{"id":1786,"date":"2020-10-22T13:29:30","date_gmt":"2020-10-22T19:29:30","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?p=1786"},"modified":"2026-04-11T13:12:49","modified_gmt":"2026-04-11T19:12:49","slug":"oil-and-gas-proceeds-withholding-tax","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/22\/oil-and-gas-proceeds-withholding-tax\/","title":{"rendered":"Oil and Gas Proceeds Withholding Tax"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>Anyone who makes payments of amounts derived from oil and gas production from a well located in New Mexico (remitter) to a nonresident (remittee) of New Mexico must withhold tax from those payments. There are exceptions and adjustments to the requirement to withhold from a remittee.\u00a0Please refer to form\u00a0<strong><a href=\"https:\/\/realfile.tax.newmexico.gov\/rpd-41284.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">RPD-41284, Quarterly Oil and Gas Proceeds Withholding Tax Return Instructions<\/a><\/strong>.<\/p>\n<p>The remitter must file\u00a0and pay the tax using form\u00a0<strong><a href=\"https:\/\/realfile.tax.newmexico.gov\/rpd-41284.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">RPD-41284,\u00a0Quarterly Oil And Gas Proceeds Withholding Tax Return<\/a>\u00a0<\/strong>on the 25th day of the month following the end of the calendar quarter in which the taxes are withheld.\u00a0The return and tax payment can be electronically filed and paid on the Department&#8217;s\u00a0<a href=\"https:\/\/tap.state.nm.us\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>web file services<\/strong><\/a>\u00a0page.<\/p>\n<p>Additional annual filing\u00a0is required. See\u00a0<strong>Bulletin B-200.13<\/strong>\u00a0for a description of the latest changes.<\/p>\n<p>Annually&#8230;<\/p>\n<ul>\n<li>Annual statements of withholding must be filed with the Department for each recipient. Annual statements of withholding are filed using\u00a0form\u00a0<a href=\"\/businesses\/wp-content\/uploads\/sites\/4\/2020\/11\/rpd-41285-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>RPD-41285,Annual Statement of Withholding of Oil and Gas Proceeds<\/strong><\/a><strong>\u00a0<\/strong>or federal form 1099-MISC.<\/li>\n<li>Remitters must also file a report of the remittees who have entered into an agreement with\u00a0the remitter to pay the New Mexico tax required on the oil and gas proceeds. See\u00a0<strong><a href=\"\/businesses\/wp-content\/uploads\/sites\/4\/2020\/11\/2017rpd-41374.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">RPD-41374,\u00a0Annual Report of Non-Resident Remittees Holding an Agreement to Pay Tax on Oil and Gas Proceeds<\/a><\/strong>.<\/li>\n<li>The remitter\u00a0must\u00a0complete form\u00a0<strong>RPD-41283,\u00a0Annual Summary of Oil and Gas Proceeds Withholding Tax<\/strong>\u00a0by the last day of February of the year following the calendar year in which withholding occurs, but is\u00a0not\u00a0required to submit the form to the Department. RPD-41283 remains in the\u00a0records of the remitter.<\/li>\n<\/ul>\n<p>If the remitter has more than 50 payees who receive New Mexico oil and gas proceeds to report, remitters are required to file Form RPD-41374 through the Department&#8217;s web site, and\u00a0Forms 1099-Misc,\u00a0pro-forma\u00a01099-Misc or\u00a0Form RPD-41285 electronically, either through the Combined Federal\/State Filing Program or through the Department&#8217;s\u00a0<a href=\"https:\/\/tap.state.nm.us\/Tap\/_\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>web site<\/strong><\/a>.\u00a0If the remitter is unable to file electronically because a hardship exists and there is no reasonable access to the Internet in the taxpayer&#8217;s community, the remitter may request Department approval to file by paper. The remitter may request approval by filing Form\u00a0<a href=\"https:\/\/realfile.tax.newmexico.gov\/rpd-41350.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>RPD-41350,\u00a0E-File Exception Request Form<\/strong><\/a>. The request must be received by the Department at least 30 days before the taxpayer&#8217;s electronic report is due.<\/p>\n<h3>Contact Information<\/h3>\n<p>New Mexico Taxation and Revenue Department<br \/>P.O. Box 25127<br \/>Santa Fe, NM 87504-5127<\/p>\n<p>For assistance, call (505) 827-0825.<br \/>Or for tax return help, email us at\u00a0<strong><a href=\"mailto:CIT.TaxReturnHelp@tax.nm.gov\">CIT.TaxReturnHelp@tax.nm.gov<\/a><\/strong><\/p>\n<h3>Links<\/h3>\n<p><strong><a href=\"https:\/\/tap.state.nm.us\/Tap\/_\/\" target=\"_blank\" rel=\"noopener noreferrer\">Online Services<\/a><\/strong><br \/><strong><a href=\"\/forms-publications\/\" target=\"_blank\" rel=\"noopener\">All Forms &amp; Publications<\/a><\/strong><br \/><strong><a href=\"\/forms-publications\/\" target=\"_blank\" rel=\"noopener\">Bulletins\u00a0<\/a><\/strong><br \/>Statutory Reference: Look for\u00a0<a href=\"http:\/\/www.nmonesource.com\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Chapter 7, Article 3A NMSA 1978<\/strong><\/a>\u00a0in the New Mexico State Statutes.<\/p>\n<h3>Oil and Gas Proceeds Withholding Tax Forms and Documents<\/h3>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<div class=\"rf-table\" data-public=1 data-account-guid=\"34821a9573ca43e7b06dfad20f5183fd\" data-folder-id=\"87338d5e-b2ed-487c-b8a5-b9d485b8c1c0\"><\/div>\n<p>[\/et_pb_code][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p><strong><a href=\"\/businesses\/other-all-nm-taxes\/\">back to list<\/a><\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anyone who makes payments of amounts derived from oil and gas production from a well located in New Mexico (remitter) to a nonresident (remittee) of New Mexico must withhold tax from those payments. There are exceptions and adjustments to the requirement to withhold from a remittee.\u00a0Please refer to form\u00a0RPD-41284, Quarterly Oil and Gas Proceeds Withholding [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[23],"tags":[],"class_list":["post-1786","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Oil and Gas Proceeds Withholding Tax : Businesses<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/22\/oil-and-gas-proceeds-withholding-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oil and Gas Proceeds Withholding Tax : Businesses\" \/>\n<meta property=\"og:description\" content=\"Anyone who makes payments of amounts derived from oil and gas production from a well located in New Mexico (remitter) to a nonresident (remittee) of New Mexico must withhold tax from those payments. 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