New Mexico (NM)
April 15, 2026
October 15, 2026
✓ Automatic w/ Federal
NM — New MexicoNew Mexico Personal Income Tax Extension — What You Need to Do
If you have a federal extension (Form 4868), New Mexico automatically extends your filing deadline to October 15, 2026 — no separate New Mexico form needed. You only need to file Form RPD-41096 by April 15, 2026 if you need more time than the federal extension provides.
New Mexico Extension Checklist — 2026
Two things to handle. Whether you need Form RPD-41096 depends on whether your federal extension gives you enough time.
April 15, 2026
Pay Any New Mexico Tax Due (File Form RPD-41096 If Needed)
Check with Form PIT-EXT NM Taxation and Revenue Dept.
PO Box 8390
Santa Fe, NM 87504-8390
An extension doesn’t extend the time to pay — interest still accrues.
October 15, 2026
File Federal + New Mexico Return
File your federal return now and add your New Mexico state return — Form PIT-1 — in the same session. Filing sooner means a faster refund. Your New Mexico extended deadline is October 15.
Start Federal + New Mexico Return →
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New Mexico Late Filing & Payment Penalties — What It Costs to Wait
Unlike most states, New Mexico charges a single combined penalty that covers both late filing and late payment — not two separate rates.
| Charge Type | Rate | Cap | Trigger |
|---|---|---|---|
| Late Filing & Late Payment Penalty (combined) | 2% of unpaid tax per month (or part) | 20% | Return filed and/or tax paid after the due date |
| Interest | 7% per year (through Q1 2026, IRC-tied and resets quarterly) | No cap | Accrues from April 15 on any unpaid balance — cannot be waived |
New Mexico State Extension Details
| Extension Type | Automatic with Federal Extension |
| Original Filing Deadline | April 15, 2026 (for both paper and e-filed returns) |
| Extended Filing Deadline | October 15, 2026 |
| Extension Period | 6 months (federal-aligned) |
| Extension Form | Form RPD-41096 — only required if you need more time than the federal extension provides |
| Return Form | Form PIT-1 |
| Federal Extension Required? | Not required, but a federal extension automatically covers New Mexico through October 15 |
| Payment Deadline | April 15, 2026 (extension does not extend time to pay) |
| Online Payment Portal | Taxpayer Access Point (TAP) |
| Extension Payment (Form PIT-EXT) Mailing Address | NM Taxation and Revenue Dept., PO Box 8390, Santa Fe, NM 87504-8390 |
| Return Mailing Address (refund/no payment) | NM Taxation and Revenue Dept., PO Box 25122, Santa Fe, NM 87504-5122 |
| Return Mailing Address (balance due) | NM Taxation and Revenue Dept., PO Box 8390, Santa Fe, NM 87504-8390 |
| State Agency | New Mexico Taxation and Revenue Department |
| Late Filing / Late Payment Penalty (combined) & Interest | 2% of unpaid tax per month, capped at 20%; 7% annual interest |
New Mexico Tax Extension — Frequently Asked Questions
Do I need to file Form RPD-41096?
Not if a federal extension already gives you enough time — New Mexico automatically follows it to October 15, 2026. File RPD-41096 only if you need additional time beyond that.
Does New Mexico charge separate late-filing and late-payment penalties?
No. New Mexico combines both into a single 2%-per-month penalty, capped at 20% of the unpaid tax — unlike most states that stack two separate penalty rates.
What if I owe New Mexico tax when I request the extension?
Pay what you can by April 15, 2026 using Form PIT-EXT or online via TAP. The extension covers filing only, not payment — interest accrues from the original due date regardless, and cannot be waived.
What if I’m due a refund?
If you’re due a refund, no extension form or payment is required. Filing sooner still gets your refund to you faster.
Which New Mexico return form do I need?
Form PIT-1 is New Mexico’s individual income tax return, used by residents, part-year residents, and nonresidents alike.
Where do I mail my return versus my extension payment?
Extension payments (Form PIT-EXT) and balance-due returns both go to PO Box 8390. Refund or no-payment returns go to PO Box 25122 instead — different addresses, so double-check before mailing.
Ready to File? Start Federal + New Mexico
File your federal return and add New Mexico state in the same session. October 15 extended deadline — secure, fast, with live support.