The rules
| 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. |
| Due date | January 31 for W-2, W-2G and 1099-R (to the Department and to payees). Last day of February for oil and gas statements and RPD-41374; 1099-MISC sent through CF/SF is timely if it meets the IRS electronic due dates. |
| How | Two approved electronic methods: Taxpayer Access Point (tap.state.nm.us, individual entry or bulk .txt upload) or the IRS Combined Federal/State program with New Mexico code 35 and the payer’s 11-digit NMBTIN in positions 663–722 of the B record; without the NMBTIN the file is not forwarded. From January 1, 2026 all W-2, W-2G and 1099-R with withholding must be electronic regardless of count. Form RPD-41072 (annual summary) is kept, not submitted. |
| State 1099-K threshold | None. |
| Nonresident withholding | Oil and Gas Proceeds and Pass-Through Entity Withholding Tax: remitters withhold on oil and gas proceeds paid to nonresident remittees (RPD-41284 quarterly, RPD-41285/RPD-41374 annually); PTEs withhold on nonresident owners’ net income. No general nonresident contractor withholding. |
- FYI-330 Rev. 12/2025 lists 1099-B, DIV, G, INT, K, MISC, NEC, OID, PATR, R and W-2G as accepted through CF/SF, and names CF/SF as an approved method for the required statements, so CF/SF satisfies New Mexico when the NMBTIN is coded; only oil and gas remitter reports must go to the Department directly.
- Starting with 2026 periods, employers and pension payors also file quarterly Form TRD-41431 but still submit W-2/1099-R electronically.
Questions people ask about New Mexico
Do I have to file 1099s directly with New Mexico?
Not for most payers: Without withholding there is no New Mexico 1099 filing. 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?
January 31 for W-2, W-2G and 1099-R (to the Department and to payees). Last day of February for oil and gas statements and RPD-41374; 1099-MISC sent through CF/SF is timely if it meets the IRS electronic due dates.
How do I file 1099s with New Mexico?
Two approved electronic methods: Taxpayer Access Point (tap.state.nm.us, individual entry or bulk .txt upload) or the IRS Combined Federal/State program with New Mexico code 35 and the payer’s 11-digit NMBTIN in positions 663–722 of the B record; without the NMBTIN the file is not forwarded. From January 1, 2026 all W-2, W-2G and 1099-R with withholding must be electronic regardless of count. Form RPD-41072 (annual summary) is kept, not submitted.
Does New Mexico have its own 1099-K threshold?
None.
Does New Mexico require withholding on payments to nonresident contractors?
Oil and Gas Proceeds and Pass-Through Entity Withholding Tax: remitters withhold on oil and gas proceeds paid to nonresident remittees (RPD-41284 quarterly, RPD-41285/RPD-41374 annually); PTEs withhold on nonresident owners’ net income. No general nonresident contractor withholding.
Verified September 24, 2026 against https://realfile.tax.newmexico.gov/FYI-330.pdf. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.