New Mexico Income Tax
General administration:
Taxation and Revenue Department
Revenue Processing Division
PO Box 630
Santa Fe, NM 87504-0630
505-827-0832
Request identification number by filing Form ACD-31015 (Application for Business Tax Identification Number):
Department of Taxation and Revenue
Manuel Lujan Sr. Building
1200 Saint Francis Drive
PO Box 5374
Santa Fe, NM 87504-0630
505-827-0951
Taxation and Revenue Department
5301 Central NE
PO Box 8485
Albuquerque, NM 87198-8485
505-841-6200
Department of Taxation and Revenue
3501 South Main Street
PO Box 479
Farmington, NM 87499-0479
505-325-5049
Department of Taxation and Revenue
2540 El Paseo, Bldg #2
PO Box 607
Las Cruces, NM 88004-0607
505-524-6225
Roswell Department of Taxation and Revenue
400 N Pennsylvania Ave Ste 200
PO Box 1557
Roswell, NM 88202-1557
505-624-6065
Electronic funds transfer required if withholding in excess of $25,000.
Deposit and report monthly or semi annual withholdings by filing Form CRS-1 (Combined Report Form) by 25th day of following month:
Department of Taxation and Revenue
PO Box 25128
Santa Fe, NM 87504-5128
505-827-0700
Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) by January 31.
Deactivate identification number by filing Form ACD-31075 (Registration Update) (see addresses for Form RP-31 above).
Report annual non-employee compensation in excess of $600 by filing Form 1096 (Annual Summary and Transmittal of US Information Returns) and Forms 1099:
Department of Taxation and Revenue
PO Box 25128
Santa Fe, NM 87504-5128
