Do I have to file 1099s with New Mexico?
| Form | New Mexico tax withheld | No withholding |
|---|---|---|
| 1099-R | CF/SF ok | Not required |
| W-2G | CF/SF ok | Not required |
| 1099-NEC | Not required | Not required |
| 1099-MISC | Not required | Not required |
| All other 1099 types | Not required | Not required |
New Mexico wants only statements that report New Mexico withholding on pensions, annuities and gambling winnings (1099-R and W-2G).
The rules for tax year 2026
| Forms filed with the state | Only statements reporting New Mexico withholding on wages, pensions and annuities, or gambling winnings: W-2, W-2G and 1099-R. FYI-330 states that 1099-NEC and 1099-MISC showing non-wage withholding ‘are not required by statute to be reported to the Department, though taxpayers may do so if they wish.’ Oil and gas remitters file 1099-MISC, a pro-forma 1099-MISC or RPD-41285 separately. |
| Who must file | Payers that withheld New Mexico tax on pensions, annuities or gambling winnings; oil and gas remitters. A payer of ordinary 1099-NEC/MISC income has no New Mexico filing, with or without withholding. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | No general 1099 filing requirement; only withholding statements (W-2, W-2G, 1099-R) are required"Forms 1099-NEC or 1099-MISC that show withholding that was reported on Form TRD-41409... but which did not report withholding from pensions and annuity payments or from gambling winnings, are not required by statute to be reported to the Department."Source: FYI-330 (Rev. 12/2025) |
| State 1099-K threshold | Not addressed (1099-K is listed as a CF/SF-eligible form only)Source: FYI-330 (Rev. 12/2025) |
| State backup withholding | None foundNot found in FYI-330 or on the Withholding Tax and Workers Compensation page.Source: TRD: Withholding TaxFull detail: New Mexico backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed for contractors. FYI-330 covers withholding on oil and gas proceeds and on pass-through entity payments to nonresident remittees or owners only.Source: FYI-330 (Rev. 12/2025)Full detail: New Mexico backup and nonresident withholding |
| Where to file | Taxpayer Access Point (TAP), More... > File Upload > Upload Bulk W2 or 1099 Data (TXT) |
| File format for tax year 2026 | Pub 1220 or CF/SFSee the specifications below. |
| Annual transmittal or reconciliation | Form RPD-41072, Annual Summary of Withholding Tax (kept in records; "does not need to be submitted") Starting with 2026 periods, employers and pension payors also file quarterly Form TRD-41431; W-2s and 1099-Rs are still submitted electronically.Due: on or before last day of JanuaryForm: FYI-330 (Rev. 12/2025) |
| Due dates | Withholding statements (W-2, W-2G, 1099-R) are due to the Department "by January 31st." Oil and gas 1099-MISC or RPD-41285 are due the last day of February. CF/SF 1099-MISC is "timely if you comply with the due dates set by the IRS." The Department's withholding web page instead says information returns are "generally required to be reported to the New Mexico Taxation and Revenue Department (Department) by the last day of February." FYI-330 (Rev. 12/2025) is the more specific, dated document.Source: FYI-330 (Rev. 12/2025) |
| Combined Federal/State (CF/SF) | "New Mexico participates in the Combined Federal/State Filing Program" for "1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and W-2G." Program code 35. Nothing on IRIS. FYI-330 names no letter of intent or other advance notice for CF/SF; it requires the NMBTIN in the B record.Source: FYI-330 (Rev. 12/2025) |
| Penalties | Not addressed on the state's pages; the federal rule applies.Source: FYI-330 (Rev. 12/2025) |
Some items for New Mexico are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Determine whether any 2026 1099 reports NM withholding on pensions/annuities (1099-R), gambling (W-2G), or oil and gas proceeds; NEC/MISC are not statutorily required.
- All statements with NM withholding on wages, pensions or gambling must be filed electronically.
- File via TAP: More... > Upload Bulk W2 or 1099 Data (TXT), or key the forms individually.
- Alternatively use CF/SF with code 35 and the NMBTIN in B record positions 663-673.
- Submit by January 31, 2027 (oil and gas: last day of February).
- Complete RPD-41072 for your records.
File specifications and filing system
Questions people ask about New Mexico
Do I have to file 1099s directly with New Mexico?
It depends on the form. With New Mexico withholding: CF/SF copy is enough: R, W-2G. Not required: NEC, MISC, all other 1099s. Without withholding: Not required: R, W-2G, NEC, MISC, all other 1099s. Payers that withheld New Mexico tax on pensions, annuities or gambling winnings; oil and gas remitters. A payer of ordinary 1099-NEC/MISC income has no New Mexico filing, with or without withholding.
Which 1099 forms does New Mexico require?
Only statements reporting New Mexico withholding on wages, pensions and annuities, or gambling winnings: W-2, W-2G and 1099-R. FYI-330 states that 1099-NEC and 1099-MISC showing non-wage withholding ‘are not required by statute to be reported to the Department, though taxpayers may do so if they wish.’ Oil and gas remitters file 1099-MISC, a pro-forma 1099-MISC or RPD-41285 separately.
When are 1099s due in New Mexico?
Withholding statements (W-2, W-2G, 1099-R) are due to the Department "by January 31st." Oil and gas 1099-MISC or RPD-41285 are due the last day of February. CF/SF 1099-MISC is "timely if you comply with the due dates set by the IRS." The Department's withholding web page instead says information returns are "generally required to be reported to the New Mexico Taxation and Revenue Department (Department) by the last day of February." FYI-330 (Rev. 12/2025) is the more specific, dated document.
How do I file 1099s with New Mexico?
Determine whether any 2026 1099 reports NM withholding on pensions/annuities (1099-R), gambling (W-2G), or oil and gas proceeds; NEC/MISC are not statutorily required. All statements with NM withholding on wages, pensions or gambling must be filed electronically. File via TAP: More... > Upload Bulk W2 or 1099 Data (TXT), or key the forms individually. Alternatively use CF/SF with code 35 and the NMBTIN in B record positions 663-673. Submit by January 31, 2027 (oil and gas: last day of February). Complete RPD-41072 for your records.
Does New Mexico have its own 1099-K threshold?
Not addressed (1099-K is listed as a CF/SF-eligible form only)
Does New Mexico require withholding on payments to nonresident contractors?
Not addressed for contractors. FYI-330 covers withholding on oil and gas proceeds and on pass-through entity payments to nonresident remittees or owners only. See the New Mexico backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what New Mexico adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in New Mexico who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.