Have questions about our system? Please refer to the following frequently asked questions:

How do I reset my password?

If you have forgotten your password, navigate to the login screen and click the Forgot Password button. This will take you to a screen where your account email will be submitted. The system will generate an email. Click the link in this email and you will be able to reset your password.

Can I get credit for hours working at Non Rural locations?

The New Mexico Rural Health Care Tax Credit is only applicable to hours worked in qualified rural facilities.

Do I have to enter all facilities I have worked at?

If you worked at both rural and non rural, you will only need to record the rural in this system. On the application, you can specify how many hours you have worked at each rural site.

Are all rural healthcare providers eligible for a tax credit?

No. The following categories of rural healthcare providers are eligible for a maximum tax credit of $5,000 per year:

Physicians licensed by the New Mexico Medical Board;

Osteopathic physicians licensed by the New Mexico Board of Osteopathic Medical Examiners;

Dentists licensed by the New Mexico Board of Dental Health Care;

Clinical psychologists licensed by the New Mexico Board of Psychologist Examiners;

Podiatrists licensed by the New Mexico Board of Podiatry; and

Optometrists licensed by the New Mexico Board of Examiners in Optometry.

The following categories of practitioner are eligible for a maximum tax credit of $3,000 per year:

Dental hygienists licensed by the New Mexico Board of Dental Health Care;

Physician assistants licensed by the New Mexico Medical Board;

Nurse practitioners licensed/certified by the New Mexico Board of Nursing;

Nurse-midwives licensed/certified by the New Mexico Board of Nursing and the New Mexico Department of health;

Nurse anesthetists licensed/certified by the New Mexico Board of Nursing; and

Clinical nurse specialists licensed/certified by the New Mexico Board of Nursing.

Do you have to be licensed in New Mexico to be eligible for the Tax Credit?

Not in all cases. Federal healthcare practitioners licensed to practice in other states are not required to be licensed by the New Mexico boards, but must furnish a copy of their current equivalent license from their state of licensure.

How do I apply for the RHCPTC?

There are four steps in the Rural Health Care Practitioner Tax Credit (RHCPTC) application process:

The healthcare provider must submit an application for the Rural Health Care Practitioner Tax Credit to the NM Department of Health (NMDOH) documenting completion of a year-long health care practice at an approved rural practice site.

The NMDOH will review the application and issue a Certificate of Eligibility to qualifying health care providers.

The applicant will then complete a Tax Credit Claim form, available from the NM Taxation and Revenue Department.

The applicant will attach the completed claim form, and tax credit Certificate of Eligibility to the taxpayer’s New Mexico income tax return. The Certificate of Eligibility must be for the same taxable year as the income tax return.

When can applications be submitted to the DOH?

Applications for the tax credit program will be accepted by the NM Department of Health beginning January 1 of each year. The application provides information demonstrating the health care practitioner’s practice at an approved location for the taxable year beginning January 1 of the prior year.

Is the tax credit available for part-time work at an eligible location?

Under the authorizing statute, eligible health care providers who provide health care for at least 2080 hours during a taxable year at an approved location will be eligible for a tax credit for that year. Eligible health care providers who provide health care for at least 1040 hours, but less than 2080 hours will be eligible for one-half of the tax credit amount.

Can I submit a paper application for the Tax Credit as opposed to filing this electronic through the web-site?

Yes. An application may be submitted to the DOH for processing by completing the application, signing, scan and emailed to: {{applicationSettingsViewModel.contactEmailAddress}} or mailed to the following address:

New Mexico Rural Health Care Practitioner Tax Credit Program
New Mexico Department of Health
300 San Mateo Blvd NE – Suite 900
Albuquerque, NM 87108

I am not able to see my generated certificates.

Our system generates certificates as pdf files. This format requires the Adobe Reader. You can download the latest version by clicking the Adobe Reader icon below.

FAQ