How to Make a Payment
You can pay your New Mexico personal income tax, estimated income tax, or past-due income tax online, by mail or in person.
Making a payment online is fast, easy and free. If you pay at the time you file, you can use New Mexico WebFile or if you would like to pay after you have filed your return, you can use Taxpayer Access Point (TAP).You can use an electronic check or credit card when making a payment.
- Electronic check payments can be set up for a future date. This is especially useful for setting up quarterly estimated tax payments. You can submit payments for four separate debit dates in one online session.
- Credit card payments are processed daily and are subject to a convenience fee. The convenience fee is a reimbursement for charges the credit card companies bill to the state when you pay by credit card.
Online Payment Features
The online payment application also allows you to cancel recent payments and view payments made through the online payment system. The online payment application does not calculate required annual payment for you. The taxpayer must determine the estimated payment amount. Installment payments can be set up for a future date. You can plan for separate payments with different debit dates in one online session. The online payment application also allows you to cancel recent payments and view payments made through the online payment system.
Pay by Mail
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 personal income tax payments, a payment voucher must be attached to a check or money order to be sure that your payment is properly applied.
Pay in Person
To pay in person, please visit a district office.
If you are unable to pay the full amount owed, you can request a payment plan. For information about payment plans, see Payment Plans.
We offer two ways to submit a tax payment online. You may submit the payment either with your return or separately using the Webfile site. Using Webfile you may also select a payment date into the future. You may also use this service to pay your tax notice.
NM Webfile allows you to make a tax payment using a credit card or electronic check. We accept Visa, MasterCard, Discover, and American Express credit card payments. Please note that credit card payments are subject to a convenience charge of 2.40% of the total obligation.The fee reimburses the state for fees charged by credit card companies when you use your card to pay. There is no fee for electronic check payments.
You may also submit a payment with your paper return or with an assessment notice. With all payments you must submit documentation identifying the taxpayer, the tax program and the return or assessment for which you wish to make payment. Depending on the tax program and the type of liability, you may need to submit a payment voucher or the bottom portion of a notice. In all cases you should write your tax identification number and the type of program on your check or money order. Payment vouchers are available for most payments that do not have a return or notice attached.
E-Filing and E-Pay Mandates
Tax & Rev has put into effect many e-file and e-pay mandates. Please see the mandates in the E-File and E-Pay Mandates folder here > E-File and E-Pay Mandate folders.
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 CRS-1 Form for the report period:
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 2.40% 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.