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There are two ways that you can owe tax.

The first way is to complete a self-filed tax return and not pay tax that is shown to be due or to make an error on the return. For example, you may have used the wrong tax rate.

The second way is through the Department’s issuing an assessment. An assessment could be the result of an audit or other compl... Read More


The Taxation and Revenue Department is responsible for collecting taxes due. If you fail to file your taxes or owe money to the state, you should resolve your debt in a timely fashion. The first step is to establish communication with us. By law it is your responsibility to pay any outstanding tax balances plus penalty and interest.

In such instance... Read More


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 Ass... Read More


This section describes the various notices you may receive from us about your Personal Income Tax return. For more information, see the applicable notices for audits, assessments, statements of account, return adjustments, abatements, overpayments and refund denials.

For assistance, contact us.


The law requires all taxes to be paid in full. When the Department sees that you cannot make a payment in full by a certain date, the Department may enter into a payment plan that allows you to make installment payments to pay off tax debt. Please note that interest and penalty continue to accrue.

A payment plan is a contract between you and the Dep... Read More


Penalty is calculated at 2% per month or partial month to a maximum of 20% on the unpaid principal of tax due.

Interest accrues daily on the unpaid principal of tax due and can change on a quarterly basis.

Current Interest Rates

Interest accrues on tax that isn’t paid on or before the due date of your return even if you receive an extension of t... Read More


We are authorized to contract with an outside collection agency to recover delinquent taxes.

See the following documents regarding your rights in that eventuality:

We send a “Notice of Intent to Outsource” letter to the taxpayer prior to se... Read More


A notice of lien provides public notice of our interest in a taxpayer’s property or rights to property. It establishes the state’s priority among creditors.

A levy authorizes us to seize taxpayer property.

Lien

When any person neglects or refuses to pay taxes after assessment and demand for payment has been made, a lien automatically exist... Read More


Innocent spouse relief may be granted to persons who believe they are wrongly held accountable for a tax debt incurred by a spouse or former spouse. The Department Secretary may decide that it is unfair to hold the spouse or former spouse of a taxpayer liable for payment of all or part of any unpaid tax, assessment or other tax deficiency. Although... Read More


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