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QuickBooksHelp
Intuit
Intuit
posted
‎September 08, 2019 08:54 AM
last updated ‎February 27, 2021 1:33 AM

New Mexico Payroll Tax Compliance

SOLVED•by QuickBooks•QuickBooks Desktop Payroll•9•Updated 19 hours ago

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
WC-1 (Filing and Payment) WC Workers' Compensation Fee Form
Effective Date
Form Name
Workers' Compensation Fee Form
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit
or
Check
CRS-1 (Short Form) (Filing and Payment) WH Combined Report Form: For 3 or fewer business locations.
Effective Date
Form Name
Combined Report Form: For 3 or fewer business locations.
Filing Frequency
Monthly
Quarterly
Semi-Annual
Filing Due Dates
Due on the 25th of the month following the end of your reporting period.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit
or
Check
CRS-1 (Long Form) WH Combined Report Form: For more than 3 business locations.
Effective Date
Form Name
Combined Report Form: For more than 3 business locations.
Filing Frequency
Monthly
Quarterly
Semi-Annual
Filing Due Dates
Due on the 25th of the month following the end of your reporting period.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
RPD-41072 (Filing) WH RPD-41072 - Annual Withholding Form
Effective Date
Form Name
RPD-41072 - Annual Withholding Form
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
ES-903A (Filing) WH/UI Employer's Quarterly Wage and Contribution Report
Effective Date
Form Name
Employer's Quarterly Wage and Contribution Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file
Payment Methods-DIY
E-Pay on Web

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
Check
ES-903B (Filing) WH/UI Schedule B - Employer's Report of Wages Paid to Each Employee
Effective Date
Subform of
ES-903A
Form Name
Schedule B - Employer's Report of Wages Paid to Each Employee
Filing Frequency
Quarterly
Filing Due Dates
Filed with Form ES-903A when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
New Mexico Taxation and Revenue Department
Vendor Payable Name
Taxation and Revenue Department
Mailing Address
Revenue Processing Division
1200 South St. Francis Drive
Santa Fe, NM 87502
Phone Numbers
General Information
505-827-0700
Support Website URL
http://www.tax.newmexico.gov/contact-us.aspx
Agency Website URL
http://www.tax.newmexico.gov/Businesses/default.aspx

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:
New Year's Day - January 1
Martin Luther King, Jr. Birthday - January 18
Washington's Birthday - February 15
Memorial Day - May 31
Independence Day - July 5 (Observed)
Labor Day - September 6
Columbus Day - October 11
Veterans' Day - November 11 
Thanksgiving Day - November 25 
Christmas Day - December 25

State Observed Holidays:
Day after Thanksgiving - November 27
Christmas Day - December 24 (observed)
New Year's Day - December 31 (Observed)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NM Taxation and Revenue Dept CRS ID No.
QuickBooks Employer Account Number Format(s)
99-999999-999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Supplemental Rate Detail
4.9% if a flat rate was used for federal purposes. Must use the same method used to withhold for federal purposes.

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Agency Tax Payment Details

Effective Date
Tax Payment Name
NM Withholding

Verification Tracking

Last Verified Date
02-19-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Semiannual NM Withholding
Effective Date
Tax Payment Name
NM Withholding
Frequency
Semiannual
Liability Accrual Period
January through June and July through December
Due Date
Filings and taxes are due on the 25th of the month following the end of your reporting period
Threshold Requirement
If combined taxes (Gross Receipts & Withholding) due for the quarter are less than $200 per month and you are approved by the Taxation and Revenue Department.
Monthly NM Withholding
Effective Date
Tax Payment Name
NM Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Filings and taxes are due on the 25th of the month following the end of your reporting period
Threshold Requirement
If combined taxes (Gross Receipts & Withholding) due average more than $200 per month.
Quarterly NM Withholding
Effective Date
Tax Payment Name
NM Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Filings and taxes are due on the 25th of the month following the end of your reporting period
Threshold Requirement
If combined taxes (Gross Receipts & Withholding) due for the quarter are less than $200 per month and you are approved by the Taxation and Revenue Department.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
WH Filing: All monthly CRS-1 filers are required to file returns electronically.

W-2's: Employers who are required to file forms W-2 to the Department and who have more than 25 employees must file the W-2's electronically.
Employer Payment Requirements
No mandate.

Agency contact information

Effective Date
Agency Name
New Mexico Department of Workforce Solutions
Vendor Payable Name
New Mexico Department of Workforce Solutions
Mailing Address
Main Office Address
401 Broadway NE
Albuquerque, NM 87102
or
P.O. Box 1928
Albuquerque, NM 87103
Phone Numbers
Customer Service Line
877-664-6984, option 2 (FEIN of the account you are calling about will be requested)
Support Email
uitax.support@state.nm.us
Agency Website URL
https://www.dws.state.nm.us/Business/Unemployment-Insurance/Unemployment-Insurance-Tax-Information

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:
New Year's Day - January 1
Martin Luther King, Jr. Birthday - January 18
Washington's Birthday - February 15
Memorial Day - May 31
Independence Day - July 5 (Observed)
Labor Day - September 6
Columbus Day - October 11
Veterans' Day - November 11 
Thanksgiving Day - November 25 
Christmas Day - December 25

State Observed Holidays:
Day after Thanksgiving - November 27
Christmas Day - December 24 (observed)
New Year's Day - December 31 (Observed)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NM Dept of Workforce Solutions Employer's No.
QuickBooks Employer Account Number Format(s)
99999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.33%
Maximum Rate
5.4%
New Employer Rate
1%

Employer Wage Base

Effective Date
Wage Base Amount
$25,800.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Tax Payment Details

Effective Date
Tax Payment Name
NM Unemployment Insurance

Verification Tracking

Last Verified Date
04-23-2018

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly NM Unemployment Insurance
Effective Date
Tax Payment Name
NM Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers must file electronically.
Employer Payment Requirements
No mandate

State Disability

Agency contact information

Effective Date
Agency Name
New Mexico Taxation and Revenue Department
Vendor Payable Name
Taxation and Revenue Department
Mailing Address
Workers Compensation Fee
P.O. Box 2527
Santa Fe, NM 87504-2527
Phone Numbers
505-827-0700
Support Website URL
http://www.tax.newmexico.gov/contact-us.aspx
Agency Website URL
http://www.tax.newmexico.gov/Businesses/workers-compensation.aspx

Agency Holidays

Effective Date
Agency Holidays
see Revenue/Withholding

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NM Taxation and Revenue Dept CRS ID No.
QuickBooks Employer Account Number Format(s)
99-999999-99-9

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
$2.30
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A

Employer Wage Base

Wage Base Amount
N/A

Employee Rates

Effective Date
Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Tax Payment Details

Effective Date
Tax Payment Name
NM Workers' Compensation Fee

Verification Tracking

Last Verified Date
02-14-2019

Electronic Form Requirement Detail

Form ID
ES-903A/Schedule B
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the New Mexico Department of Workforce Solutions in order to e-file through QuickBooks.
Payment Enrollment Instructions
You don't need to enroll with the New Mexico Department of Workforce Solutions in order to e-pay through QuickBooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Alternative Submission Process
File and pay directly on the New Mexico Unemployment Insurance Tax System. You must be registered to use the system. If you're not currently registered, you can register online. To start the registration process, click Employer Registration on the Web site.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://www.tax.newmexico.gov/Businesses/register-your-business.aspx
Is there a registration fee?
No
What is the name of the form to use for registration?
Register Your Business Online
What is the link to the form for registration?
http://www.tax.newmexico.gov/Businesses/register-your-business.aspx
Additional information about the registration for this state.
Register online and receive a CRS identification number immediately. Applications submitted by mail are processed within one to two weeks

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://ui.dws.state.nm.us/Employer/Revenue/Registration/EmployerRegistration/RegisterEmployer.ASPX
Is there a registration fee?
Yes
What is the name of the form to use for registration?
NM UI Employer Registration
What is the link to the form for registration?
https://ui.dws.state.nm.us/Employer/Revenue/Registration/EmployerRegistration/RegisterEmployer.ASPX
Additional information about the registration for this state.
Online registration will create the account number immediately. At the end of the registration a user name and password will be provided. These should be used to log back in and retrieve the account number.

Online registration can not be started until the employer has paid $450.00 in wages.

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