New Mexico Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
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Connect with a TaxPro →New Mexico Business Tax Extension – LLC / Partnership
Form RPD-41096 | New Mexico Corporate Extension Request • LLC / PartnershipNew Mexico LLC & Partnership Tax Extension
New Mexico LLCs and partnerships conducting business in the state file a pass-through entity (PTE) return with the New Mexico Taxation and Revenue Department. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. New Mexico accepts the federal Form 7004 extension for pass-through entities–no separate state form is required for the extended filing deadline. New Mexico also offers an optional PTE tax election that allows the entity to pay New Mexico income tax at the entity level on behalf of its members.
Extending a New Mexico LLC or Partnership Return
Obtain a federal extension by filing IRS Form 7004 before March 16, 2026. New Mexico automatically extends the pass-through entity return deadline to September 15, 2026. Pay any New Mexico LLC or PTE tax by March 16, 2026 through the New Mexico Taxpayer Access Point (TAP) or by mailing a payment to: New Mexico Taxation and Revenue Department, P.O. Box 25122, Santa Fe, NM 87504-5122.
LLC Extension Checklist for New Mexico
- File IRS Form 7004 before March 16, 2026 to extend the New Mexico pass-through entity return to September 15, 2026.
- Remit all New Mexico LLC tax and any PTE election amounts by March 16, 2026 through the New Mexico TAP portal or by mail.
- Review nonresident member withholding obligations and include any required withholding with the March 16, 2026 extension payment.
- Submit the completed New Mexico PTE return to the New Mexico Taxation and Revenue Department by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Mexico return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Mexico return by September 15, 2026
How to Pay
New Mexico requires online payment for tax amounts of $750 or more. Submit electronically via the New Mexico Online Tax Extension Payment portal. For amounts under $750, complete Form RPD-41096 | New Mexico Corporate Extension Request and mail with your payment.
New Mexico Online Payment Portal
Submit electronically through the New Mexico Online Tax Extension Payment system. Required for all payments $750 and above.
Form RPD-41096 | New Mexico Corporate Extension Request by Check
Download Form RPD-41096 | New Mexico Corporate Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 25122
Santa Fe, NM 87504-5122
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 2% of unpaid tax per month, up to 20%. |
| Failure to Pay | 0.5% of unpaid tax per month, up to 25%. |
LLC / Partnership Quick Reference
| State Abbreviation | NM |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Form RPD-41096 | New Mexico Corporate Extension Request |
| Online Payment | New Mexico Online Tax Extension Payment |
| State Agency | New Mexico Taxation and Revenue Department |
| Failure to File Penalty | 2% of unpaid tax per month, up to 20%. |
| Failure to Pay Penalty | 0.5% of unpaid tax per month, up to 25%. |
New Mexico Business Tax Extension – S Corporation
Form RPD-41096 | New Mexico Corporate Extension Request • S CorporationNew Mexico S Corporation Tax Extension
New Mexico S corporations may elect to pay New Mexico income tax at the entity level through the pass-through entity (PTE) tax election, or they may file as pass-through entities with shareholders reporting New Mexico income individually. Either way, the pass-through entity return is due March 16, 2026, and a six-month extension to September 15, 2026 is available by obtaining a federal extension. New Mexico accepts the federal Form 7004 for pass-through entities and does not require a separate state extension form for S corporations.
Extending a New Mexico S Corporation Return
File IRS Form 7004 before March 16, 2026. New Mexico recognizes the federal extension and extends the pass-through entity return deadline to September 15, 2026 without a separate state filing. Pay any New Mexico S corporation or PTE tax by March 16, 2026 through the New Mexico Taxpayer Access Point (TAP) or by mailing a payment to: New Mexico Taxation and Revenue Department, P.O. Box 25122, Santa Fe, NM 87504-5122.
New Mexico S Corporation Extension Steps
- File IRS Form 7004 before March 16, 2026 to extend the New Mexico S corporation or PTE return to September 15, 2026–no separate state form required.
- Pay all New Mexico S corporation tax and PTE amounts by March 16, 2026 through the New Mexico TAP portal or by mail.
- Confirm that New Mexico PTE estimated payments are up to date if the election has been made, and include any remaining liability in the March 16, 2026 payment.
- File the completed return with the New Mexico Taxation and Revenue Department by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Mexico return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Mexico return by September 15, 2026
How to Pay
New Mexico requires online payment for tax amounts of $750 or more. Submit electronically via the New Mexico Online Tax Extension Payment portal. For amounts under $750, complete Form RPD-41096 | New Mexico Corporate Extension Request and mail with your payment.
New Mexico Online Payment Portal
Submit electronically through the New Mexico Online Tax Extension Payment system. Required for all payments $750 and above.
Form RPD-41096 | New Mexico Corporate Extension Request by Check
Download Form RPD-41096 | New Mexico Corporate Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 25122
Santa Fe, NM 87504-5122
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 2% of unpaid tax per month, up to 20%. |
| Failure to Pay | 0.5% of unpaid tax per month, up to 25%. |
S Corporation Quick Reference
| State Abbreviation | NM |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Form RPD-41096 | New Mexico Corporate Extension Request |
| Online Payment | New Mexico Online Tax Extension Payment |
| State Agency | New Mexico Taxation and Revenue Department |
| Failure to File Penalty | 2% of unpaid tax per month, up to 20%. |
| Failure to Pay Penalty | 0.5% of unpaid tax per month, up to 25%. |
New Mexico Business Tax Extension – C Corporation
Form RPD-41096 | New Mexico Corporate Extension Request • C CorporationNew Mexico C Corporation Tax Extension
New Mexico C corporations owe Corporate Income Tax (CIT) to the New Mexico Taxation and Revenue Department on income apportioned to New Mexico. The CIT uses a tiered rate structure: 4.8% on the first $500,000 of net income and 5.9% on amounts above that threshold. The annual CIT return (Form CIT-1) is due April 15, 2026, and a six-month extension to October 15, 2026 is available by filing Form RPD-41096. New Mexico also grants an automatic extension if 90% of the tax owed is paid by the original due date.
Requesting a New Mexico C Corporation Extension
File Form RPD-41096 (Application for Extension of Time to File) before April 15, 2026 to receive a six-month extension to October 15, 2026. Alternatively, a timely payment of 90% of CIT owed by April 15, 2026 qualifies the corporation for an automatic extension without the separate form. Make payments through the New Mexico Taxpayer Access Point (TAP) or by mailing a payment to: New Mexico Taxation and Revenue Department, P.O. Box 25122, Santa Fe, NM 87504-5122.
New Mexico C Corporation Extension Steps
- File Form RPD-41096 before April 15, 2026, or pay at least 90% of New Mexico CIT owed by April 15, 2026, to obtain a six-month extension to October 15, 2026.
- Remit the CIT extension payment through the New Mexico TAP portal or by mail to: New Mexico Taxation and Revenue Department, P.O. Box 25122, Santa Fe, NM 87504-5122.
- Apply New Mexico's single-sales-factor apportionment to determine New Mexico-taxable income accurately before estimating the extension payment.
- File the completed Form CIT-1 with the New Mexico Taxation and Revenue Department by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Mexico return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Mexico return by October 15, 2026
How to Pay
New Mexico requires online payment for tax amounts of $750 or more. Submit electronically via the New Mexico Online Tax Extension Payment portal. For amounts under $750, complete Form RPD-41096 | New Mexico Corporate Extension Request and mail with your payment.
New Mexico Online Payment Portal
Submit electronically through the New Mexico Online Tax Extension Payment system. Required for all payments $750 and above.
Form RPD-41096 | New Mexico Corporate Extension Request by Check
Download Form RPD-41096 | New Mexico Corporate Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 25122
Santa Fe, NM 87504-5122
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 2% of unpaid tax per month, up to 20%. |
| Failure to Pay | 0.5% of unpaid tax per month, up to 25%. |
C Corporation Quick Reference
| State Abbreviation | NM |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form RPD-41096 | New Mexico Corporate Extension Request |
| Online Payment | New Mexico Online Tax Extension Payment |
| State Agency | New Mexico Taxation and Revenue Department |
| Failure to File Penalty | 2% of unpaid tax per month, up to 20%. |
| Failure to Pay Penalty | 0.5% of unpaid tax per month, up to 25%. |
New Mexico Business Tax Extension – Fiduciary
Form RPD-41096 | New Mexico Corporate Extension Request • FiduciaryNew Mexico Fiduciary Tax Extension
New Mexico trusts and estates with New Mexico-source income file Form FID-1 (New Mexico Fiduciary Income Tax Return) with the New Mexico Taxation and Revenue Department. The FID-1 is due April 15, 2026, and a six-month extension to October 15, 2026 is available. New Mexico accepts the federal Form 7004 extension for fiduciary returns and does not require a separate state extension form when a federal extension has been obtained. New Mexico fiduciary income tax rates follow the individual income tax rate schedule.
Extending a New Mexico Fiduciary Return
File IRS Form 7004 before April 15, 2026. New Mexico automatically extends Form FID-1 to October 15, 2026 based on the federal extension, with no separate New Mexico form required. Pay all New Mexico fiduciary income tax owed by April 15, 2026 through the New Mexico Taxpayer Access Point (TAP) or by mailing a payment to: New Mexico Taxation and Revenue Department, P.O. Box 25122, Santa Fe, NM 87504-5122.
New Mexico Fiduciary Extension Checklist
- File IRS Form 7004 before April 15, 2026 to extend the New Mexico FID-1 fiduciary return to October 15, 2026–no separate state extension form is needed.
- Pay all New Mexico fiduciary income tax owed by April 15, 2026 through the New Mexico TAP portal or by mail.
- Evaluate whether pre-April 15 distributions to beneficiaries can reduce trust-level New Mexico income tax and simplify the extension payment.
- File the completed Form FID-1 with the New Mexico Taxation and Revenue Department by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Mexico return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Mexico return by October 15, 2026
How to Pay
New Mexico requires online payment for tax amounts of $750 or more. Submit electronically via the New Mexico Online Tax Extension Payment portal. For amounts under $750, complete Form RPD-41096 | New Mexico Corporate Extension Request and mail with your payment.
New Mexico Online Payment Portal
Submit electronically through the New Mexico Online Tax Extension Payment system. Required for all payments $750 and above.
Form RPD-41096 | New Mexico Corporate Extension Request by Check
Download Form RPD-41096 | New Mexico Corporate Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 25122
Santa Fe, NM 87504-5122
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 2% of unpaid tax per month, up to 20%. |
| Failure to Pay | 0.5% of unpaid tax per month, up to 25%. |
Fiduciary Quick Reference
| State Abbreviation | NM |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form RPD-41096 | New Mexico Corporate Extension Request |
| Online Payment | New Mexico Online Tax Extension Payment |
| State Agency | New Mexico Taxation and Revenue Department |
| Failure to File Penalty | 2% of unpaid tax per month, up to 20%. |
| Failure to Pay Penalty | 0.5% of unpaid tax per month, up to 25%. |
Extended? Your New Mexico Business Return Deadline Is Coming Up.
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