"E-File Exception Request Form" - New Mexico

E-File Exception Request Form is a legal document that was released by the New Mexico Department of Workforce Solutions - a government authority operating within New Mexico.

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STATE OF NEW MEXICO DEPARTMENT OF WORKFORCE SOLUTIONS
E-FILE EXCEPTION REQUEST FORM
Name of individual, firm or organization
Mailing address
City
State
ZIP code
Employer ID #
Who May Use This Form:
Employers may request an exception from the requirement to e-file their quarterly wage and
contribution reports by filing this E-File Exception Request Form. Exceptions will be granted if a hardship exists and there is
no reasonable access to the Internet in the employer's community. The employer must also show a good faith effort to
comply with the electronic filing requirements before an exception is granted.
NOTE: To qualify for exception, this form must be received by the Department at least 30 days before the employer's
electronic return is originally due.
You must submit this form yearly for each quarter for which you wish to request an exception of the e-file requirement. The
Department will notify you of the results of the approval.
1. The exception requested is for the year ______.
2. Provide a clear statement of the hardship that exists, the reason you feel there is no reasonable Internet access in
your community, and the good faith efforts taken to comply. If additional space is needed, attach a separate page.
I declare that the information stated above is true and correct in every material matter
Printed Name
Date
Authorized Signature
Title
1
DEPARTMENT USE ONLY
The Department has reviewed this request for exception from the requirement to e-file quarterly wage and
contribution reports.
The request has been:
Ο
Ο
Approved
Denied
For the year _______.
Signature of Secretary or Delegate
Explanation for denial, if applicable:
Date of determination: __________________________
Initials of first reviewer ______ Exception number: _________
STATE OF NEW MEXICO DEPARTMENT OF WORKFORCE SOLUTIONS
E-FILE EXCEPTION REQUEST FORM
Name of individual, firm or organization
Mailing address
City
State
ZIP code
Employer ID #
Who May Use This Form:
Employers may request an exception from the requirement to e-file their quarterly wage and
contribution reports by filing this E-File Exception Request Form. Exceptions will be granted if a hardship exists and there is
no reasonable access to the Internet in the employer's community. The employer must also show a good faith effort to
comply with the electronic filing requirements before an exception is granted.
NOTE: To qualify for exception, this form must be received by the Department at least 30 days before the employer's
electronic return is originally due.
You must submit this form yearly for each quarter for which you wish to request an exception of the e-file requirement. The
Department will notify you of the results of the approval.
1. The exception requested is for the year ______.
2. Provide a clear statement of the hardship that exists, the reason you feel there is no reasonable Internet access in
your community, and the good faith efforts taken to comply. If additional space is needed, attach a separate page.
I declare that the information stated above is true and correct in every material matter
Printed Name
Date
Authorized Signature
Title
1
DEPARTMENT USE ONLY
The Department has reviewed this request for exception from the requirement to e-file quarterly wage and
contribution reports.
The request has been:
Ο
Ο
Approved
Denied
For the year _______.
Signature of Secretary or Delegate
Explanation for denial, if applicable:
Date of determination: __________________________
Initials of first reviewer ______ Exception number: _________
STATE OF NEW MEXICO DEPARTMENT OF WORKFORCE SOLUTIONS
E-FILE EXCEPTION REQUEST FORM
INSTRUCTIONS
shall be paid by the employer. In no case shall any penalty as
If an employer is granted an exception the employer may file
herein provided be assessed for any quarter prior to the six
a "paper" quarterly contribution report by the due date of the
completed calendar quarters immediately preceding the quarter
quarterly contribution report (or extension due date if an
in which the employer shall be determined subject to the
extension has been obtained) without civil penalty. If
Unemployment Compensation Law; and in no case shall a
contribution is due, penalty will continue to accrue past the
penalty for late reporting or late payment of contribution be
original due date of the quarterly contribution report, even if
imposed if, in the opinion of the secretary, an employer's late
an exception is granted.
reporting, late payment of contribution, or both, was occasioned
by circumstances beyond the control of the employer, who in
WHEN TO FILE: You must submit an exception request form
good faith exercised reasonable diligence in an effort to comply
yearly for each quarter for which you wish to request an excep-
with the reporting and contribution payment provisions of the
tion of the e-file requirement, An E-file exception request
Unemployment
Compensation
Law.
The
Department
form must be received by the Department at least 30 days
assesses penalty for failure to file, failure to remit payment,
before the employer's electronic quarterly contribution
or failure to use the proper format.
report is originally due.
If you submit a quarterly contribution report using an
WHERE TO FILE: Complete this form and send it to the
incorrect filing format, the Department will reject your
Department of Workforce Solutions, P.O. Box 1928,
quarterly contribution report, thus subjecting the filer to the
Albuquerque, NM 87103. The Department will return the form
penalty imposed for failure to file. You must resubmit the
to you notifying you if your request has been approved or
return using the proper format and in a timely manner to avoid
denied.
the penalty.
ESTIMATED WAGE AND CONTRIBUTION REPORTS: If
REASONS
FOR
EXCEPTIONS:
The
Department
of
an employer fails or refuses to make reports in a manner as
Workforce Solutions will grant an exception if a hardship
prescribed in Subsection C of 11.3.401.404 NMAC showing
exists and there is no reasonable access to the Internet in the
what the employer claims for the amount of contributions
employer's community. Not maintaining Internet access is not
which it believes to be due, the department's representative
a valid reason for the exception. Computer system failure or a
shall estimate the amount according to the process
break in Internet coverage is also not an acceptable reason
described in Subsection E of 11.3.401.404 NMAC. After
for failure to comply with the e-file requirement. The employer
the estimated contribution is calculated, the department
must also show a good faith effort to comply with the
shall mail a notice to the employer advising the employer
electronic filing requirements before an exception is granted.
that the department is estimating the amount of contribution
The employer must provide a clear statement of the
due, providing the estimated amount and advising that ten
reasons for granting the exception.
(10) days after the notice is given, a lien may be recorded.
SIGNATURE: The e-file exception request form must be
REQUESTING A WAIVER: A waiver of the e-file
signed by the employer or a duly authorized agent. If the
requirement may be requested for a single quarterly
employer is unable to sign the request because of illness,
contribution report for the following reasons:
absence, or other good cause, any person standing in close
• if an individual employer is temporarily disabled because
personal or business relationship to the employer may sign
of injury or prolonged illness and the individual can show that
the application. However, the signer must state the reasons
he/she is unable to procure the services of a person to complete
for his/her signature and his/her relationship to the
the employer's quarterly contribution report and file it
employer.
electronically;
• if the conduct of the employer's business has been sub-
PENALTY FOR FAILURE TO COMPLY: Employers who
stantially impaired due to the disability of a principal officer of
fail to submit a quarterly contribution report in the required form
the employer, physical damage to the employer's business or
and in a timely manner will be assessed a penalty. If the
other similar impairments to the conduct of the employer's
required report for any calendar quarter is not filed within
business causing the employer an inability to electronically
ten (10) days after due date, a penalty of fifty dollars
file; or
($50.00) is to be paid by the employer until the return is filed
• if the employer's accountant or other agent or employee
in an acceptable form. If the contributions due on such report
who routinely electronically files for the employer has suddenly
are not paid in full within ten (10) days after due date, an
died or has become disabled and unable to perform services for
additional penalty of five percent but not less than twenty-five
the employer and the employer can show that the employer is
dollars ($25.00) is to be paid by the employer on any such
unable either to electronically file the quarterly contribution
contributions remaining unpaid. If any payment required to be
report or to procure the services of a person to electronically
made by the Unemployment Compensation Law (NMSA 1978,
file the quarterly contribution report before the due date.
51-1-1) is attempted to be made by check which is not paid
upon presentment, a penalty of twenty-five dollars ($25.00)
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