New Mexico 1099 Reporting Requirements

Required 1099 Forms

  • 1099-MISC
  • 1099-INT
  • 1099-DIV
  • 1099-R

You must file the 1099 forms ONLY if there is state tax withholding.

Due Dates

Filing TypeDue Date
Electronic FilingFebruary 28

CF/SF Program

The state of New Mexico participates in the CF/SF program. The 1099s will automatically be forwarded by IRS.

A payor who has withheld New Mexico tax from pensions or annuities may submit the forms (1099-R) electronically by using the Combined Federal/State Filing Program.

Note: New Mexico requires the following information returns: Federal forms 1099-R, and 1099-MISC, (for oil and gas proceeds and pass-through entity withholding). Additionally, any other income and withholding return that includes New Mexico income tax withheld must be sent to the Department.

Transmittal/Reconciliation Form

The state of New Mexico mandates the filing of the Annual Summary of Withholding Tax Form RPD-41072 if your 1099-R contains state tax withholding.

What is the User Responsible for?

Be sure to file the Annual Summary of Withholding Tax Form RPD-41072 directly with the state.

E-filing & Paper Filing

This state accepts both e-filing and paper filing.

State Filing Agency

Be Compliant

  • 1099 State e-File Support
  • IRS e-File as low as $0.99/form
  • Print and Postal Mail

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