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New Mexico

Form
Filing Requirements
Corrections


1099-B
1099-DIV
1099-INT
1099-MISC
1099-NEC
1099-OID
1099-R


5498

File data through IRS Combined Federal/State Filing Program. No additional filings required if participating in the IRS Combined Federal/State Filing Program.
Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required.
Filing due date
Last day of January
Filing method
Electronic Upload or Magnetic Media-CD/DVD
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
http://www.tax.newmexico.gov/forms-publications.aspx (Find the "FYI 330" series in the Publications folder)
Additional information
  • File New Mexico reconciliation Form RPD-41072 (Non Oil and Gas) or RPD-41283 (Oil and Gas) on paper with the filing submissions.
  • New Mexico requires notification that the payer is filing information returns through the Combined Federal/State Filing Program. Submit a letter of intent to:


New Mexico Taxation and Revenue Department
Personal Income Tax Unit
P.O. Box 25122
Santa Fe, NM 87504-5122

Send filings to


New Mexico Taxation and Revenue Dept
P.O. Box 25128
Santa Fe, NM 87504-5128