 | Website | http://www.tax.newmexico.gov/ |
| Where’s My Refund | https://tap.state.nm.us/tap/_/ | |
| Info for Tax Pros | http://www.tax.newmexico.gov/Tax-Professionals/default.aspx | |
| ERO Assistance | (505) 827-0700 | |
| Taxpayer Assistance | (505) 827-0700 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – A preparer who prepares over 25 personal income tax returns for a taxable year must file them electronically, unless the taxpayer requests otherwise on Form RPD-41338, Taxpayer Waiver for Preparer’s Electronic Filing Requirement. The requirement applies only to returns filed for the tax year immediately preceding the calendar year when filed.
E-File Registration Requirements – Acceptance in the New Mexico e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – New Mexico state returns can be transmitted as a linked return with the Federal Return or as a State Only return not linked to a Federal Return.
Amended Returns – Any changes to New Mexico taxable income, credits, or rebates, and changes to federal taxable income require an amended New Mexico PIT return for the same year using Form PIT-X.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns:
- Returns e-filed and paid electronically: April 30
- Returns filed by paper: April 15
Extensions – An automatic 6-month extension to both file and pay is granted if a Federal extension is filed. Otherwise, if no Federal extension was filed, Form RPD-41096, Application for Extension of Time to File should be prepared and submitted. Although the penalty for failure to file and pay on time is waived through the extension period, interest on the unpaid tax will accrue. To avoid interest charges, payment can be made with Form PIT-EXT or online at the Taxpayer Access Point.
Driver’s License/Government Issued Photo Identification: New Mexico does not require Driver’s License or State Issued ID information to be included in the tax return in order to electronically file. The state notes that if the information is not provided, there could be significant delays in processing of the return.
Filing Status Information
New Mexico requires using the same filing status as is used on the Federal return.
Residency Status Information for New Mexico Returns
Residents: An individual is a New Mexico resident if their domicile is in New Mexico for the entire year, or if they were physically present in New Mexico for a total of 185 days or more during the tax year, regardless of their domicile. Only full, 24 hour days count towards the total, not partial days.
First-year resident: An individual is a first-year resident if they moved to New Mexico with the intent of making New Mexico your permanent place of residence and are still in New Mexico on December 31. Not meeting either of those tests they are considered either part-year residents or nonresidents.
Part-year resident: An individual is a part-year resident if they meet all of three tests: (1) a New Mexico resident for part of the year; (2) not physically present in New Mexico for 185 days or more; (3) on December 31 no longer domiciled in New Mexico and had moved to another state intending to maintain domicile status in that other state.
Nonresidents: An individual is a nonresident if they were not domiciled in New Mexico for any part of the tax year and were not physically present in New Mexico for at least 185 days.
Members of Indian Nations, Tribes, or Pueblos: The income of Indians who worked or lived on lands outside the Indian nations, tribes, or pueblos of which they are members is subject to New Mexico personal income tax. However, if the taxpayer is a member of an Indian nation, tribe, or pueblo and their entire income was earned from work on those lands, they don’t need to file an income tax return.
Military Personnel/Military Spouses
Residents: A resident is an individual who was a resident of New Mexico at the time of enlistment and has not changed their legal residence for purposes of withholding state income tax from military pay. Military servicemembers may claim a deduction for military active duty pay included in federal adjusted gross income.
Nonresidents: A nonresident is an individual whose domicile and legal residence for withholding state income tax is in another state, irrespective of how many days they are physically present in New Mexico. Their military pay is not subject to New Mexico income tax.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse. Servicemembers’ spouses may allocate to their state of residence their non-military wages, salaries, tips, and other income from services performed, even if the income was earned in New Mexico.
A nonresident military spouse living in New Mexico must complete PIT-1 as a nonresident and allocate on Schedule PIT-B income from services performed in New Mexico to their state of residence. However, a resident of New Mexico who is a qualifying servicemember’s spouse living in another state must complete PIT-1 as a resident and allocate wages, salaries, tips, and other income from services performed on Schedule PIT-B as if from New Mexico sources. Do this even if the income was earned in another state.
Members of Indian Nations, Tribes, or Pueblos: The military income of individuals who are servicemembers and also members of an Indian nation, tribe, or pueblo is exempt from New Mexico personal income tax provided that their home of record is on the lands of that Indian nation, tribe, or pueblo, and that their legal residence for state withholding tax purposes has not been changed.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – There is no mandate with respect to e-filing other than personal income tax returns.
Business Return General Information
Due Dates for New Mexico Business Returns
Corporations
- Returns e-filed and paid electronically: April 30, i.e., the end of the month that the Federal return is due
- Returns filed by paper: April 15, or same as IRS
S-Corporations
- Returns e-filed and paid electronically: March 31, i.e., the end of the month that the Federal return is due
- Returns filed by paper: March 15, or same as IRS
Partnerships
- Returns e-filed and paid electronically: March 31, i.e., the end of the month that the Federal return is due
- Returns filed by paper: March 15, or same as IRS
Fiduciary & Estate
- Returns e-filed and paid electronically: April 30, i.e., the end of the month that the Federal return is due
- Returns filed by paper: April 15, or same as IRS
Business Extensions
An extension allowed by the IRS for filing the federal return automatically extends the due date of the corresponding New Mexico return to the same extended due date. If the entity has not received a federal extension and needs an extension of time to file, or if the entity needs additional time to file its return beyond the federal extension date, an extension can be requested by filing Form RPD-41096, Extension of Time to File, on or before the due date of the return. Form RPD-41096 is not supported for e-file and not supported in Keystone Tax Solutions Pro.
Amended Business Returns
Corporation – To indicate that the Form CIT-1 is amended, from the main menu of the return select Heading Information > Amended Return.
S-Corporation – To indicate that the Form S-Corp is amended, from the main menu of the return select Heading Information > Amended Return.
Partnership – To indicate that the Form PTE is amended, from the main menu of the return select Heading Information > Amended Return.
Fiduciary / Estate – To indicate that the Form FID-1 is amended, from the main menu of the return select Heading Information > Amended Return.
Mailing Addresses
Individual Income Tax Mailing Addresses
Mail refund returns and returns without a payment attached to:
NM Taxation and Revenue Dept
PO Box 25122
Santa Fe, NM 87504-5122
Mail returns with a payment and voucher attached or payments and vouchers without a return to:
NM Taxation and Revenue Dept
PO Box 8390
Santa Fe, NM 87504-8390
Business Mailing Addresses
Corporation, S-Corporations, Partnerships, and Fiduciaries, mail returns and payment vouchers to:
NM Taxation and Revenue Dept
PO Box 25127
Santa Fe, NM 87504-5127
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.