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RPD41072 REV. 02/2008 State of New Mexico Taxation and Revenue Department ANNUAL SUMMARY OF WITHHOLDING TAX FOR CRS1 FILERS Who Must File This Form: Employers, payers and gambling establishment operators
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Who needs who must file this?

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Individuals who meet the income threshold for filing taxes as set by the IRS
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Non-resident aliens with income from U.S. sources
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Certain dependent children who have unearned income
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The 'who must file this' refers to the individuals or entities who are required to submit this particular form.
Those individuals or entities who meet the specific criteria outlined in the instructions for the form are required to file.
To fill out the 'who must file this' form, you will need to provide all the requested information accurately and completely.
The purpose of the 'who must file this' form is to gather important information from those individuals or entities who meet certain requirements.
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