NM RPD-41348 exemption certificate#
NM RPD-41348 exemption certificate #
- Paper: Letter (8.5in x 11in)
- The employee must complete a form every tax year to claim the exemption.
- The employee must submit one of the following for verification of eligibility:
- Employee's military spouse ID card and a marriage license
- Servicemember's current Leave and Earnings Statement and recent W-2
- Documents that a spouse may own that will show that the spouse was domiciled in another state
- Mail a copy of this exemption statement with the verification of eligibility to:
- The employer and the employee must keep a copy for their records
- The military spouse qualifies for exemption if:
- the servicemember has declared "legal residence for purposes of withholding state income taxes from military pay" in another state.
- the servicemember is in New Mexico in compliance with military orders.
- the servicemember's spouse must be in New Mexico solely to be with their spouse.
- The military spouse is no longer eligible for the exemption if the following occur:
- The servicemember leaves the service.
- Physical separation due to duty changes
- Spouse commits an action that clearly establishes New Mexico as his or her state of domicile.
To be used by nonresident military spouses to file exemption from state withholding tax.
New Mexico Taxation and Revenue Department
General Information: 505-827-0700