New Mexico
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1099-LTC 1099-SA 1099-S W-2G | Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required. |
1099-B 1099-DIV 1099-G 1099-INT 1099-K 1099-MISC 1099-NEC 1099-OID 1099-PATR 5498 1099-R | File data through the IRS Combined Federal/State Program. No additional filings required if participating in the IRS Combined Federal/State Program. | Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required. |
W-2 | Direct filing required of all W-2s that have dollars to report where the taxable state is New Mexico. | Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required. |
Filing Due Date
Last day of January (1099), Last day of February (W-2)Filing Method
ElectronicElectronic Filing URL
https://tap.state.nm.us/TAP/_/Filing Format
IRS Publication 1220 for Form 1099 filings, SSA EFW2 for Form W-2 filingsCFS Participant
YesSupporting Documentation
https://www.tax.newmexico.gov/businesses/wp-content/uploads/sites/4/2022/12/FYI-330.pdfAdditional Information
File New Mexico reconciliation Forms RPD-41072 (Non Oil and Gas) or RPD-41283 (Oil and Gas) on paper with the filing submissions.
Send Filings To
New Mexico Taxation and Revenue Dept.
PO Box 25128
Santa Fe, NM 87504-5128
State Periodic Filings
State Quarterly Reporting
Form | Filing Requirements |
|---|---|
1099-R W-2 | Form must exist with New Mexico as the taxable state and state withholding greater than $0.00. |
Filing Due Date
Last day of the month following the end of quarter (April 30, July 31, October 31 and January 31)Filing Method
Electronic UploadElectronic Filing URL
https://tap.state.nm.us/Tap/_/Supporting Documentation
Frequently Asked Questions
link, select the Bulk
tab, select Q4 How do I get the latest schema file and sample XML?
, then select TRD-31109 v2
)