TRD-41432: TRD-41432 Disaster Relief Extension Notification (Revision 2026-07)
New Mexico · New Mexico TRD · Used for tax years 2024, 2025, 2026
Form TRD-41432, Disaster Relief Extension Notification, is used to request a disaster relief extension for a New Mexico tax return. It identifies the taxpayer, tax return and reporting period, the relief announcement, and the reason the taxpayer qualifies as affected by the disas
Who files this form
Complete Form TRD-41432 if you qualify for a disaster relief extension issued by the IRS or the New Mexico Taxation and Revenue Department.
Affected taxpayers include:
- Individuals living in the covered disaster area and businesses, including tax-exempt organizations, with their principal place of business there.
- Taxpayers outside the area whose records needed to meet a covered deadline are in the disaster area.
- Relief workers affiliated with a recognized government or philanthropic organization assisting in the area.
- Visitors to the disaster area who were killed or injured because of the disaster.
You must explain why you qualify for the relief identified on your application.
What you'll need
Have these details ready:
- Taxpayer name and the applicable tax ID: FEIN, SSN, or ITIN for an income tax program, or NMBTIN for a business tax program.
- Contact person's name, telephone number, and email address.
- Mailing address and physical address, if different.
- Beginning and ending dates of the tax period and the type of New Mexico return.
- The New Mexico bulletin number or IRS disaster relief announcement number allowing relief.
- An explanation of why the taxpayer qualifies as affected.
- Signer's printed name, title, signature, and signing date.
Submit Form ACD-31102, Tax Information Authorization Tax Disclosure, if the contact person is not the taxpayer, a previously identified corporate officer, partner, or fiduciary, or an authorized representative with authority to perform all acts the taxpayer can perform.
If your mailing address needs updating, submit Form ACD-31015 or Form RPD-41260, as applicable.
How to file
Submit TRD-41432 either with the return using disaster relief or after receiving a Department letter showing penalty and interest due for a return submitted after its original due date.
- Complete the identifying information.
- Enter the tax period, check one tax program, identify the relief announcement, and explain why you qualify.
- Have the application signed and dated by the taxpayer or an authorized signer.
- Leave Section 4 for the Department.
Email: Tax.Extension@tax.nm.gov. You can also use this address for questions or status inquiries.
Mail:
Taxation and Revenue Department
Administrative Resolution and Services Bureau
P.O. Box 630
Santa Fe, New Mexico 87504-0630
Common mistakes
- Combining returns or periods: Do not put multiple tax returns or reporting periods on one application. Submit a separate request for each return.
- Completing Section 4: This section is for Department use only.
- Not submitting an address update: If your mailing address needs changing, complete and submit the applicable address-update form.
- Missing the extended deadline: The waiver of penalty and interest through the extension period depends on filing the return and paying by the extended due date.
Questions people ask
Where can I find the relief reference number?
Find New Mexico bulletins at https://www.tax.newmexico.gov/forms-publications/ by opening “Publications,” then “Bulletins.” IRS disaster relief announcements are at https://www.irs.gov/newsroom/tax-relief-in-disaster-situations, organized by state or date issued.
What happens after I submit the form?
A Department employee reviews it and contacts the person listed if more information is needed. The Department adds the information to the taxpayer's account and provides the taxpayer with a copy of the final decision.
What if the taxpayer cannot sign?
If illness, absence, or another good cause prevents the taxpayer from signing, someone with a close personal or business relationship may sign. That person must explain the reason for signing and their relationship to the taxpayer.
Does the extension waive penalty and interest?
Penalty and interest for failure to file and pay are waived through the extension period, provided you file the return and pay by the extended due date.