The Taxation and Revenue Department (the Department) publishes information for:
- Software providers that develop electronic transmissions of New Mexico income tax returns through the Federal/State (Fed/State) electronic filing (e-filing) program;
- Software providers that develop substitute copies of New Mexico income tax forms; and
- Tax practitioners who e-file New Mexico tax returns.
It is required for all software providers to register annually by submitting a Letter of Intent (LOI)/Operating and Non-Disclosure Agreement to the Department.
The Department will notify the industry when the LOI agreement becomes available each year.
Access to required form and schema specifications and testing criteria shall be provided through a secure file delivery system upon receipt, review, and approval of the LOI agreement.
For forms reproduction and information about participating in the New Mexico e-filing program, refer to the General Specification and Approval Procedures for the Reproduction of NM State Tax Forms.
Tax practitioners, refer to the 2020 Tax Preparer’s Guide for Income Tax Returns.