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New Mexico Individual Income Tax Filing deadlines and extensions for 2025.
If you are a resident or have been involved in significant business operations within New Mexico, then you might be required to file New Mexico State Taxes. We look at the most important tax deadlines and tax extensions for New Mexico in 2025.
If your clients are residents or have been involved in significant business operations within New Mexico, they might be required to file New Mexico State Taxes. This guide outlines important tax deadlines and tax extensions for New Mexico in 2025.
New Mexico C Corporation Tax Deadlines for 2025
You must file and pay calendar year Corporate Income Taxes in New Mexico by April 15, 2026.
Extension to File Taxes in New Mexico for 2025
The Extension Deadline for New Mexico corporate income tax returns is October 15, 2026.
New Mexico automatically grants a six-month extension on filing corporate income tax returns if a federal extension is filed. If the corporation has not received a federal extension and needs additional time to file a corporate income tax return (CIT-1), request an extension by letter or by filing form RPD-41096, Extension of Time to File, on or before April 15, 2026.
This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2026.
New Mexico S Corporation & Partnership Tax Deadlines for 2025
You must file in New Mexico by March 15, 2026.
Extension to File S Corporation & Partnership Taxes in New Mexico for 2025
The Extension Deadline for New Mexico pass-through entity tax returns is September 15, 2026.
New Mexico automatically grants a six-month extension on filing pass-through entity income tax returns if a federal extension is filed. If the pass-through entity has not received a federal extension and needs additional time to file the S-Corp or PTE return, request an extension by letter or by filing RPD-41096, Extension of Time to File, on or before March 15, 2026.
This is an extension to FILE, not an extension to PAY – payment is still due March 15, 2026.
Estimated Tax Deadline for New Mexico 2025
Estimated tax payments are due:
See PIT-ES instructions for the amount to pay with each voucher.
Individual Tax Deadline for New Mexico 2025
You must file and pay Individual Income Taxes in New Mexico by April 15, 2026.
Extension to File Taxes in New Mexico for 2025
The Extension Deadline for New Mexico individual income tax returns is October 15, 2026.
New Mexico will automatically grant a six-month extension on filing personal income taxes if a federal extension is filed. This means you do not need to file for an extension in New Mexico if you file a federal extension. If you do NOT file a federal extension, file Form 41096 and pay 100% of tax liability to avoid penalties.
This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2026.
Estate Tax Deadline for New Mexico 2025
New Mexico does not have an Estate Tax.
Farmer and Fisherman Taxes for New Mexico 2025
If at least 2/3 of your gross income for the taxable year is derived from farming, you may pay estimated tax at any time on or before January 15, 2026. If you wait until January 15, 2026, you must pay the entire balance of the estimated tax. However, if farmers file their tax return on or before March 1, 2026 and pay the total tax at that time, they need not file estimated tax.
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
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