E-filing and E-pay Mandates

The Taxation and Revenue Department requires electronic filing and/or payment for certain tax programs.

All programs have the ability for the tax return and payment to be filed electronically. However, the programs below have a mandate to file electronically, pay electronically, or both.

E-filings and payments are processed more quickly, help to minimize manual errors by both taxpayers and the Department, and allow for quicker resolution when problems do arise.

Exceptions and waivers are available for most programs subject to the mandates.

Electronically File and Pay

Taxpayers can file electronically using the Department’s Taxpayer Access Point(TAP) self-service portal. Tutorials on using TAP are available on the Department’s YouTube channel, New Mexico Taxation and Revenue.

Tax Preparers

Paid tax return preparers who prepare more than 25 New Mexico personal income tax returns must ensure that each return is submitted using Taxation and Revenue Department-approved electronic media (Section 7-1-71.4 NMSA 1978).

Preparers may use a software product approved by the Department to electronically file income tax returns. For a list of approved software vendors and the programs they support please visit the approved software folder at Software Developers : Tax Professionals (newmexico.gov)

A taxpayer may request an exception to the preparers requirement by completing form RPD-41338, Taxpayer Waiver for Preparers Electronic Filing Requirement and submitting it to the tax preparer. The tax preparer must check the box in the “Paid Preparer’s Use Only” section on form PIT-1 to indicate that a signed Taxpayer Waiver for Preparers Electronic Filing Requirement is on file.

Resources

The E-file and E-pay mandates, exception, and waiver forms are below. For more see publication FYI-108 available on the Forms & Publications page.