FYI Publications 

Taxpayers and tax preparers are responsible for being aware of New Mexico tax laws and rules. Using limited technical language, the Taxation and Revenue Department develops FYIs, bulletins and brochures to present basic information to the public. You can find FYIs, bulletins and brochures on this web site and at all of our local offices.

A publication does not have the same legal authority as a regulation, ruling, or decision and order issued by the Department. While the Department makes every effort to make its publications accurate, they are offered for information purposes only.  If the information in a publication conflicts with a statute, regulation, case law or policy, that incorrect information is not valid and it cannot be used as a legal reference. Please consult the Department if you have questions or concerns about the material provided in our publications.

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Description Publication Number
Description Publication Number
Information for New ResidentsFYI-101
Information for New BusinessesFYI-102
Information for Non-Profit OrganizationsFYI-103
New Mexico Withholding TaxFYI-104
New Mexico Withholding TaxFYI-104
Gross Receipts and Compensating Taxes: An OverviewFYI-105
Claiming Tax Credits for CRS Taxes and Business-Related IncomeFYI-106
An Individual's Guide to New Mexico Withholding TaxFYI-107
Electronic Filing MandateFYI-108
Your Business Location and the Appropriate Tax RateFYI-200
Gross Receipts Tax and Certain FoodsFYI-201
Gross Receipts Tax and Health Care ServicesFYI-202
Gross Receipts Tax HolidayFYI-203
Nontaxable Transaction Certificates (NTTC's)FYI-204
Sales of Utilities in Indian TerritoryFYI-205
Gross Receipts Tax Information for the Printing IndustryFYI-210
Federal-State Schedule C Tape Match FYI-215
Gross Receipts Tax Information for the Entertainment IndustryFYI-220
Short-Term Leased VehiclesFYI-225
Compensating Tax FYI-230
Manufactured Home Title ClearanceFYI-235
Transactions with Government AgenciesFYI-240
Withholding on Gambling WinningsFYI-245
Information on Research and DevelopmentFYI-270
Gross Receipts Tax Information for the Transportation IndustryFYI-290
Wheeling of ElectricityFYI-295
Divorce and Your New Mexico Income TaxFYI-310
Military Extensions for New Mexico Personal Income TaxFYI-311
Personal Income Tax Estimated PaymentsFYI-320
Information Returns and Magnetic Media Filing 2011FYI-330
Corporate Income Tax and Corporate Franchise TaxFYI-350
Allocation of Non-Resident Employee IncomeFYI-360
Tax Audits and Protest Procedures - Your Rights as a TaxpayerFYI-400
Special Payment MethodsFYI-401
Taxpayer RemediesFYI-402
Interstate TelecommunicationsFYI-403
Managed Audits for TaxpayersFYI-404
Taxpayer Bill of RightsFYI-405
Your Rights Under the Tax LawsFYI-406
Taxpayer Remedies For Native American Veterans Income Tax Settlement FundFYI-407
Remedies to MVD ActionFYI-702
County Gross Receipts Tax ProgramsFYI-C120
Municipal Gross Receipts Tax ProgramsFYI-M121
  • Message from the Secretary It’s that time of the year again when New Mexicans are getting ready to file their 2011 tax returns. I want to encourage everyone to file tax returns online. Not only will you receive your refund check faster… Read More ​

E-File for accurate returns and faster refunds.
Federal automatic extensions also extend New Mexico income tax returns.
E-File and E-Pay and extend your income tax due date.
Get your refund faster when you E-File.
Low-income residents may qualify for income tax credits.
You may qualify for the Working Family Income Tax Credit.
You may qualify for the Earned Income Tax credits.
Estimated tax payments may be required if you withhold too little.
Manage your account online using Taxpayer Access Point.
Business closed? Update your CRS account online.
Gross receipts tax rates are subject to change in January and July.
NTTCs may be required to support tax-deductible sales.
Changing your address? Update your tax records online.
View payments and returns using Taxpayer Access Point.
Keep up with recent tax changes. See the instructions.
Keep accurate tax records for up to 10 years.
Double-check your figures. Errors will delay your return.
Get your money faster using refund express direct deposit.
Pay online by electronic check or credit card.
Avoid delays, submit a complete return.
Tax Fraud in New Mexico, call 1-800-457-6789.
Check the status of your refund, visit Taxpayer Access Point.
Pay your property taxes to your county treasurer.
Delinquent property taxes? See your local county treasurer’s office.
Find out who is managing your county government.
Property tax auctions are often held at the county treasurer’s office.
April property tax valuation determines your November tax bill.
Property taxes pay for schools, police, and hospitals.
Property was sold at auction? We may have your money.
Stop penalty and interest by paying your principal tax quickly.
Make sure you use correct tax ID numbers.
Refund express? Double-check your bank account and routing numbers.
Include your phone number and e-mail address when filing.
Secure your tax records from identity theft.
Generally, both spouses are responsible for liability on a joint return.
Sign and date your return.
Avoid preparers who base their fee on a percentage of the refund.
Tax fraud is the responsibility of the taxpayer
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