Refund Intercepts 

The Taxation and Revenue Department may intercept Personal Income Tax (PIT) refunds and keep all or part of your refund if you owe other taxes to the state. The refund is applied to the outstanding liability.

In addition, the law requires the Department to transfer all or part of your overpayment to the Human Services Department, the Educational Assistance Foundation, the Workforce Solutions Department, the Worker’s Compensation Administration or the courts, if you owe money for past-due child support, educational assistance loans, unemployment compensation, medical support, public assistance or food stamp overpayments, fines, fees and costs owed to district, municipal, magistrate or metropolitan courts, or workers’ compensation fees. Any amount over your liability and debt to these agencies will be refunded to you.

The agency associated with the liability notifies the Department to intercept the refund to offset the outstanding debt.

You will receive notification that all or part of your refund was transferred to one of these agencies. You must contact that agency (listed below). If your refund was transferred to a claimant agency in error, that agency must correct the error and issue the refund.



Educational Assistance
NM Educational Assistance Foundation
Contract Servicing Department Default Collections
P.O. Box 25136
Albuquerque, NM 87125-0136
(505) 761-2312 
 

Human Services Department
Child Support Enforcement Division
P.O. Box 25110
Santa Fe, NM 87504-5110
(800) 288-7207, Instate
(800) 585-7631, Out of state

Human Services Department
Office of the Inspector General
Restitution Unit
P.O. Box 2348
Santa Fe, NM 87504-2348
(800) 431-4593

New Mexico Department of Workforce Solutions
Unemployment Insurance Benefit
Payment Control
P.O. Box 1928
Albuquerque, NM 87103
(505) 841-2220 
 
Administrative Office of the Courts
Warrant Enforcement Division
237 Don Gaspar, Room 25
Santa Fe, NM 87501
(505) 827-4754
(505) 827-3972

Workers’ Compensation Administration
Financial Management Bureau
P.O. Box 27198
2410 Center Ave. SE
Albuquerque, NM 87125-7198
(505) 841-6000

 

Taxpayer Offset Program

The Department has established a cooperative program with the Internal Revenue Service (IRS). This means that the Department can intercept monies owed to the state from federal IRS refunds. When your federal refund has been applied to an outstanding state tax balance and excess money remains, that money is then refunded to you.


Links

Form and Publications
  • 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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