All 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.

Description Publication Category Publication Number
Description Publication Category Publication Number
2009 (2D) Bar Code Specifications for Personal Income Tax V1Miscellaneous2009 (2D) Bar Code Specifications for Personal Income Tax V1
2009 Fed/State E-file General Specifications V2Miscellaneous2009 Fed/State E-file General Specifications V2
2009 Fed/State E-file Record Layout Specifications V3Miscellaneous2009 Fed/State E-file Record Layout Specifications V3
2009 Fed/State New Mexico Error Codes V3Miscellaneous2009 Fed/State New Mexico Error Codes V3
2009 Fed/State New Mexico PATS Tests V5Miscellaneous2009 Fed/State New Mexico PATS Tests V5
2010 Airline Depreciation tablesProperty Tax2010 Airline Depreciation tables
2010 All Minerals Depreciation TablesProperty Tax2010 All Minerals Depreciation Tables
2010 Cable Provider Depreciation TablesProperty Tax2010 Cable Provider Depreciation Tables
2010 Class Life Depreciation TablesProperty Tax2010 Class Life Depreciation Tables
2010 Commercial Airline Depreciation TablesProperty Tax2010 Commercial Airline Depreciation Tables
2010 Contractor Depreciation TablesProperty Tax2010 Contractor Depreciation Tables
2010 Drilling Depreciation TablesProperty Tax2010 Drilling Depreciation Tables
2010 Exemption form for 65 and OverProperty Tax2010 Exemption form for 65 and Over
2010 Pipeline Depreciation TablesProperty Tax2010 Pipeline Depreciation Tables
2010 Protest PamphletProperty Tax2010 Protest Pamphlet
2010 Protest PamphletProperty Tax2010 Protest Pamphlet
2010 Sand and Gravel Depreciation TablesProperty Tax2010 Sand and Gravel Depreciation Tables
2010 Telecomm Depreciation TablesProperty Tax2010 Telecomm Depreciation Tables
2010 Water Depreciation TablesProperty Tax2010 Water Depreciation Tables
2012 Approved Software Developers for the Reproduction of New Mexico Tax FormsMiscellaneous2012 Approved Software Developers for the Reproduction of New Mexico Tax Forms
2012 Fed/State NM Approved Software DevelopersMiscellaneous2012 Fed/State NM Approved Software Developers
Specifications and Approval Procedures for the Reproduction of the New Mexico 2012 Fiduciary Income Tax Forms and SchedulesMiscellaneous2012 Specifications and Approval Procedures for the Reproduction of the New Mexico 2012 Fiduciary Income Tax Forms and Schedules
2012 Tax Preparer's Guide for Personal Income Tax ReturnsMiscellaneous2012 Tax Preparer's Guide for Personal Income Tax Returns
Audit Sampling ManualMiscellaneousAudit Sampling Manual
How to Contact the DepartmentBulletinsB-100.01
1994 Legislative SummaryBulletinsB-100.02
1995 Legislative SummaryBulletinsB-100.03
Fees for Copying Department RecordsBulletinsB-100.04
1996 Legislative SummaryBulletinsB-100.05
1997 Legislative SummaryBulletinsB-100.06
1998 Legislative SummaryBulletinsB-100.07
1999 Legislative SummaryBulletinsB-100.08
2000 Legislative SummaryBulletinsB-100.09
2001 Legislative SummaryBulletinsB-100.10
2002 Legislative SummaryBulletinsB-100.11
2003 Legislative SummaryBulletinsB-100.12
2004 Legislative SummaryBulletinsB-100.13
2005 Legislative SummaryBulletinsB-100.14
2006 Legislative SummaryBulletinsB-100.16
2007 Legislative SummaryBulletinsB-100.17
2008 Legislative SummaryBulletinsB-100.19
2009 Legislative SummaryBulletinsB-100.21
2010 Legislative SummaryBulletinsB-100.22
2011 Legislative SummaryBulletinsB-100.23
2012 Legislative SummaryBulletinsB-100.24
2013 Legislative SummaryBulletinsB-100.25
Federal Government Credit Cards_11-09BulletinsB-200.01
Changes in Filing for Direct Satellite Broadcasting CompaniesBulletinsB-200.06
Multi-Level Marketing Sales of Property or Services - The Imposition of the Gross Receipts TaxBulletinsB-200.08
Change in Form of Business and Change in Ownership - Usage of NTTCsBulletinsB-200.09
Business Location and Tax Rate Used in the Real Estate IndustryBulletinsB-200.11
The Taxation of Prepaid Telephone CardsBulletinsB-200.12
Oil and Gas Proceeds Withholding Tax BulletinBulletinsB-200.13
Taxation and Revenue Department Relaxes Categories For Nontaxable Transaction CertificatesBulletinsB-200.14
Tax Holiday Item ListBulletinsB-200.18
Nontaxable Transaction Certificates (NTTC) Services Now Available OnlineBulletinsB-200.19
The New Tri-Agency Reporting SystemBulletinsB-200.20
Palace of the Governors’ “Under the Portal Vendor ProgramBulletinsB-200.21
Important Federal Changes Affecting Direct Deposits and Electronic ChecksBulletinsB-200.23
CRS “In Compliance” Status for BusinessBulletinsB-200.24
Withholding Tax on Owners of Pass-Through EntitiesBulletinsB-200.25
Withholding Tax on Oil and Gas Proceeds E-FileBulletinsB-200.26
Contractor's Bonding Requirement for Gross Receipts TaxBulletinsB-200.28
New Mexico Exempts 100(+)-Year-Olds From Personal Income TaxBulletinsB-300.03
Residency and Personal Income Tax BulletinBulletinsB-300.05
New Medical Tax Breaks For SeniorsBulletinsB-300.06
National Guard Income Tax ExemptionBulletinsB-300.08
PIT E-File MandateBulletinsB-300.09
Military Spouses Residency Relief ActBulletinsB-300.14
Effective Interest Rates for Late Payment of Tax DueBulletinsB-400.4
Unclaimed Property - Background, History and PurposeBulletinsB-500.07
Clear Diesel Fuel RefundBulletinsB-500.26
Importing Fuel From Racks in TexasBulletinsB-500.30
Bingo and Raffle Tax Changes – Effective July 1, 2009BulletinsB-500.34
Important 2009 Legislative Changes to the Cigarette Tax ActBulletinsB-500.35
Oil and Gas Conservation Tax RateBulletinsB-500.36
New Mexico Gasoline Tax, Special Fuels Supplier Tax and Petroleum Products Loading FeeBulletinsB-500.37
Tax Information for New Mexico's Senior CitizensBrochureBrochure #1
The 185-Day Presence Law & New Mexico's Income TaxBrochureBrochure #10
New Mexico's Gross Receipts Tax - Day Care ProvidersBrochureBrochure #11
New Mexico Income Tax - Child Day Care CreditBrochureBrochure #12
Tax Information for New Mexico's Low-Income FilersBrochureBrochure #2
What is Gross Receipts Tax?BrochureBrochure #3
501(c)(3) Nonprofit Groups & New Mexico's Gross Receipts TaxBrochureBrochure #4
Employee or Independent ContractorBrochureBrochure #5
New Mexico Income Tax and Your Education Trust (529) PlanBrochureBrochure #6
PIT Internet FilingBrochureBrochure #7
CRS Internet FilingBrochureBrochure #8
Nonresidents and New Mexico's Income TaxBrochureBrochure #9
Corporate Income Tax Audit ManualMiscellaneousCorporate Income Tax Audit Manual
Disclosure AffidavitProperty TaxDisclosure Affidavit
Fuel Tax Forms Change Notice - Effective July 1, 2009MiscellaneousFuel Tax Forms Change Notice - Effective July 1, 2009
Information for New ResidentsFYI PublicationsFYI-101
Information for New BusinessesFYI PublicationsFYI-102
Information for Non-Profit OrganizationsFYI PublicationsFYI-103
New Mexico Withholding TaxFYI PublicationsFYI-104
Gross Receipts and Compensating Taxes: An OverviewFYI PublicationsFYI-105
Claiming Tax Credits for CRS Taxes and Business-Related IncomeFYI PublicationsFYI-106
An Individual's Guide to New Mexico Withholding TaxFYI PublicationsFYI-107
Electronic Filing MandateFYI PublicationsFYI-108
Your Business Location and the Appropriate Tax RateFYI PublicationsFYI-200
Gross Receipts Tax and Certain FoodsFYI PublicationsFYI-201
Gross Receipts Tax and Health Care ServicesFYI PublicationsFYI-202
Gross Receipts Tax HolidayFYI PublicationsFYI-203
Nontaxable Transaction Certificates (NTTC's)FYI PublicationsFYI-204
Sales of Utilities in Indian TerritoryFYI PublicationsFYI-205
Gross Receipts Tax Information for the Printing IndustryFYI PublicationsFYI-210
Federal-State Schedule C Tape Match FYI PublicationsFYI-215
Gross Receipts Tax Information for the Entertainment IndustryFYI PublicationsFYI-220
Short-Term Leased VehiclesFYI PublicationsFYI-225
Compensating Tax FYI PublicationsFYI-230
Manufactured Home Title ClearanceFYI PublicationsFYI-235
Transactions with Government AgenciesFYI PublicationsFYI-240
Withholding on Gambling WinningsFYI PublicationsFYI-245
Information on Research and DevelopmentFYI PublicationsFYI-270
Deductions for Certain Sales to ManufacturersFYI PublicationsFYI-275
Gross Receipts Tax Information for the Transportation IndustryFYI PublicationsFYI-290
Wheeling of ElectricityFYI PublicationsFYI-295
Divorce and Your New Mexico Income TaxFYI PublicationsFYI-310
Military Extensions for New Mexico Personal Income TaxFYI PublicationsFYI-311
Personal Income Tax Estimated PaymentsFYI PublicationsFYI-320
Information Returns and Magnetic Media Filing 2012FYI PublicationsFYI-330
Corporate Income Tax and Corporate Franchise TaxFYI PublicationsFYI-350
Allocation of Non-Resident Employee IncomeFYI PublicationsFYI-360
Tax Audits and Protest Procedures - Your Rights as a TaxpayerFYI PublicationsFYI-400
Special Payment MethodsFYI PublicationsFYI-401
Taxpayer RemediesFYI PublicationsFYI-402
Interstate TelecommunicationsFYI PublicationsFYI-403
Managed Audits for TaxpayersFYI PublicationsFYI-404
Taxpayer Bill of RightsFYI PublicationsFYI-405
Your Rights Under the Tax LawsFYI PublicationsFYI-406
Taxpayer Remedies For Native American Veterans Income Tax Settlement FundFYI PublicationsFYI-407
Remedies to MVD ActionFYI PublicationsFYI-702
County Gross Receipts Tax ProgramsFYI PublicationsFYI-C120
Municipal Gross Receipts Tax ProgramsFYI PublicationsFYI-M121
General Audit ManualMiscellaneousGeneral Audit Manual
Individual Income Tax Rates for 2008 through CurrentMiscellaneousIndividual Income Tax Rates for 2008 through Current
Gasoline Distributors and Suppliers ListMiscellaneousList
Local Government Gross Receipts Tax DistributionMiscellaneousLocal Government Gross Receipts Tax Distribution
Notice to all Gasoline Distributors, Special Fuel Suppliers and Wholesalers - Combined Fuel Tax Reports Electronic FilingMiscellaneousNotice
For Employees Concerning Withholding TaxMiscellaneousNotice
For Employees Concerning Withholding TaxMiscellaneousNotice
Oil and Gas Proceeds and Pass-Through Entity Withholding TaxMiscellaneousOil and Gas Proceeds and Pass-Through Entity Withholding Tax
Property Transfer AffidavitProperty TaxProperty Transfer Affidavit
2012 Schedule of Tax Form Revisions and Release DatesMiscellaneousSchedule
School DistrictsProperty TaxSchool Districts
Specifications and Approval Procedures for the Reproduction of the New Mexico 2012 Corporate Income & Franchise, Pass-Through Entity, and Sub-Chapter S Corporate Income Tax Forms and SchedulesMiscellaneousSpecifications and Approval Procedures for the Reproduction of the New Mexico 2012 Corporate Income & Franchise, Pass-Through Entity, and Sub-Chapter S Corporate Income Tax Forms and Schedules
Tax Preparer Mandate FAQMiscellaneousTax Preparer Mandate FAQ
Terms of SaleProperty TaxTerms of Sale
Workers’ Compensation Coverage and Fee RequirementMiscellaneousWorkers’ Compensation Coverage and Fee Requirement
  • Message from the Secretary
    Thank you again for making the 2012 tax-filing season a success. Largely because of your efforts, we were able to process nearly $260 million in personal income tax refunds in a timely and efficient fashion with very few errors. 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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