E-filing information
Electronic filing mandate
There's no mandate for electronic filing for New Mexico S corporation returns, but there is one for C corporation returns.
Returns supported for electronic filing
You can electronically file the following return types:
- C Corporation
- S Corporation
- Consolidated / combined
- Amended
- Short year
- Withholding
Returns not supported for electronic filing
You can't electronically file the following return types:
- Estimates
- Extension
Signature requirements for electronic filing
New Mexico doesn't have a specific signature form for corporate returns. The act of completing and filing electronically is considered an authorized signature.
Resubmit returns
If you need to make a change to a return that you've already electronically filed, and New Mexico has already accepted it, you'll need to amend the return.
If New Mexico rejects the return, you can make the changes, correct the rejection, and resubmit. If you can retransmit the return electronically, you'll need to file and have New Mexico accept it by the return due date or 5 calendar days after you initially received the rejected acknowledgement, whichever is later.
Attachments
New Mexico requires a valid federal attachment in the electronic file. Therefore, if the federal return isn't supported for electronic filing by the IRS, you can't e-file the state return.
New Mexico allows PDF attachments in the electronic file and doesn't have specific naming conventions for the files you attach. The following automatically generates as a PDF and attaches to the electronic file:
- Form 41287
- Form CIT-3
- Form CIT-4
- Form CIT-5
- Required statements
- General footnote
- Extensions
Payment methods
New Mexico allows electronic funds withdrawal (direct debit), money order, or check for balance due returns.
Bank information and a requested payment date are required when you're requesting EFW. New Mexico will use the bank information you enter on the federal
Bank
screen. If you have different bank information for New Mexico, use the NMBank
screen in the General
folder. 
