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New Mexico 1099 Filing Requirements 2025

Understand your state filing requirements

  • New Mexico 1099 Due Date
  • New Mexico Form W-2 Due Date
  • New Mexico 1099 filing methods
  • New Mexico State Mailing Address
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Filing Requirement

New Mexico State Requires the following Forms:

Form 1099-MISC

Miscellaneous Information

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Form 1099-NEC

Nonemployee compensation

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Form 1099-K

Third-party transactions

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Form 1099-R

Distributions from Pensions

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Form 1099-INT

Interest Income

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Form W-2G

Gambling Winnings

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Form W-2

Wage and Tax Statements

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Deadline for New Mexico State Filing Taxes:

New Mexico Form 1099 Filing Deadline
February 02, 2026
New Mexico Form W-2 Filing Deadline
February 02, 2026

1099ly allows you to eFile New Mexico forms online with an easy and secure filing process.

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New Mexico State Filing Scenario for the following Forms:

Note: You need to file directly with the state for the 1099-NEC form only if it passes the prong test — i.e., income reported.

ScenarioCFSF ParticipationDirect State Filing
1099-MISC

Yes

Pricing: Free

Yes. Oil and gas 1099-MISC, pro forma 1099-MISC, or RPD-41285 and RPD-41374. Other 1099-MISC required only if state tax is withheld.

Filing method: Electronic

Pricing: $0.99 Per form

1099-NEC

Yes

Pricing: Free

Voluntary filing if state taxes are withheld. Note: Forms 1099-NEC and 1099-MISC that report New Mexico withholding filed on TRD-41409 (Non-Wage Withholding Return) by paper or electronically are not required by statute to be filed with the Department, but taxpayers may do so if they wish.

Filing method: Electronic

Pricing: $0.99 Per form

1099-K

Yes

Pricing: Free

NA

1099-B

Yes, if state taxes are not withheld.

Pricing: Free

Yes, if state taxes are withheld.

Filing method: Electronic

Pricing: $0.99 Per form

1099-R

Yes, if state taxes are not withheld.

Pricing: Free

Yes, if state taxes are withheld.

Filing method: Electronic

Pricing: $0.99 Per form

1099-G

Yes

Pricing: Free

NA

1099-INT

Yes, if state taxes are not withheld.

Pricing: Free

Yes, if state taxes are withheld.

Filing method: Electronic

Pricing: $0.99 Per form

W-2G

NA

Yes, if state taxes are withheld.

Filing method: Electronic

Pricing: $0.99 Per form

W-2

NA

Yes, mandatory state filing is required.

Filing method: Electronic

Pricing: $0.99 Per form

Additional state requirements: You may be required to file the New Mexico state reconciliation Form RPD-41072 upon the state's request. This must be filed through paper copies.

State Filing Corrections Pricing:

1099 Corrections
NA
W-2C
Filing method: Not Required · Pricing: N/A
1099-MISC1099-NEC1099-B1099-R1099-INTW-2G

New Mexico State Mailing Address

New Mexico Taxation and Revenue DepartmentP.O. Box 25128Santa Fe, NM 87504-5128

Frequently Asked Questions

Yes. New Mexico requires 1099 forms reporting New Mexico-source income or state tax withholding, including 1099-MISC, 1099-NEC, 1099-B, 1099-R, 1099-INT, and W-2G. New Mexico participates in the Combined Federal/State Filing Program for most forms.
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