New Mexico 1099-MISC Filing Requirements, Tax Year 2026
What New Mexico requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies New Mexico's 1099-MISC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to New Mexico under CF/SF.
New Mexico accepts 1099-MISC through the IRS Combined Federal/State Filing Program (state code 35). New Mexico statute does not require a separate state filing of 1099-MISC even when NM income tax was withheld on the payment, but two carve-outs apply: (1) oil and gas proceeds — remitters of NM oil-and-gas rents and royalties must file 1099-MISC, pro-forma 1099-MISC, or Form RPD-41285 directly with TRD by the last day of February following the calendar year, and (2) only the amount of rent and royalties paid from NM properties should be reported when the federal 1099-MISC is used for that purpose. TAP at https://tap.state.nm.us is the direct-filing portal.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Oil-and-gas-proceeds remitters file 1099-MISC directly with TRD |
Remitters of New Mexico oil and gas rents and royalties must file Form 1099-MISC (or a pro-forma 1099-MISC, or Form RPD-41285) directly with TRD on or before the last day of February following the calendar year. Remitters with more than 50 NM payees must file electronically; remitters with fewer than 50 may file paper. When using federal 1099-MISC for this purpose, report only the rent and royalty amounts paid from NM properties. |
| Ordinary 1099-MISC with NM withholding is not statutorily required |
Per FYI-330 Rev. 12/2025, 1099-MISC forms that report NM withholding via Form TRD-41409 (Non-Wage Withholding Return) and that do not report pension/annuity or gambling winnings withholding are not required by statute to be filed with TRD, though filers may submit them voluntarily. |
Deadlines and extensions
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies New Mexico's 1099-MISC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-MISC records to New Mexico automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
Late-filing penalties
New Mexico penalty overview
Quarterly withholding information return penalty (NMSA 7-3-13(D)): $50 per missed/non-electronic filing for any employer with more than 50 employees that fails to file the quarterly withholding information return on time or on a department-approved electronic medium.
Tax preparer e-file penalty (NMSA 7-1-71.4): $5 per personal-income-tax return filed in violation of the preparer e-file mandate (applies to preparers of more than 25 NM PIT returns; not directly a 1099 information-return penalty).
General late-filing / failure-to-pay civil penalties (NMSA 7-1-69): apply to the underlying withholding tax liability for late returns and payments.
Frequently asked questions
Does New Mexico require filing of 1099-MISC for tax year 2026?
Does New Mexico participate in the CF/SF program?
What is the New Mexico 1099-MISC filing deadline for tax year 2026?
What format does New Mexico accept for 1099-MISC?
Do I need to file 1099-MISC with New Mexico if I also filed federally?
What happens if I miss the New Mexico 1099-MISC deadline?
How do I register to file with New Mexico?
Source citations
“New Mexico participates in the Combined Federal/State Filing Program for submitting information returns (income and withholding statements) electronically. This program allows taxpayers to report the state withholding information while reporting the federal information. Information returns that may be submitted using this program are Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and W-2G.”
“1099-MISC forms filed electronically through the Federal/State program are considered to be filed timely if you comply with the due dates set by the IRS for electronic filing.”
“The Internal Revenue Service (IRS) transfers the federal and state reporting information on these returns to participating states if properly coded. Specifications and requirements adhere to those in IRS Publication 1220. To learn about the IRS specifications for filing information returns electronically, visit www.irs.gov and search for Publication 1220. For the IRS to forward the state withholding information to New Mexico, all state withholding information must be included along with the correct code. New Mexico's program code is 35.”
“Remitters who have more than 50 payees that receive New Mexico oil and gas proceeds are required to file using one of the Department's approved electronic methods Remitters who have fewer than 50 payees are encouraged to file using one of the Department's approved electronic filing methods but can also file a paper submittal by mailing it to: New Mexico Taxation and Revenue Department P.O. Box 5779 Santa Fe, New Mexico 87502-5779”
“Forms 1099-NEC or 1099-MISC that show withholding that was reported on Form TRD-41409, Non-Wage Withholding Return, 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, though taxpayers may do so if they wish”
Additional notes
New Mexico participates in the IRS Combined Federal/State Filing Program (CF/SF) using state code 35, so opting in at the federal level forwards 1099-DIV, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-R, W-2G and other CF/SF-eligible information returns to TRD. Filers can also (or instead) upload 1099 data directly to TRD's Taxpayer Access Point (TAP) at https://tap.state.nm.us using the IRS Publication 1220 specification. Effective January 1, 2026, all annual income and withholding statements (Forms W-2, W-2G, and 1099-R) reporting NM withholding must be submitted electronically regardless of employee count. The annual reconciliation Form RPD-41072 is kept in the filer's records and is not submitted to the Department.
Scope: Original 1099 filings with no New Mexico state income tax withheld. State agencies revise rules without notice; verify with the New Mexico state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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