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2008 WKC Form Specification and Approval Procedures
Revised April 28, 2009

Specifications and Approval Procedures for the
Reproduction of the New Mexico
Workers’ Compensation Fee Return (WKC)

Before you begin, please read the General Specifications and Approval Procedures for the
Reproduction of New Mexico State Tax Forms . The document can be found on our web site at
www.tax.state.nm.us, click on Publications and scroll to Software Developers.

Form vendors and software developers who propose to reproduce, develop, distribute and/or use
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New Mexico tax forms must receive approval to generate any substitute New Mexico State Tax
form. A substitute form must meet the requirements of the New Mexico Taxation and Revenue
Department (TRD) and must be approved prior to release or distribution. TRD reserves the right
to reject substitute forms with poor legibility or forms that do not meet the Department’s
requirements.

Once approved, additional approvals are not needed until a new version of the form or
specifications is released. Software developers and form vendors are responsible for ensuring
they are using the most current version of the form, instructions and specifications. However, if
you include the scan line on your form, you must provide the Department with a current e-mail
address for notification of revisions.

Software companies and form vendors who create the Workers’ Compensation Fee Return may
choose to create an electronically completed substitute return without a scan line (non-scannable)
or an electronically completed substitute return with a scan line (scannable). To develop this
return with a scan line, your software must be able to provide the preparer’s printer with the
OCR–A font for the scan line, or otherwise ensure that only OCR-A font is used in the scan line.
The scannable and non-scannable forms require different approval and testing procedures. Be
sure to follow the approval/testing procedures for the type of form you are developing.

This, the WKC Form Specifications and Approval Procedures, document describes the layout,
form design features, and the approval and testing procedures. The Form Design Image is
provided under a separate cover to show how the WKC form should look when printed by your
software or product. You will need both the WKC Form Specifications and Approval Procedures
and the Form Design Image to develop the Workers’ Compensation Fee return.

The Form Design Image identifies the placement of the Vendor Code, the Product Code, the
Scan Line, the Form Text and the Variable Data. Red boxes and red text may be displayed on the
images to indicate where to place certain design features. Do not print the red boxes or red text
on your form.

Exact placement of the variable data and form text is necessary. The variable data and form
text must be within the area specified on the Form Design Image. In addition to the placement of
the variable data, the Form Design Image also defines the type of characters allowed within a

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A substitute form is any form produced and made available by any entity other than TRD.

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2008 WKC Form Specification and Approval Procedures
Revised April 28, 2009

field; any special characters required or excluded within a field; how a field should appear on
paper, and the maximum field length.

You will be provided a Form Design Image with and without a grid. The grid is used to help
guide placement of the information on the page. The non-grid form is available to show you
what the final form should look like.

Reminder: Do not print the grid, red boxes or red text on software vendor forms.

DESIGN FEATURES

VENDOR CODE
The Vendor Code is a four-digit code identifying the Software Developer whose application
produced the form. The National Association of Computerized Tax Processors (NACTP) assigns
vendor codes. If you do not have a NACTP Vendor Code, contact Gale Kessler at (505) 827-
1746 for more information. Your code must be placed within the area specified on the design
image. Should a second company be responsible for creating the variable data, their four-digit
vendor code should be placed immediately to the right of the first vendor code.

SOFTWARE PRODUCT CODE
A software product code may be required. The software product code is a vendor defined product
number, which reflects the software product. This will consist of 2 numeric digits between “00”
and “99”. The software company must notify the Department of the software number they are
using and the name of the product using the number.

SCAN LINE
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Including a scan line in your product will allow the variable data to enter our processing system
with little or no human interaction and provide for greater accuracy and faster processing. The
scan line requires exact placement and exact font. OCR-A Font is required on the SCAN LINE.
To develop this return with a scan line, your software must be able to provide the preparer’s
printer with the correct font or otherwise ensure that only OCR-A font is used. The 60-character
field is numeric ONLY. The exact positioning of the scan line is required to ensure that the
return and payment are applied properly. The following is required of the scan line:

The leftmost number must be exactly 1/2-inch from the left edge of the page;
The leftmost number must be 3 1/4–inch from the bottom edge of the page;
Begin the scan line in Row 47, Column 6;
The scan line must be 60 characters;
The scan line requires a ¼-inch quiet zone around the entire scan line;
The scan line is left justified, and
The scan line may not contain spaces or blank fields.
All fields must be filled with zeros if no entry is required.
Do not leave spaces within the scan line.

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The scan line specifications for the WKC and income tax payment vouchers are not the same.

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2008 WKC Form Specification and Approval Procedures
Revised April 28, 2009

Table 1

Field Length Description Display Value
# 1 2 Payment Type 01 01
# 2 6 Program Code 400000 400000
# 3 9 FEIN 999999999 variable
# 4 11 CRS ID # 99999999999 variable
# 5 15 TRD Use Only 000000000000000 all zeros
# 6 8 Report Period 99999999 variable
# 7 9 TRD Use Only 000000000 all zeros

• Field #1 identifies the scanned information as a payment.
• Field #2 program code 400000 is unique to WCF.
• Field #3 the FEIN will display only numeric. No spaces, alphas or special
characters are allowed.
• Field #4 the CRS ID# will display only numeric. No spaces, alphas or special
characters are allowed.
• Field #6 the Report Period will display only numeric formatted MMDDCCYY
and is the last day of the report period.

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Example: A taxpayer wants to make the 3 Quarter payment. They enter an FEIN of
“12-3456789” and “Applied For” for a CRS ID. They enter September 29, 2008, the last
business day of the quarter.

#1 #3 #5 #7

014000001234567890000000000000000000000000009302008000000000

#2 #4 #6

• Field #1 populates with “01”, because it is a payment.
• Field #2 populates with “400000” because it is Workers’ Compensation Fee
payment.
• Field #3 populates with “123456789”, notice no hyphens, the FEIN is required.
• Field #4 populates with “00000000000”, as required.
• Field #5 populates with “000000000000000”, as required.
• Field #6 populates with “09302008”, the last day of the report period in
MMDDCCYY format.
• Field #7 populates with “000000000”, as required.

Note: The report period in the scan line must be represented by the last day of the report
period irregardless of what the preparer or taxpayer entered on the form. In this example
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the preparer entered September 29, 2008, because the 29 was the last business day of the
report period, Field #6 must populate with “09302008”. TRD cannot automatically apply

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2008 WKC Form Specification and Approval Procedures
Revised April 28, 2009

the payment to the correct report period unless Field #6 is the last day of the report
period.

Whether the input is restricted or converted, the output “scan line” must adhere to these specifications.

FORM TEXT
The text on your form must be printed verbatim and placement must be exactly positioned within
the area specified on the Form Design Image. The font type and font size must be similar to the
font used on the Form Design Image. Abbreviations may be used, provided they follow the Tax
Form Design Standards and Guidelines set by the NACTP. The guidelines and standards
document can be found on the NACTP web page at www.nactp.org.

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VARIABLE DATA
The field descriptions include the following descriptors to describe what type of characters may
be included (or excluded) and the layout of the data required within a field. Do not apply these
rules to the Scan Line.

Variable “9” - Represents a numeric character (0 through 9) within a field.
Monetary fields - When the character “9” is found within a monetary field, you must
right adjust the numbers; do not pre-fill with zeros; do not include special characters,
other than a decimal separating the dollars from the cents and a comma before every third
left-most digit within the monetary amount. For example, the field definition for a
monetary field typically appears as “999,999,999.99”. If no entry is required, leave the
field blank.
Date fields – Each field will indicate the format of the date to be placed in the field.
The format will contain the following indicators M = Month, D = Day, C = Century, Y =
Year. If no entry is required, leave the field blank.
Variable “X” – Represents an alpha/numeric field. Characters may be A through Z
(uppercase only), 0 through 9 and the special characters ampersand (&), space ( ), comma
(,), hyphen (-), period (.). No other character is allowed within the field. Generally, the
field is left justified.
Maximum field length - The maximum number of characters within a field is
identified on the Form Design Image. You may not exceed the number of characters
shown on the image for any specific field. The total characters include any required
characters, such as commas and a decimal point within a monetary sum.

Approval/Testing Procedures for WKC

Whether developing the scan line on your form or not, allow ten days upon receipt by the
Department for a response to the first submission of a form.

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“Variable Data” is taxpayer specific information.

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2008 WKC Form Specification and Approval Procedures
Revised April 28, 2009

SCANNABLE FORMS

Once approved, this continuous use scannable form requires Department approval only upon
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revision. Scannable substitute forms cannot be submitted after January 25 or before May 28 .
The Department cannot test the scannable features of the forms during this time.

To obtain approval of scannable forms, submit a cover letter that includes contact information,
an e-mail address, your vendor code, and a list of the submitted forms. Each test packet should
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include, one form with “full-field” filled variable data, and two sets of forms completed with
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sample variable data printed on the form.

Scan Line Testing
Complete testing will include the readability of the scan lines. Refer to Table 1 for the data
required within the scan line for testing:

Scannable test package must be mailed to:

New Mexico Taxation and Revenue Department
Attention: Gale Kessler
Manuel Lujan Sr. Building
1200 S. St. Francis Drive
Santa Fe, NM 87505

For more information contact Gale Kessler by phone (505) 827-1746, fax (505) 827-2505 or E-
mail address Gale.Kessler@state.nm.us or Rose Romero by phone (505) 827-2481, fax (505)
827-2505, or E-mail address Rose.Romero@state.nm.us.

NON-SCANNABLE FORMS

To obtain approval of non-scannable substitute forms, submit a cover letter that includes contact
information, an e-mail address, your vendor code, and a list of the submitted forms. Each test
packet should include one blank form with no variable data, and one form with “full-field” filled
variable data.

Non-scannable test packet can be mailed or e-mailed as a PDF to:

New Mexico Taxation and Revenue Department
Attention: James Kirchmeier
Joseph Montoya Building
1100 S. St. Francis Drive, Room 3109A
Santa Fe, NM 87505
(505) 827-0400

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“Full-field” filled is a form with a character filling all possible locations and positions for variable data, i.e.; “9” for
numeric and “X” for alpha/numeric values.
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TRD publishes test scenarios for personal income tax only.

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2008 WKC Form Specification and Approval Procedures 
Revised April 28, 2009 

   Fax (505) 827-0178 
   E-mail address: James.Kirchmeier@state.nm.us
 
Forms will be approved only when: 
 • The form is legible and scannable; 
 • the appearance of the form conforms exactly to the specifications; 
 • all form text and variable fields are within the areas specified on the design image;  
 • the vendor code is included when required on the form; and 
 • when designing a form that includes the scan line, the scan line conforms to the 
   specifications. 
 
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