Employment Enhancement Tax Credits 
New Mexico has a number of tax credits that you can qualify for by making adding employees in the State. This page summarizes the tax credits available in this category and gives links to forms. For these tax credits, there are additional qualifications to the ones listed below. To get more specific information about qualifying and applying for each credit please see FYI-106: Claiming Tax Credits for CRS Taxes and Business-Related Income.

Corporate-Supported Child Care – for a corporation that provides or pays for licensed child care services for employees’ children under 12 years of age. Click CIT-3, New Mexico Corporate Child Care Credit to see the form.

High-Wage Jobs – for creating high-wage jobs in New Mexico. Click RPD-41288, Application for High-Wage Jobs Tax Credit to see the application. Click RPD-41289, Certificate of Eligibility for the High-Wage Jobs Tax Credit to see the eligibility certificate. Click RPD-41290, High-Wage Jobs Tax Credit Claim Form to see the claim form.

Investment – for purchasing equipment introduced into New Mexico for use in a new or expanded manufacturing operation. Click RPD-41167, Application for New Mexico Investment Credit to see the application. Click RPD-41168, Application for New Mexico Investment Credit, Schedule A to see Schedule A. Click RPD-41212, Investment Credit Claim Form to see the claim form.

Job Mentorship – for businesses that hire students in a school-sanctioned, -preparation education program. Businesses must employ students attending an accredited New Mexico secondary school full time. Click RPD-41279, Job Mentorship Tax Credit Certificate Request Form to see the request form. Click RPD-41281, Job Mentorship Tax Credit Claim to see the claim form and Schedule A. Click Job Mentorship Tax Credit Instructions to see instructions.

Rural Jobs – for employers who are approved by the Economic Development Department for a Job Training Incentive Program (JTIP) and who creates qualified jobs after July 1, 2000, in an area of low population density. Click RPD-41238, Application for Rural Job Tax Credit to see the claim form. Click RPD-41243, Rural Job Tax Credit Claim Form to see the application. Click RPD-41247, Certificate of Eligibility for the Rural Job Tax Credit to see the eligibility certificate.

Technology Jobs – for employers who conduct qualified research and development at a facility in New Mexico, except at a facility operated for the U.S. government. Click RPD-41239, Application for Technology Jobs Tax Credit to see the application. Click RPD-41244, Technology Jobs Tax Credit Claim Form to see the claim form.

Welfare-to-Work – for qualified employers who are approved for the New Mexico Welfare-to-Work credit under the laws existing prior to January 1, 2008. This program is administered by the Department of Workforce Solutions. Please contact that agency for requirements and certification.
  • 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 ​

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Low-income residents may qualify for income tax credits.
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