Form RPD-41083 is the New Mexico affidavit that lets you claim an income tax refund owed to someone who has died. You attach it to the decedent’s final PIT-1 return, complete the section that matches your role, and mail the package to the Taxation and Revenue Department in Santa Fe. The form itself is a single page, but the Department will reject it if the supporting documents or signatures are missing, so the setup matters more than the form.1New Mexico Taxation and Revenue Department. Affidavit to Obtain Refund of New Mexico Tax Due a Deceased Taxpayer
Who Files RPD-41083
Your role decides which section of the form you complete, and in two situations you don’t need the form at all.
A court-appointed personal representative files RPD-41083 with Sections 1 and 2 completed. No notary is needed, but you must attach a certified copy of the court appointment or certification. A copy of the will is not enough; only a court-issued document proves you are the representative.
A successor files with Sections 1 and 3 completed, and the signature must be notarized. A successor is someone, other than a creditor, who is entitled to the decedent’s property under the will or New Mexico’s Uniform Probate Code when no personal representative has been appointed. Two extra conditions apply: the entire probate estate, wherever located and minus liens, cannot exceed $50,000, and at least 30 days must have passed since the date of death.
Two people skip the form entirely. A surviving spouse filing an original or amended joint return with the decedent does not need it, because the joint return establishes the claim. A trustee named in a trust document to manage the decedent’s affairs also does not use this form.
What to Gather First
The Department will not process an incomplete filing. Put everything together before you sit down with the form.
- An authentic copy of the death certificate. The only alternative accepted is a telegram or letter from the Department of Defense notifying next of kin of death during active service.
- A certified copy of your court appointment or certification, if you are filing as a personal representative.
- The decedent’s full legal name, date of death, and SSN or ITIN.
- Your own full legal name, SSN or ITIN, phone number, email, and mailing address. The address you enter is where the refund check will be sent.
- The decedent’s completed final PIT-1 return with all schedules and attachments. RPD-41083 is not a standalone filing.
Filling Out the Three Sections
Everyone completes Section 1, then completes either Section 2 or Section 3. Never both.
Section 1
Enter the decedent’s name, date of death, and SSN or ITIN, then your own identifying information and mailing address. Confirm the mailing address before you move on.
Section 2 for Personal Representatives
You declare under penalty of perjury that you are the duly appointed representative of the estate. Sign the section and attach your court certification. No notary is required.1New Mexico Taxation and Revenue Department. Affidavit to Obtain Refund of New Mexico Tax Due a Deceased Taxpayer
Section 3 for Successors
You affirm that the entire probate estate, minus liens and encumbrances, does not exceed $50,000, and that at least 30 days have passed since the decedent died. Your signature must be notarized. Line up a notary (banks, UPS stores, and many law offices offer the service) before you sign, so the affidavit is witnessed properly.
Where to Send It
Attach RPD-41083, the proof of death, and (for personal representatives) the court certification to the decedent’s PIT-1 return. On page 1 of the PIT-1, fill in both the deceased taxpayer’s information and the claimant’s information. Mail the full package to:
New Mexico Taxation and Revenue Department
P.O. Box 25122
Santa Fe, NM 87504-5122
Because the affidavit requires an original signature, and a notarized one for successors, this is a paper filing. The form’s instructions direct you to mail the return rather than file electronically.
You can download RPD-41083 from the Taxation and Revenue Department’s website at tax.newmexico.gov under forms and publications. The form is one page with a one-page instruction sheet.2New Mexico Taxation & Revenue Department. Personal Income Tax Information Overview
When the Refund Arrives
Paper returns claiming a refund are processed in 8 to 12 weeks. The Department asks that you wait at least 12 weeks before calling to check on a paper-filed return.3New Mexico Taxation and Revenue Department. Where Is My Refund?
In the meantime, you can check status through the “Where’s My Refund?” tool on the Taxpayer Access Point at tax.newmexico.gov. You don’t need to create a login; the taxpayer’s SSN and the expected refund amount are enough.4Taxation and Revenue New Mexico. Online Services
Mistakes That Delay the Refund
A handful of errors come up repeatedly, and each one can add weeks.
- Submitting a copy of the will instead of court certification. The Department does not accept the will as proof of appointment.
- Skipping notarization on a successor affidavit. The Department will reject Section 3 without it.
- Forgetting to attach the death certificate (or the DOD notification letter).
- Filing as a successor when the probate estate exceeds $50,000. In that case you need court appointment and must file under Section 2.
- Filing as a successor before 30 days have passed since the date of death. The affidavit is not valid earlier.
The Department verifies each of these before releasing the refund, so correcting them up front is faster than fixing them after a rejection.1New Mexico Taxation and Revenue Department. Affidavit to Obtain Refund of New Mexico Tax Due a Deceased Taxpayer