The Taxation and Revenue Department encourages you to file electronically. E-filing is safer, faster, and more convenient. 

Taxpayers and tax practitioners are encouraged to file income tax returns either through the department’s free Taxpayer Access Point (TAP), IRS Direct File, or by using an accepted tax software. 

Individuals who both file and pay their income tax electronically have an extended filing deadline of April 30. If April 30 is on a Saturday, Sunday or legal state or national holiday, the due date is the next business day.

Taxpayer Access Point (TAP)

The TAP website at https://tap.state.nm.us is a secure online resource that lets you electronically file your return for free.

If you are required to file a federal income tax return, first complete the federal return you will file with the Internal Revenue Service (IRS) before starting your TAP return. You will use information from your federal return on your New Mexico income tax return.

Other TAP features include:

• See information about your return, payment, and refund
• Pay existing tax liabilities online
• Check the status of a refund
• Change your contact information
• Register a business

Direct File

Direct File allows taxpayers to electronically file their federal tax return for free, directly with the IRS.  IRS Direct File does not file your state return. However, Direct File allows taxpayers to import data from their federal return into New Mexico’s Taxpayer Access Point (TAP), which can save time that would otherwise be spent on duplicative and time-consuming data entry.

Direct File may be a good option if you:

 – Are willing to file your state return using TAP

– Lived in New Mexico for all of 2024

– Earned all of your income in New Mexico in 2024

– Plan to use the same filing status for both your federal and state return

– Take the standard deduction

Taxpayers must meet eligibility criteria to participate in Direct File, which is available at

IRS Direct File | Internal Revenue Service.

Modernized e-File

The Department maintains a list of accepted software for all income tax programs, including Personal Income Tax (PIT). The list shows supported tax software by vendor name and software product name and lists all income tax programs for which the product has been approved.

View the accepted software list to verify whether a software product is approved to process individual income tax returns for the current tax year. For each tax year, this list is published at the end of the vendor validation process, typically no later than the first week of February.

New Mexico’s approval of a vendor’s tax software product is not an endorsement of their software or their ability to perform. Acceptance into the New Mexico program simply means they have demonstrated the ability to transmit electronic data to the state in an acceptable format and/or to acknowledge the transmission of such data.

Mailing a paper tax return

Taxpayers have the option of filing a paper return. However, they should be aware that paper returns are more prone to errors, such as calculation mistakes or missing information, and take much longer to process than electronic returns.

If you want to avoid these issues, consider filing electronically. It’s faster, more accurate, and you can get your refund sooner.

If you do not have access to a computer or are uncomfortable using one, a variety of organizations offer tax preparation services for seniors or low-income taxpayers. A list of those organizations can be found here.

For additional information refer to forms and publications.

Paying a tax return

You can pay your tax due online for at the TAP website. There is no charge if you pay by electronic check. An electronic check authorizes the Department to debit a checking account in the amount and on the date specified. You may also use a credit card. A convenience fee is applied to reimburse the state for fees the credit card companies charge the State of New Mexico. The fee is calculated on the amount of the transaction.

If you are mailing a payment with your return, mail your return, payment and voucher to: NM Taxation and Revenue Dept. P.O. Box 8390 Santa Fe, NM 87504-8390.