Table of Contents

1099 E-Filing: New Mexico

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

January 31

If a due date falls on a weekend or holiday, the income statement is due the next business day.

E-filing threshold

Mandatory for all employers as of 7/1/25.

Filing options

Electronic Filing

Forms to file

State requires W2G, 1099-R and 1099-MISC, 1099-NEC, and 1099's with state withholding

Required file name

Any name with “.txt” at the end.

E-filing website

https://tap.state.nm.us/TAP/_/

Contact

For contact information please visit the Department’s website at https://www.tax.newmexico.gov/contact-us/

Submitting files

Annual Summary (reconciliation) Form RPD-41072 must be completed and kept in your records. You do not need to submit the reconciliation form to the Department unless some or all the income and withholding statements are not provided to the Department through electronic medium.

Forms 1099-NEC and 1099-MISC that report New Mexico withholding that was reported using TRD-41409, Non-Wage Withholding Return, are not required by statute to be filed with the Department, but taxpayers may do so if they wish.

To file online, go to the Department’s TAP web site at https://tap.state.nm.us. You must then create a login name and a password to access the online services that are available through TAP.

To register as a new TAP user, click the Sign up now link on the TAP homepage and complete the required fields. You are required to verify one tax account type for TAP access at the time of registration. Access to additional tax accounts can be added after you have completed the TAP registration.

WAGE, GAMBLING AND RETIREMENT INCOME FILERS

▪ Forms W-2, W-2G, and 1099-R must be submitted for each employee or payee.

▪ Due to the Department by the last day of January following the year the tax was withheld.

▪ Send statements to withholdees and payees on or before January 31 of the following year.

▪ Annual Summary (reconciliation) Form RPD-41072 must be completed and kept in your records. You do not need to submit the reconciliation form to the Department unless some or all the income and withholding statements are not provided to the Department through electronic medium.

▪ Forms 1099-NEC and 1099-MISC that report New Mexico withholding that was reported using TRD-41409, Non-Wage Withholding Return, are not required by statute to be filed with the Department, but taxpayers may do so if they wish.

OIL AND GAS PROCEEDS FILERS

Forms 1099-Misc, pro forma 1099-Misc or New Mexico Form RPD-41285 for oil and gas proceeds withholding are required to be submitted for a well located in New Mexico.

▪ Due to the Department by the last day of February following the year the tax was withheld.

▪ Send statements to recipients by February 15th following the year the tax was withheld.

▪ Annual Summary (reconciliation) Form RPD-41283 must be completed and kept in your records. You do not need to submit the reconciliation form to the Department.

▪ Remitters who have more than 50 payees that receive New Mexico oil and gas proceeds are required to file using one of the Department’s approved electronic methods

PASS-THROUGH ENTITY WITHHOLDING FILERS

▪ An entity’s requirement to report each owner’s share of allocable net income and any state tax withheld is met by filing the required tax return for the entity, either: PTE, New Mexico Pass-through Entities Tax Return, S-Corp, New Mexico Sub-Chapter S Corporate Income and Franchise Tax Return, or FID-1, New Mexico Fiduciary Income Tax Return.

▪

Due to the Department on or before the due date of the entity’s federal return for the taxable year, or, if not required to file a federal income tax return for the taxable year, the entity must file the New Mexico tax return with the Department no later than 105 days after the end of its taxable year.

▪ Send Forms 1099-Misc, pro forma 1099-Misc, or RPD-41359 to the owners by February 15th of the year following the year that New Mexico tax was withheld.

Combined Federal/State Filing - IRIS Filing Only

The W2/1099 E-File add-on does not support the 1099 Combined Federal/State Program for FIRE submissions. For IRIS Combined Federal/State Filing Program (CF/SF) you must indicate it on the IRIS TCC Application. For additional information, see 1099 E-Filing: IRIS CSV Portal Combined Fed/State filing.

New Mexico does participate in the 1099 Combined Federal/State Program.

New Mexico requires notification that the payer is filing information returns through the Combined Federal/State Filing Program. Submit a letter of intent to the:

New Mexico Taxation and Revenue Department

Personal Income Tax Unit

P.O. Box 25122

Santa Fe, New Mexico 87504-5122

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