How to Make a Payment
The Taxation and Revenue Department accepts many forms of payments for taxes due, but electronic payment is required in some tax programs.
Pay online on Taxpayer Access Point (TAP)
Making a payment online at the department website, Taxpayer Access Point (TAP). TAP is fast, easy, and electronic check payments are free.
After you submit your payment information, you will receive an online confirmation. 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.
You also can make a payment with a Credit Card. We accept Visa, MasterCard, American Express or Discover. Debit and Credit Card payments are immediately reflected in your balance on TAP. However, credit card payments do incur a convenience fee.
Electronic check payments from your checking account can be made at no charge. Electronic Check payments can take multiple days to be fully processed. During that time your payment will show as pending.
Taxpayer Access Point (TAP) Online Payment Features
- View payment history
- Cancel pending check payments
- Set up a payment plan.
- Set up recurring payments
- Submit a payment for a future date up to 180 days in advance
- Receive a confirmation upon payment
- Make estimated payments
- Pay at time of TAP return filing
An Automated Clearinghouse (ACH) deposit, an electronically transmitted credit, uses specific formats. The ACH deposit is made payable to the New Mexico State Treasurer and deposited with the state’s fiscal agent, which is Wells Fargo Bank.
This payment option is only available for select tax programs. For more information, please see Publication FYI-401, Special Payment Methods which can be found in the Publications folder on the Forms &Publications page.
Fedwire is a payment service operated by the Federal Reserve System as a private wire network for transfers between financial institutions holding accounts at the Federal Reserve Bank. The Fedwire is initiated by your bank or company, made payable to the New Mexico State Treasurer, and deposited with the state’s fiscal agent, which is Wells Fargo Bank. You will need to provide your bank or computer programmer with the correct bank account information.
This payment option is only available for select tax programs. For more information, please see Publication FYI-401, Special Payment Methods.
Special Payment Methods, E-Filing and E-Pay Mandates
E-file and e-pay mandates are in effect for a variety of tax programs. Please see the mandates in the E-File and E-Pay Mandates folder on the Forms & Publications page.
More information on e-fling mandates are available in FYI-108, Electronic Filing Mandate .
Certain taxpayers with large tax liabilities must transmit their tax payments electronically or by another special payment method as prescribed by New Mexico Law Section 7-1-13.1 NMSA 1978.
If you are unable to pay the full amount owed, you can request a payment plan. More information is available on the Payment Plans page. A self-service payment plan option also is available in taxpayers’ accounts on Taxpayer Access Point.
You may pay by mail sending a check or money order to the Taxation and Revenue Department with a payment voucher. Please refer to the Contact Us page to determine the correct mailing address for each type of tax.
Make your check or money order payable to New Mexico Taxation and Revenue Department. For certain tax payments, a payment voucher must be attached to a check or money order to be sure that your payment is properly applied.