New Mexico

State of New Mexico Business Income Tax Extensions

E-file an IRS business tax extension with TaxExtension.com

General Instructions

New Mexico corporation tax returns are due by the 15th day of the 3rd month after the end of the tax year (March 15 for calendar year filers). If you cannot file by this date, you can get a state tax extension.

The State of New Mexico recognizes the Federal business tax extension (IRS Form 7004). Therefore, if you have a valid Federal extension, you will automatically be granted a corresponding New Mexico extension. In this case, a New Mexico business extension will give a corporation 6 more months to file its return, moving the filing deadline to September 15 (for calendar year taxpayers).

If you do not have a valid Federal extension, you can request a state tax extension by submitting a written letter to the New Mexico Taxation and Revenue Department, or by filing New Mexico Form RPD-41096 (Application for Extension of Time to File). Form RPD-41096 can also be used to request an additional state extension beyond the automatic 6-months you get with a valid Federal extension. If you don’t have a Federal extension, Form RPD-41096 will give you a 60-day state extension with your initial application.

Note that a tax extension does not give you more time to pay, only to file. Your New Mexico tax liability must be properly paid by the original due date (March 15) or penalties and interest will apply. This is true whether or not you’ve obtained a Federal extension or a New Mexico extension. You can make an extension payment using New Mexico Form CIT-EXT (Corporate Income and Franchise Tax Extension Payment Voucher). S corporations should use New Mexico Form S-CORP-EXT (Sub-Chapter S Corporate Income and Franchise Tax Extension Payment Voucher) to make an extension payment. State tax payments can also be made electronically via New Mexico Online Services: www.tax.newmexico.gov/Online-Services

For more information, please visit the New Mexico Taxation and Revenue Department website: www.tax.newmexico.gov

New Mexico State Income Tax Extension Forms

 

Form RPD-41096 (Application for Extension of Time to File): realfile.tax.newmexico.gov/rpd-41096.pdf

 

Mail Form RPD-41096 to the following address:

New Mexico Taxation and Revenue Department

P.O. Box 630

Santa Fe, NM  87504-0630

 

Form CIT-EXT (Corporate Income and Franchise Tax Extension Payment Voucher): realfile.tax.newmexico.gov/2013cit-ext.pdf

 

Mail Form CIT-EXT with payment to the following address:

New Mexico Taxation and Revenue Department

P.O. Box 25127

Santa Fe, NM  87504-5127

 

Form S-CORP-EXT (Sub-Chapter S Corporate Income and Franchise Tax Extension Payment Voucher): realfile.newmexico.gov/2013s-corp-ext.pdf

 

Mail Form S-CORP-EXT with payment to the following address:

New Mexico Taxation and Revenue Department

P.O. Box 25127

Santa Fe, NM  87504-5127