RPD-41366: RPD-41366 Notice of Distribution of Film Production Tax Credit (Revision 2016-11)
New Mexico · New Mexico TRD · Used for tax years 2024, 2025, 2026
Form RPD-41366 reports the distribution of approved New Mexico film production tax credit from a pass-through entity to its owners, members, or partners. It lists each recipient and their percentage of the claim, with credit approval details and distribution amounts completed by
Who files this form
Use RPD-41366 to report a distribution of approved film production tax credit from a pass-through entity (PTE) to an owner, member, or partner.
If the approved film production company is required to file a New Mexico PTE return, it must complete and attach this form to its application for either the film production tax credit or the film and television tax credit.
What you'll need
Complete this notice with the applicable credit application:
- RPD-41229, Application for Film Production Tax Credit, or
- RPD-41381, Application for Film and Television Tax Credit.
Have the following information ready:
- The PTE's name, phone number, and SSN or FEIN.
- Contact name, if applicable, and email address.
- Each receiving owner, member, or partner's name, SSN or FEIN, and percent of claim.
The PTE's authorized representative must sign and date the notice.
How to file
Complete the applicant fields and attach RPD-41366 to the completed RPD-41229 or RPD-41381 submitted to the New Mexico Taxation and Revenue Department (TRD).
Submit the notice when applying for the credit, but no later than the date TRD approves the credit. Leave fields marked “to be completed by TRD” blank.
If you need more space for owners, members, or partners, reproduce the second page. The PTE's authorized representative must sign and date the form.
The form does not provide a mailing address or e-filing directions.
Common mistakes
- Filling in TRD-only fields. Do not complete fields marked “to be completed by TRD.” TRD fills them in when approving the credit.
- Leaving the notice out of the application. Attach it to the completed RPD-41229 or RPD-41381 submitted to TRD.
- Waiting until after approval. The form must be completed and attached when applying, but no later than the date TRD approves the credit.
Questions people ask
What does RPD-41366 report?
It reports a distribution of approved film production tax credit from a PTE to an owner, member, or partner.
How is the distributed credit amount determined?
The amount is based on the percentage of claim provided. TRD completes the amount fields.
What if I need room for more owners, members, or partners?
Reproduce the second page for additional entries.
Who signs the notice?
The PTE's authorized representative signs and dates it, certifying under penalty of perjury that the form and attachments are true, correct, and complete to the best of their knowledge and belief.
How can I check the status of a credit application?
Call (505) 841-6338 or email TRD-FilmCredit@state.nm.us.