1. All NM Taxes
  2. Frequently Asked Questions
  3. Who can use the Combined Report System (CRS)?

Who can use the Combined Report System (CRS)?

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).