E-file & E-pay Mandate

E-file & E-pay Mandate Effective January 2026 for WWT,
WKC & NWT Accounts

Effective filing period beginning January 1, 2026; the New Mexico Taxation and Revenue Department (TRD) mandates the electronic filing and payment of the combined Worker’s Compensation Fee Return and Employees Quarterly Wage and Withholding Report (TRD-41431) for all taxpayers subject to these filing requirements.  These returns must be filed quarterly on or before the twenty-fifth (25th) day of the month following the close of each calendar quarter

The Department also mandates electronic filing of tax return and electronic payment of taxes due to non-wage withholding tax and wage withholding tax.

Returns shall be filed electronically using a Department-approved electronic medium like the Department’s Taxpayer Access Point (TAP).

Accepted electronic payment methods include credit card, ACH debit (TAP EFT), ACH Credit and Fedwire. (Refer to FYI-401 for more information)

Forms and instructions are now available on the Department website: Forms & Publications : Taxation and Revenue New Mexico

• TRD-41431 Worker’s Compensation Fee Return and Employees Quarterly Wage
  and Withholding Report (WKC)
• TRD-41414 Wage Withholding Tax Return (WWT)
• TRD-41409 Non-Wage Withholding Tax return (NWT)

Bulk Filer Schema to be made available mid-January 2026, date to be announced via TAP banner or press release.