Tax Information Authorization

New Mexico Taxation and Revenue Department
Tax Information Authorization
Tax Disclosure

ACD-31102 Rev. 03/27/2023

PLEASE TYPE OR PRINT IN BLACK INK

This form will expire three years from the date that this Tax Information Authorization Tax Disclosure form has been signed by the authorizing individual listed below. If your authorized representative changes, submit a new form to notify the Department.

Check one (Required): New Update Revoke Revoke All

Section I: Taxpayer Information

*Required Fields (If the required fields are not complete, this form is VOID and the taxpayer's information will not be shared.)

Name(s)*

A. Tax Identification Number(s)*
SSN: Spouse SSN: FEIN: NMBTIN:

B. Reporting Period(s)*
All tax periods, or Specify: Tax Year(s): Starting Period: Ending Period:

DBA Name(s) (If applicable)

Mailing Address* (If the address is new or changed, mark this box )

City* State* Zip Code*

C. Tax Program(s)*

Telephone Number

E-mail Address

Fax Number

Section II: Authorized Representative Information

Individual Representative's Name*

TAP Logon (If applicable)

Mailing Address*

Telephone Number* Fax Number

City* State* Zip Code*

E-Mail Address*

Section III: Information Authorization

Check all that apply

i. Designation type

ii. License/Enrollment Number

iii. State of Jurisdiction

Authorizing Signature(s)

By signing below, I acknowledge that the authorized individual representative(s) listed above, have the authority to receive Federal and State confidential information on behalf of the taxpayer listed above in tax matters related to this form per NMSA 1978, § 7-1-8 and 26 U.S.C. § 6103. By signing below, I (the taxpayer) am authorizing the New Mexico Taxation and Revenue Department Secretary or Secretary’s delegate, to use facsimile, e-mail, or both. I understand that the fax numbers and e-mail addresses above will be used when providing confidential information.

•For taxpayers authorizing the Department to disclose return information for a married filing joint personal income tax return, both taxpayers must sign this form.

•For a business or estate this form must be signed by a corporate officer, partner, or fiduciary who has been previously identified as such to the Department.

Instructions

Who is required to submit ACD-31102

The Tax Information Authorization Tax Disclosure form is for a taxpayer who wants to give authorization to access their tax information to an individual who is not their spouse. A taxpayer can choose to authorize an individual or firm to access their tax information for filing purposes or research purposes by submitting a completed ACD-31102, Tax Information Authorization Tax Disclosure. A separate ACD-31102 is needed for multiple individuals and/or firms.

This form should also be used to update or revoke previously granted authorization to your tax information.

Should you need assistance completing this form or if you have any questions, please contact the Department:

Phone: 1-866-285-2996

Once the completed forms and attachments have been reviewed and processed, the individual or firm will be granted access to your taxpayer information.

Line Instruction

Check the box to indicate if this is a New, Update, Revoke, or Revoke All request.

If you need to revoke access to a previously authorized individual or firm, fill out their information in Section II: Authorized Representative Information. If you wish to revoke all access by all authorized individuals or firms select/mark Revoke All.

Section I: Taxpayer Information

Provide all required information about the taxpayer. Required information is identified by asterisk (*).

Fill out the following information: Name(s)*, Doing Business As (DBA), Mailing address*, City*, State*, Zip Code*, Telephone Number, E-mail address, and Fax Number.

A. Tax Identification Number(s)* Provide all applicable tax identification numbers for the taxpayer.

B. Reporting Period(s)* If you want your authorized representative to have access to all taxpayer data, current and historical select/mark All Tax Periods. If you want to grant access to a specific time frame, provide that information in the space provided.

Tax Year(s)- provide the tax year or tax years for which you are granting authorization. Starting Period/Ending Period- provide both the starting period and the ending period if you are granting access for a specified time frame.

IMPORTANT: The Tax Information Authorization, commonly referred to as a TIA, is valid for three years from the taxpayer(s) signature date. Once that time frame has expired, a new TIA is required.

C. Tax Program(s) Check all tax programs that pertain to your tax situation. If the tax program is not selected, access will not be allowed, and you will be required to submit a new ACD-31102 for access to be granted. If selecting other, please specify in the space provided.

Section II: Authorized Representative Information

This form allows you to designate a tax authorization to a single individual or firm. If multiple individuals or firms need access to your taxpayer information, you must submit Form ACD-31102 for each individual or firm.

Section III: Information Authorization

A. through D. Please read the checkbox list carefully and mark all that apply to your tax situation. Your selection will determine what level of access your representative will be granted.

D. Designation of Qualified Representative. You must provide the following information if known: i. Designation type (Attorney, Certified Public Accountant (CPA), Enrolled Agent, Other-specify), ii. License Number, iii. State of Jurisdiction

Authorizing Signature This form must be signed by the taxpayer or taxpayers, if married filing joint. If this form is being submitted for business or estate, this form must be signed by a corporate officer, partner, or fiduciary.

Form Submission

You can mail or email your completed authorization form to the Department:

Mail: NM Taxation and Revenue Department

Attn: Compliance Registration Unit

PO Box 8485

Albuquerque, NM 87198

E-mail: Business.Reg@tax.nm.gov