By Lisa Lopata
The New Mexico Taxation and Revenue Department (TRD) has issued information on IRS disaster relief tax payment and filing extensions and filing additional disaster relief extensions in New Mexico. (B-100.43, IRS Disaster Relief Extensions and New Mexico Taxes, N.M. Tax. and Rev. Dept., 10/22/2025; B-100.44, N.M. Tax. and Rev. Dept., 10/22/2025; B-100.45, N.M. Tax. and Rev. Dept., 10/22/2025; B-100.46, N.M. Tax. and Rev. Dept., 10/22/2025; B-100.47 N.M. Tax. and Rev. Dept., 10/22/2025; B-100.48 N.M. Tax. and Rev. Dept., 10/22/2025.)
Federal Extensions for New Mexico Taxpayers
The TRD has announced that New Mexico taxpayers entitled to a federal tax relief extension because they are located in a federal disaster area outside New Mexico may assume that a similar extension exists for New Mexico taxes. Filing and payment extensions for New Mexico personal income tax, corporate income tax, gross receipts tax, compensating tax, withholding taxes, oil and gas taxes, combined fuel tax, and other excise taxes are extended to the due dates in the federal bulletin.
New Mexico Extension Forms
A taxpayer does not need to file Form TRD-41432 (Disaster Relief Extension Notification) or Form RPD-41096 (Application for Extension of Time to File) to take advantage of a federal extension. However, a taxpayer may use these forms to file for a state due date or extension missed due to good cause. New Mexico has clarified options for filing extensions by updating past guidance for 2025 disaster relief extensions for Lincoln, Dona Ana, and Mora counties, the Trout Fire and the Cotton Fire and 2024 extensions for the South Fork Fire, the Salt Fire, and flooding and the Chavez Country flooding.
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