ACD-31012 (2019)

Rev. 07/20/2019
State of New Mexico Taxation and Revenue Department
INDIVIDUAL INCOME TAX DECLARATION FOR
PIT-8453 ELECTRONIC FILING AND TRANSMITTAL 2019
For the year January 1 - December 31, 2019

Your first name and middle initial Last name Social security number RESIDENCY
STATUS

Spouse's first name and middle initial Last name Social security number RESIDENCY
STATUS

Your mailing address, city, state, and ZIP code

FILING STATUS (Check one) (3) Married filing separately (Enter spouse's name and social security number.)
(1) Single (4) Head of household (Enter name of person who qualifies you as head of household
(2) Married filing jointly if that person is not counted as a qualified exemption on your federal return.) _____________________
(5) Qualifying widow(er)

PART I TAX RETURN INFORMATION (WHOLE DOLLARS ONLY)

1. Federal Adjusted Gross Income (PIT-1 return, line 9).................................
1.
2. Net New Mexico Income Tax (PIT-1 return, line 22).................................... 2.
3. Total Payments and Credits (PIT-1 return, line 32)..................................... 3.

4. Tax Due (PIT-1 return, line 33).................................................................... 4.

5.
5. Overpayment (PIT-1 return, line 39)............................................................

PART II DECLARATION OF TAXPAYER

I declare the amounts described in Part I above agree with the amounts shown on the corresponding lines of my New Mexico personal
income tax return, and that I have examined the contents of my electronic return and accompanying schedules and statements. To the
best of my knowledge and belief, my return is true, correct, and complete. I consent that my return, including accompanying schedules
and statements, be electronically transmitted to the New Mexico Taxation and Revenue Department.

PLEASE
SIGN
HERE
Your signature Date Spouse's signature (If joint return, BOTH MUST sign.)

PART III DECLARATION OF PREPARER/TRANSMITTER (if applicable)

PAID PREPARER'S, ELECTRONIC RETURN ORIGINATOR'S or OTHER THIRD-PARTY TRANSMITTER'S USE ONLY

I declare the above taxpayer's return is based on all pertinent information of which I have knowledge. I have verified that the taxpayer's
name shown on this declaration agrees with the name that appears on the proof of account. A copy of all forms and information to be
filed with or transmitted to the New Mexico Taxation and Revenue Department have been provided to the taxpayer.

Preparer's/Transmitter's signature Date

Check if self-employed  Preparer's PTIN NM CRS identification number (if applicable)

Firm's name (or yours, if self-employed)

Address (number, street, city, and state) ZIP code

When required to submit a copy of this form to the Department, mail the form and attachments to:
New Mexico Taxation and Revenue Department, P.O. Box 5418, Santa Fe, NM 87502-5418
ACD-31012 (2019) State of New Mexico Taxation and Revenue Department
Rev. 07/20/2019
INDIVIDUAL INCOME TAX DECLARATION FOR
PIT-8453 ELECTRONIC FILING AND TRANSMITTAL 2019
For the year January 1 - December 31, 2019

INSTRUCTIONS
Page 1 of 2

Who Must Submit this Form to the Department The electronic return transmitter must advise the taxpayer
Taxpayers who submit 2019 PIT returns through the Federal/ of the taxpayer's responsibility for keeping all documentation
State e-file program (a third-party software program), may now related to the tax filing for 10 years from the end of the cal-
be able to attach or include supporting documentation with endar year when the return was due or filed. The electronic
the electronic file. If all supporting documents are submitted return transmitter also must retain Form PIT-8453 and all
with the electronic file, form PIT-8453 is NOT required to be supporting documents for a period of three years from the
submitted to the Department. end of the calendar year when the return was due or filed.

Form PIT-8453 is only required to be submitted if an elec- How to Complete this Form
tronically filed return does not attach or include supporting Complete the taxpayer name(s), address, social security
documentation in order to support the return data, exemptions, number(s), residency status, and filing status information as
deductions, or credits. See the list of supporting documenta- reported on Form PIT-1. Mark the residency status box for
tion on page 2 of these instructions. the primary taxpayer and the spouse exactly as it is marked
on PIT-1 return, with R for resident, N for non-resident, P for
When submitting PIT-8453 and one or more supporting docu- part-year resident, and F for first-year resident.
ments, do not include copies of Form PIT-1 or Schedules
PIT-S, PIT-ADJ, PIT-RC, PIT-B, PIT-D, or PIT-CR. PART I Tax Return Information. Complete lines 1 through
5 with the information from the taxpayer's return data. The
Individuals electronically filing their own return through New
numbers on these lines must match the entries on the cor-
Mexico Taxpayer Access Point (TAP) are instructed by the pro-
responding lines of the electronic return.
gram when required to complete and submit Form PIT-8453.

Who Must Complete this Form PART II Declaration of Taxpayer. The taxpayer and
Form PIT-8453 must be completed when a tax preparer, elec- spouse, if married filing jointly, must sign PART II authoriz-
tronic return originator (ERO), or other third-party transmitter ing the electronic transmission of their return and declaring
electronically transmits a 2019 New Mexico Personal Income that the taxpayer information provided on Form PIT-8453 is
Tax (PIT-1) return to the Department. true, correct, and complete. A blank Form PIT-8453 must be
treated the same as a blank tax return in that a tax preparer,
Special Instructions for a Paid Tax Preparer, Electronic electronic return originator, or other third-party transmitter
Return Originator, or Other Third-Party Transmitter must not allow any taxpayer to sign a blank Form PIT-8453
When a 2019 New Mexico personal income tax return is elec- or tax return. The taxpayer may review the completed tax
tronically transmitted through a paid tax preparer, electronic return on a display terminal.
return originator, or other third-party transmitter, the tax pre-
parer or transmitter must complete Form PIT-8453 and obtain PART III Declaration of Preparer/Transmitter. The tax
a signature(s) from the taxpayer(s), even if the form is not preparer, electronic return originator, or other third-party
required to be submitted to the Department. Form PIT-8453 transmitter must complete PART III. Individuals who elec-
authorizes a tax preparer or other third party to electronically tronically transmitted their own returns leave Part III blank.
transmit (file) the tax return on behalf of the taxpayer and If a person other than the transmitter prepares the return,
authenticates the electronic portion of the return. the paid preparer's signature is also required. Instead of
obtaining the paid preparer's signature on the PIT-8453,
After Form PIT-8453 has been completed and signed, paid tax the ERO may attach to Form PIT-8453 a copy of the return
preparers and other third-party transmitters must provide the bearing the paid preparer's signature.
taxpayer a copy of the prepared return and Form PIT-8453.
 ACD-31012 (2019) State of New Mexico Taxation and Revenue Department
Rev. 07/20/2019
INDIVIDUAL INCOME TAX DECLARATION FOR
PIT-8453 ELECTRONIC FILING AND TRANSMITTAL 2019
For the year January 1 - December 31, 2019

INSTRUCTIONS
Page 2 of 2

Supporting Paper Documentation Required to be Submit- method, instead of the standard method, to compute your liability.
ted to the Department • Form RPD-41285, Annual Statement of Withholding of Oil
You must submit Form PIT-8453 if any of the following sup- and Gas Proceeds, if tax was withheld from proceeds from oil
porting documentation is required by instruction: or gas wells located in New Mexico.
• An Internal Revenue Service approval for an individual tax- • Form RPD-41359, Annual Statement of Pass-Through Entity
payer identification number (ITIN), if you or your spouse are Withholding, if tax was withheld from the net income of a pass-
using an ITIN instead of an SSN for the first time. through entity.
• A federal non-resident return, if you are filing a return married • Form RPD-41369, NM net operating loss carryforward Sched-
filing jointly and your spouse is not required to obtain an SSN or ule for Personal Income Tax, if you are claiming a New Mexico
an ITIN per federal regulation. net operating loss.
• A statement of Division of Community and Separate Income • Required documentation to support your claim for any of the
and Payments, if you are (1) married filing separate returns, and following refundable or non-refundable credits on Schedules
your income and payments are not divided evenly, or (2) mar- PIT-RC or PIT-CR:
ried filing a joint return and you or your spouse, but not both, is
a resident of a community property state, and your income and Form PIT-4 Preservation of Cultural Properties Credit
payments are not divided evenly. Form PIT-5 Qualified Business Facility Rehabilitation Credit
Form RPD-41243 Rural Job Tax Credit
• Form RPD-41083, Affidavit to Obtain Refund of New Mexico Form RPD-41385 Technology Jobs and Research and Development
Tax Due a Deceased Taxpayer, if a refund must be made payable Tax Credit
to the order of a person other than a deceased primary taxpayer Form RPD-41246 Electronic Card-Reading Equipment Tax Credit
or spouse. Forms RPD-41280 and RPD-41281 Job Mentorship Tax Credit
• A copy of a death certificate, if the primary taxpayer or spouse Form RPD-41282 Land Conservation Incentives Credit
Form RPD-41301 Affordable Housing Tax Credit
named on the return died before filing the return.
Form RPD-41317 Solar Market Development Tax Credit
• A property tax statement for Los Alamos or Santa Fe County Form RPD-41329 Sustainable Building Tax Credit
Property, if you are claiming the additional low income property Form RPD-41383 New Sustainable Building Tax Credit
tax rebate for Los Alamos or Santa Fe counties on Schedule Form RPD-41320 Angel Investment Credit
PIT-RC, and the PIT-1 return shows an address not located in Form RPD-41326 Rural Health Care Practitioners Tax Credit
Los Alamos or Santa Fe County. Form RPD-41334 Advanced Energy Tax Credit
Form RPD-41346 Geothermal Ground-Coupled Heat Pump Tax Credit
• The Worksheet for Computation of Allowable Credit for Taxes Form RPD-41361 Agricultural Biomass Tax Credit
Paid to Other States by New Mexico Residents and a copy Form RPD-41228 Film Production Tax Credit,
of the other state's tax return, if claiming the credit for taxes Form RPD-41228 New Film Production Tax Credit
paid to another state. Form RPD-41228 New Mexico Film Partners New Film Production
Tax Credit
• Form PIT-CG, New Mexico Caregiver's Statement and the
Form RPD-41381 Film and Television Tax Credit
Child Day Care Credit Worksheet, when claiming the child day Form RPD-41372 Veterans Employment Tax Credit
care credit on Schedule PIT-RC. Form RPD-41390 Foster Youth Employment Tax Credit
• Form PIT-110, Adjustments to New Mexico Income, if you are • Any other paper schedules or attachments required by instruc-
a non-resident whose job is located in this state, but whose job tion.
assignments require you to be temporarily assigned outside of
New Mexico. Amended Returns
• Certification from the Human Services Department or a You may also use this form to submit backup documentation
licensed child placement agency, in the first year a Special for amended returns. For an amended return, you are required
Needs Adopted Child Tax Credit is claimed. to submit corrected annual information returns and statements
• Schedule CC, Alternative Tax Schedule, if you are a non- of withholding, and if required, applicable federal forms and
resident who qualifies to pay using an alternative tax method.
schedules, and letters of explanation.
• Form RPD-41272, Calculation of Estimated Personal Income
Tax Underpayment Penalty, if you owe penalty for underpayment
of estimated personal income tax and elect to use an alternative

When required, mail Form PIT-8453 and attachments to:

New Mexico Taxation and Revenue Department
P.O. Box 5418
Santa Fe, NM 87502-5418