Gross Receipts/Compensating/Withholding Tax E-Filing 

electronic filing and payments

Filing your CRS tax online takes the stress out of work so you have time for more enjoyable things.

3.1.4 NMAC, requires you to e-file your monthly CRS (Combined Reporting System) returns. All filers with monthly tax payments of over $10,000 should already be e-filing.  All monthly filers with monthly tax payments over $200 will be required to file online starting July 25, 2011 (see table below for details).

 

Your average monthly tax due for the previous calendar year was:

 

 Your CRS-1 Form for the report period:

 

 Must be electronically filed on or before:

 

 3-month grace period has expired, paper returns will no longer be accepted for:

 
$20,000 or more

 

 July 2010

 

 August 25, 2010

 

 October 31, 2010

 
$10,000 or more but less than $20,000

 

 December 2010

 

 January 25, 2011

 

 March 31, 2011

 

$1,000 or more

 June 2011

 

 July 25, 2011

 

 September 30, 2011

 

 



Filing online is fast, efficient, easy and user friendly. We urge you to give it a try. As for payment, E-pay is the quick and green way to do it. If you need assistance, call 1-866-809-2335.

Once you’re online filing your return, you can also pay online. For no additional charge, you may pay using an electronic check that authorizes the Department to debit your checking account in the amount and on the date you specify. You may also pay using Visa, MasterCard or American Express cards, however, a 2.49% convenience fee will be applied to these charges. The fee is calculated on the amount of the transaction and will be used to pay charges by the credit card companies to the State of New Mexico when you use your credit card as a form of payment.

After you submit your payment information, you will receive an online confirmation. Now you can be sure your payment is there on time, while saving you time, money, a stamp or perhaps a trip to a tax office. Our advice is that you e-file and e-pay. Many of you already file online, but if you don’t e-file at present and need some help, go online, or watch our How-To E-File Your Gross Receipts/Compensating/Withholding Tax online video or call 1-866-809-2335.  Refer to Brochure #8, CRS Internet Filing for additional information.

 

How to Claim a Refund of CRS-1 Taxes When You Are Also Required to E-File Your Return.

 

If you are required to electronically file (e-file) a CRS-1 return, you must also e-file all CRS-1 amended returns. The requirement to e-file the CRS-1 return applies regardless of whether you were required to e-file the original return, or when the original return was filed.

 

If you are requesting a refund of tax previously paid, you must also submit Form RPD-41071, Application for Refund, with all required attachments to the Department. Because Form RPD-41071, and the required attachments cannot be submitted electronically, you must promptly submit those paper forms and attachments separately. Mail Form RPD-41071 and other required attachments to New Mexico Taxation and Revenue Department, P.O. Box 630, Santa Fe, New Mexico 87504-0630. The Department will not process the returns until Form RPD-41071, and the required attachments are received. 

 

 

 

Frequently Asked Questions

Q. Who can use the Combined Report System (CRS)?

Answer:

Eligible taxpayers include:

  • Any person or business who files a CRS-1 Form to report any of the following taxes: 
  • gross receipts tax; 
  • compensating tax;- withholding tax; 
  • governmental gross receipts tax; 
  • leased vehicle gross receipts tax, or 
  • leased vehicle surcharge; 
  • Anyone who can be reached by phone and e-mail;- Anyone who is a monthly, quarterly, or semi-annual filer, and
  • Anyone who is filing any tax amount including zero.

    • A taxpayer who is not eligible is any person or business who is:
  • a 13-month filer;
  • reporting early for a period which has not yet closed; or
  • claiming a business tax credit (such as the investment tax credit, capital equipment tax credit, technology jobs tax credit, rural jobs tax credit).

    • Q. How are payments made?

    Answer:
    Using New Mexico Webfile, you can pay by the following different methods:
    - Credit Card (Visa, MasterCard, Discover or American Express). NOTE: Payments by credit card are subject to a 2.49% convenience fee imposed by the Official Payments Corporation. While this is not TRD’s fee, it is circulated through TRD;
    - Electronic check. You authorize TRD to debit your checking account in the amount you specify, or
    - automatic clearing house deposit and federal wire transfer. Such payment methods are only for taxpayers who make special arrangements with the bank to have funds transferred electronically to TRD on a specified date. NOTE: You must initiate this payment with your financial institution. See Publication FYI-401: Special Payment Methods

    Q. When is the service available?

    Answer:
    Except for limited periods of unexpected downtime, this service is available at all times. Please note, however, that credit card authorization depends upon the availability of the Official Payments Corporation site and is beyond our control.

    Q. What are the filing and payment deadlines?

    Answer:
    There are two deadline requirements to consider:
    -For all CRS taxpayers the deadline for filing the CRS-1 Form online, including remitting any tax due via electronic check or credit card payment, must be completed by the 25th day of the month immediately following the report period for which you are filing. If the 25th falls on a weekend or holiday, the transaction must be completed on the first business day after the 25th.
    - For special payment method taxpayers paying via automated clearinghouse deposit or fedwire transfer, the deadline for filing the CRS-1 Form is the same as for other taxpayers (see above). Note: the payment-due date may be earlier than the CRS-1 Form due date. Please consult Publication FYI-401: Special Payment Methods to ensure you meet the deadline.

    Q. What if I'm filing late?

    Answer:
    For most late filers, the system automatically calculates the penalty and interest from the original due date of the return to the date of filing. For taxpayers filing late via automated clearinghouse deposit or federal wire transfer, New Mexico Webfile calculates interest according to the payment date you enter on the data entry screen. If that date differs from the actual date of the electronic funds transfer, you will be billed or credited accordingly.
    • 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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