RPD 41071 Real File State of New Mexico 2014

Authorized Signature Title Date Rev. 10/11/2012 Schedule A To complete Section II of the claim Form RPD-41227 Renewable Energy Production Tax Credit Claim Form attach a completed Schedule A to compute unused credits for carry forward from prior tax year claims. Line 8 of Form RPD-41227. You must apply credit approved to be claimed in the tax year first. If the credit amount approved to be claimed in a tax year is less than the personal or corporate income tax liability for that year you may apply unused credit available for carry forward next. HOW TO CLAIM THE CREDIT credit by submitting to TRD a completed Form RPD-41227 New Mexico Renewable Energy Production Tax Credit Claim Form the certificate of eligibility issued by EMNRD the Allocation Notice approved by EMNRD if applicable and documentation of the amount of electricity produced by the facility in the tax year. RPD-41227 Rev.10/23/2014 State of New Mexico - Taxation and Revenue Department RENEWABLE ENERGY PRODUCTION TAX CREDIT CLAIM FORM Name of the claimant Claimant CRS identification number Federal employer identification number FEIN Name of qualified energy generator if different from claimant Address City / state / ZIP code Name of contact person Phone number and e-mail address I. When applying unused credits available for carry forward apply the oldest credit first. Report the credit taken on the New Mexico personal income tax return corporate income tax return or fiduciary income tax return. Submit Form RPD-41227 New Mexico Renewable with your income tax return. Once a taxpayer has been granted a renewable energy production tax credit for a given facility that taxpayer shall be allowed to retain the facility s original date of application for tax credits for that facility until either the facility goes out of IMPORTANT DEFINITIONS Biomass means organic material that is available on a renewable or recurring basis including a forest related materials including mill residues logging residues forest thinnings slash brush low commercial value materials or undesirable species salt cedar and other phreatophyte or woody vegetation removed from river basins or watersheds and woody material harvested for the purpose of forest fire fuel reduction or forest health and watershed improvement b agricultural related materials including orchard trees vine- yard grain or crop residues including straw and stover aquatic plants and agricultural processed co-products and waste products including fats oils greases whey and lactose c animal waste including manure and slaughterhouse and other processing waste d solid woody waste materials including landscape or rightof-way tree trimmings rangeland maintenance residues waste pallets crates and manufacturing construction and demolition wood wastes excluding pressure treated chemically treated or painted wood wastes and wood contaminated with plastic e crops and trees planted for the purpose of being used to produce energy f landfill gas wastewater treatment gas and biosolids including organic waste byproducts generated during the wastewater treatment process and g segregated municipal solid waste excluding tires and medical and hazardous waste. one megawatt generating capacity located in New Mexico that produces electricity using a qualified energy resource and that sells that electricity to an unrelated person. electrical energy by means of a fluidized bed technology or similar low emissions technology or a zero emissions generation technology that has substantial long-term production potential and that uses only solar light solar heat wind or biomass. POINTS OF CONTACT New Mexico Energy Minerals and Natural Resources Department Energy Conservation and Management Division P. Claimed for the current tax year must be applied first. If the credit amount approved to be claimed in a tax year is less than the personal or corporate income tax liability for that year you may apply unused credit available for carry forward. When applying unused credits available for carry forward apply the oldest credit first. Report the credit taken on the New Mexico personal income tax return corporate income tax return or fiduciary income tax return. Submit Form RPD-41227 New Mexico Renewable with your income tax return. Once a taxpayer has been granted a renewable energy production tax credit for a given facility that taxpayer shall be allowed to retain the facility s original date of application for tax credits for that facility until either the facility goes out of IMPORTANT DEFINITIONS Biomass means organic material that is available on a renewable or recurring basis including a forest related materials including mill residues logging residues forest thinnings slash brush low commercial value materials or undesirable species salt cedar and other phreatophyte or woody vegetation removed from river basins or watersheds and woody material harvested for the purpose of forest fire fuel reduction or forest health and watershed improvement b agricultural related materials including orchard trees vine- yard grain or crop residues including straw and stover aquatic plants and agricultural processed co-products and waste products including fats oils greases whey and lactose c animal waste including manure and slaughterhouse and other processing waste d solid woody waste materials including landscape or rightof-way tree trimmings rangeland maintenance residues waste pallets crates and manufacturing construction and demolition wood wastes excluding pressure treated chemically treated or painted wood wastes and wood contaminated with plastic e crops and trees planted for the purpose of being used to produce energy f landfill gas wastewater treatment gas and biosolids including organic waste byproducts generated during the wastewater treatment process and g segregated municipal solid waste excluding tires and medical and hazardous waste.