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New Mexico Business State Tax Extension I LLCs / Partnerships Filing Guide

Form RPD-41096 | Extension of Time to File  ·  LLCs / Partnerships  ·  Business Filing Guide

Overview

New Mexico LLCs and partnerships are subject to state tax filing requirements, administered by the New Mexico Taxation and Revenue Department. New Mexico grants an automatic extension tied to an approved IRS extension, making the process simple for businesses that have already filed IRS Form 7004.

Original Filing Deadline

• The original due date for the New Mexico LLCs / Partnerships return is March 16, 2026. File or remit full payment by this date to remain in good standing.
• Extension Period & Extended Deadline
• New Mexico automatically grants an extension to file, provided you have obtained an approved federal extension from the IRS by filing IRS Form 7004. With a valid IRS extension, the New Mexico extended deadline becomes September 15, 2026. No separate state extension form is required—the federal extension serves as your New Mexico extension.

Payment Is Still Due by Original Deadline

The extension applies to filing only—it is not an extension to pay taxes owed. Any outstanding tax liability must be paid by the original due date of March 16, 2026 to avoid penalties and interest. Use the New Mexico | Online Tax Extension Payment to pay electronically. For mail-in payments, use Form RPD-41096 | Extension of Time to File and send to: Taxation and Revenue Department P.O. Box 630 Santa Fe, New Mexico 87504-0630

Late Filing and Payment Penalties

Failure to File: $100 each month or fraction thereof, plus 5% per month or fraction thereof of the underpayment not to exceed 25%.

Best Practices

• Estimate and pay your New Mexico business tax by March 16, 2026 to avoid interest and penalties.
• File IRS Form 7004 with the IRS to secure your federal extension, which New Mexico automatically honors.
• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed New Mexico LLCs / Partnerships return by September 15, 2026.

Final Thoughts

• New Mexico’s business tax extension is straightforward once your federal extension is approved. Pay 100% of any tax due by March 16, 2026 and file your LLCs / Partnerships return by September 15, 2026.
• Quick Reference Table
• State Abbreviation
• NM
• State Name
• New Mexico
• Business Entity Type
• LLCs / Partnerships
• Extension Status
• Approved with Federal
• Return Due Date
• March 16, 2026
• Extended Due Date
• September 15, 2026
• Other Information
• New Mexico grants your business an automatic 6-month extension provided you have obtained an approved IRS extension. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.
• Online Payment
• New Mexico | Online Tax Extension Payment
• Payment Voucher Form
• Form RPD-41096 | Extension of Time to File
• State Payment Agency
• New Mexico Taxation and Revenue Department
• Mailing Address with Payment
• Taxation and Revenue Department P.O. Box 630 Santa Fe, New Mexico 87504-0630
• Failure to File Penalties
• $100 each month or fraction thereof, plus 5% per month or fraction thereof of the underpayment not to exceed 25%.

Working with a Tax Professional

Business tax returns are complex—a licensed CPA or Enrolled Agent can maximize deductions, ensure accurate calculations, and handle filing on your behalf. Here's how working with a TaxPro typically goes:

1. 1Get matched with a verified U.S.-based CPA or Enrolled Agent
2. 2Upload your business documents via secure drag-and-drop
3. 3Review and approve your return with upfront, transparent fees
4. 4Your TaxPro files your New Mexico return by September 15, 2026

Quick Reference Table

State Abbreviation	NM
State Name	New Mexico
Business Entity Type	LLCs / Partnerships
Extension Status	Approved with Federal
Return Due Date	March 16, 2026
Extended Due Date	September 15, 2026
Other Information	New Mexico grants your business an automatic 6-month extension provided you have obtained an approved IRS extension. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.
Online Payment	New Mexico | Online Tax Extension Payment
Payment Voucher Form	Form RPD-41096 | Extension of Time to File
State Payment Agency	New Mexico Taxation and Revenue Department
Mailing Address with Payment	Taxation and Revenue Department P.O. Box 630 Santa Fe, New Mexico 87504-0630
Failure to File Penalties	$100 each month or fraction thereof, plus 5% per month or fraction thereof of the underpayment not to exceed 25%.