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  2. E-filing and E-pay Mandates

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E-filing and E-pay Mandates

The Taxation and Revenue Department requires electronic filing and/or payment in some tax programs.

Taxpayers should be familiar with the requirements for the particular tax programs that apply to their businesses.  Not all programs are subject to the same requirements. For example, some may require e-filing but not e-payment, and programs may have different thresholds for the mandates.

E-filings and payments are processed more quickly, help to minimize manual errors by both taxpayers and the Department, and allow for quicker resolution when problems do arise.

Taxpayers can file electronically using the Department’s Taxpayer Access Point (TAP) self-service portal. Tutorials on using TAP are available on the Department’s YouTube channel, New Mexico Taxation and Revenue.

More information also is available in publication FYI-108.

E-file and E-pay mandates are located in a folder below and on the Forms & Publications page.

Exceptions and waivers are available for most programs subject to the mandates. Forms are available in the E-file and E-pay Exceptions folder below and on the Forms & Publications page.

Also, paid tax return preparers who prepare more than 25 New Mexico personal income tax returns must ensure that each return is submitted using Taxation and Revenue Department-approved electronic media. See bulletin, B-300.9 PIT E-File Mandate for more information on the preparers mandate.

Preparers may use a software product approved by the Department to electronically file income tax returns. For a list of approved software vendors and the programs they support please visit the approved software folder at Software Developers : Tax Professionals (newmexico.gov)

A taxpayer may request an exception to the preparers requirement by completing form RPD-41338, Taxpayer Waiver for Preparers Electronic Filing Requirement and submitting it to the tax preparer. The tax preparer must check the box in the “Paid Preparer’s Use Only” section on form PIT-1 to indicate that a signed Taxpayer Waiver for Preparers Electronic Filing Requirement is on file.