{"id":1874,"date":"2020-10-23T10:06:31","date_gmt":"2020-10-23T16:06:31","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?page_id=1874"},"modified":"2025-12-16T14:22:05","modified_gmt":"2025-12-16T21:22:05","slug":"e-filing-mandates-overview","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/e-filing-mandates-overview\/","title":{"rendered":"E-filing and E-pay Mandates"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_repeat=&#8221;round&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_start=&#8221;#ffffff&#8221; background_color_gradient_end=&#8221;#dedede &#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;4px||4px||true|false&#8221; background_color_gradient_stops_tablet=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_stops_phone=&#8221;#ffffff 0%|#dedede  100%&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#c9c9c9&#8243; global_module=&#8221;210&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#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;][et_pb_dmb_breadcrumbs font_icon=&#8221;&#x35;||divi||400&#8243; home_icon=&#8221;&#xe074;||divi||400&#8243; use_home_text=&#8221;on&#8221; home_text=&#8221;Tax Professionals&#8221; use_home_url=&#8221;on&#8221; home_url=&#8221;\/tax-professionals\/tax-professionals\/&#8221; _builder_version=&#8221;4.16&#8243; _dynamic_attributes=&#8221;link_option_url&#8221; _module_preset=&#8221;default&#8221; body_text_color=&#8221;#282728&#8243; separator_text_color=&#8221;#282728&#8243; link_text_color=&#8221;#000000&#8243; custom_padding=&#8221;0px||0px|15px|false|false&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjE4NTMifX0=@&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; specialty=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;Explore Section &#038; Events&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe044;||divi||400&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;7b5e95ba-231a-438c-8dd9-6676746c29e6&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_blurb][et_pb_sidebar area=&#8221;et_pb_widget_area_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;50d7f88b-470d-49c8-b370-96c4a9bca4df&#8221; custom_margin_tablet=&#8221;10px||||false|true&#8221; custom_margin_phone=&#8221;&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;|4%|20px|4%|false|true&#8221; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; specialty_columns=&#8221;3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_row_inner _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;|20px||20px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title meta=&#8221;off&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;|300|||||||&#8221; title_font_size=&#8221;50px&#8221; title_letter_spacing=&#8221;-3px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_post_title][et_pb_text _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><em>The Taxation and Revenue Department requires electronic filing and\/or payment for certain tax programs.<\/em><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>Exceptions and waivers are available for most programs subject to the mandates.<\/p>\n<h2><strong>Electronically File and Pay<\/strong><\/h2>\n<p>Taxpayers can file electronically using the Department\u2019s <a href=\"https:\/\/tap.state.nm.us\/TAP\/_\/\" target=\"_blank\" rel=\"noopener\"><strong>Taxpayer Access Point<\/strong><\/a>(TAP) self-service portal. Tutorials on using TAP are available on the Department\u2019s <a href=\"https:\/\/www.youtube.com\/@nm_taxandrev\" target=\"_blank\" rel=\"noopener\"><strong>YouTube channel<\/strong><\/a>, New Mexico Taxation and Revenue.<\/p>\n<h2><strong>Tax Preparers<\/strong><\/h2>\n<p>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).<\/p>\n<p>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 <a href=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/e-filing-mandates-overview\/software-developers\/\" target=\"_blank\" rel=\"noopener\"><strong>Software Developers : Tax Professionals (newmexico.gov)<\/strong><\/a><\/p>\n<p>A taxpayer may request an exception to the preparers requirement by completing form <a href=\"https:\/\/realfile.tax.newmexico.gov\/rpd-41338.pdf\" target=\"_blank\" rel=\"noopener\"><strong>RPD-41338, Taxpayer Waiver for Preparers Electronic Filing Requirement<\/strong><\/a> and submitting it to the tax preparer. The tax preparer must check the box in the \u201cPaid Preparer\u2019s Use Only\u201d section on form PIT-1 to indicate that a signed Taxpayer Waiver for Preparers Electronic Filing Requirement is on file.<\/p>\n<h2><strong>Resources<\/strong><\/h2>\n<p>The E-file and E-pay mandates, exception, and waiver forms are below. For more see <a href=\"https:\/\/realfile.tax.newmexico.gov\/FYI-108.pdf\" target=\"_blank\" rel=\"noopener\"><strong>publication FYI-108<\/strong><\/a> available on the <a href=\"https:\/\/www.tax.newmexico.gov\/forms-publications\/\" target=\"_blank\" rel=\"noopener\"><strong>Forms &amp; Publications<\/strong><\/a> page.<\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.21.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"rf-table\" data-public=1 data-account-guid=\"34821a9573ca43e7b06dfad20f5183fd\" data-folder-id=\"18ebc2dc-bb51-4205-8211-fbda86c9a498\" data-widget-id=\"693e6340-6340-479e-9a70-1d39520106fc\"><\/div>\n<p>[\/et_pb_code][et_pb_code _builder_version=&#8221;4.21.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"rf-table\" data-public=1 data-account-guid=\"34821a9573ca43e7b06dfad20f5183fd\" data-folder-id=\"37663583-399e-4f7c-a10a-24d9c49c1eab\"><\/div>\n<p>[\/et_pb_code][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-1874","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>E-filing and E-pay Mandates : Tax Professionals<\/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\/tax-professionals\/e-filing-mandates-overview\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"E-filing and E-pay Mandates : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"The Taxation and Revenue Department requires electronic filing and\/or payment for certain tax programs. 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