mexico · New Mexico TRD · Used for tax years 2024, 2025, 2026
Form RPD-41351 requests a waiver from New Mexico's electronic filing or electronic payment requirements, or both, for a single tax return. It identifies the taxpayer, tax program, report period, and reason for the request.
Who files this form
Use Form RPD-41351 to request relief from the requirement to electronically file, electronically pay, or both, for a single tax return.
The Department will grant a waiver for these hardships:
- You are temporarily disabled by injury or prolonged illness and can show you cannot obtain someone else's services to complete the return and file or pay electronically.
- Your business is substantially impaired by a principal officer's disability, physical damage, or a similar problem that prevents electronic filing or payment.
- Your accountant, agent, or employee who routinely files or pays electronically has suddenly died or become disabled. You must show that you cannot file or pay electronically yourself or obtain someone else's services before the due date.
You must continue meeting electronic filing and payment requirements unless the Department grants an exception or waiver.
What you'll need
Have the following information ready to complete the request:
- Taxpayer name, mailing address, phone number, and email address.
- Taxpayer identification number and its type. Select only one identification number type.
- The tax program, whether you need an e-file waiver, an e-pay waiver, or both, and the report period ending date.
- A clear explanation of why the waiver is needed. Attach a separate page if you need more space.
- The signer's printed name, title, signature, and signing date.
If someone in a close personal or business relationship signs because the taxpayer or an authorized signer cannot sign due to illness, absence, or other good cause, that person must state why they are signing and their relationship to the taxpayer.
How to file
- Complete Sections 1 and 2. Use a separate form for each tax program and report period. Enter the report period ending date as mm/dd/ccyy.
- Have the request signed in Section 3 by the taxpayer or a signer permitted by the instructions.
- Leave Section 4 blank. It is for Department use only.
- Mail the completed form to:
Taxation and Revenue Department
Attn: Revenue Processing Division
P.O. Box 630
Santa Fe, NM 87504-0630
Submit the request on or before the original due date of the taxpayer's electronic return. If you are submitting a paper return close to its due date, include the completed waiver request with that return.
The Department will notify you whether the request is approved or denied.
Common mistakes
- Combining requests: Do not put multiple tax programs or report periods on one form.
- Skipping the payment-method review: Before requesting an e-pay waiver, review publication FYI-401, Special Payment Methods, to see whether you can use an available electronic payment method.
- Leaving the request unsigned: The request must be signed before submission.
- Completing Department-only fields: Do not complete Section 4.
- Using the wrong return format: The Department will reject a return submitted in an incorrect format. You must resubmit it in the proper format and on time to avoid a penalty. A filing penalty can apply even when payment is made properly and on time.
- Assuming a filing extension stops interest: Interest accrues on tax not paid by the return's due date, even if you receive an extension to file.
Questions people ask
Can I request both an e-file waiver and an e-pay waiver?
Yes. This form allows you to request either or both for a single return. Do not combine multiple tax programs or report periods.
Which tax programs are listed for an e-pay waiver?
The form lists Cannabis Excise Tax and Health Care Delivery & Access Assessment as e-pay waiver choices. Check only one.
What if I need relief for more than one return?
See Form RPD-41350, E-File and E-Pay Exception Request. An exception may be granted when a hardship exists and the taxpayer's community lacks reasonable internet access. You must also show a good faith effort to comply. An exception must be resubmitted annually and applies to the specified calendar year.
Can I file tax returns online for free?
Yes. The instructions state that all returns can be e-filed for free through the Department's Taxpayer Access Point (TAP). The waiver request itself must be mailed.