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Should the return and payment be mailed to the same address?

No, returns are mailed to:

New Mexico Tax and Revenue Department

P.O. Box 25122
Santa Fe, NM 87504-5122
Payments, including estimated payments, should be mailed to:

New Mexico Taxation and Revenue Department

P.O. Box 8390
Santa Fe, NM 87504-8390

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Taxation and Revenue New Mexico

1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

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