Rural Health Care Practitioner Tax Credit Program

The Rural Health Care Practitioner Tax Credit allows certain healthcare providers who provide health care services in rural areas to be eligible for an income tax credit of $3,000 or $5,000.

• Licensed doctors
• Osteopathic physicians
• Dentists
• Clinical psychologists
• Podiatrists
• Optometrists

• Licensed dental hygienists
• Physician assistants
• Certified nurse midwives
• Certified registered nurse anesthetists
• Certified nurse practitioners
• Clinical nurse specialists

Application

Applications are accepted at the beginning of January of each year for the previous tax year. Applications must be submitted through the Online Portal at Rural Health Care Practitioner Tax Credit. Paper applications are no longer accepted.

Rural Location

• RHI is supported by the Health Resources and Services Administration (HRSA) of the U.S. Department of Health and Human Services (HHS) under the Rural Assistance Center for Federal Office of Rural Health Policy (FORHP). The “Am I Rural?” Tool uses federal definitions of rural, including eligibility criteria for federal programs, to determine whether a specific location is considered rural.

Process

Tools

• The NM Taxation and Revenue Department’s Forms & Publications for RPD-41326 Rural Health Care Practitioner Tax Credit Claim Form