Form RPD-41359 is used to report New Mexico net income and the state tax withheld for each owner in a Pass-Thru Entity (S-corporations, limited liability companies, and other pass-through entities.) This is the owner's share of the net New Mexico income for the entity. Even though an owner may receive a K-1 or other form that indicates his/her share of the net income, the entity is also required to provide this form (or an equivalent form) to report to owners the allocable net income and the New Mexico tax withheld from the entity.
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