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.
Tax Forms
Agency Form Detail
| Form ID | Tax Code | Form Name | |
|---|---|---|---|
| New Hire Report (Filing) | UI | New Hire Report | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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| WC-1 (Filing and Payment) | WC | Workers' Compensation Fee Form | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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| CRS-1 (Short Form) (Filing and Payment) | WH | Combined Report Form: For 3 or fewer business locations. | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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| CRS-1 (Long Form) | WH | Combined Report Form: For more than 3 business locations. | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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| RPD-41072 (Filing) | WH | RPD-41072 - Annual Withholding Form | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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| State W2 (Filing) | WH | Wage and Tax Statement | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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| ES-903A (Filing) | WH/UI | Employer's Quarterly Wage and Contribution Report | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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| ES-903B (Filing) | WH/UI | Schedule B - Employer's Report of Wages Paid to Each Employee | view |
Send Methods Available in QuickBooks Desktop Payroll
Send Methods Available in QuickBooks Online Payroll
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Withholdings
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
- For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holiday: Day after Thanksgiving - November 29 (Presidents Day)
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
- Allowance Amount Detail
- $4,150
- 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 | |
|---|---|---|
| Monthly | NM Withholding | view |
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| Quarterly | NM Withholding | view |
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| Semiannual | NM Withholding | view |
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Electronic Mandate Requirements
- Effective Date
- Employer Filing Requirements
- WH Filing: All monthly CRS-1 filers are required to file returns electronically. W-2 Filing: Employers who are required to file Forms W-2 to the Department and who have more than 50 employees must file the W-2s electronically. 2019 W-2's filed in 2020: 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.
Unemployment Tax
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, ext 3 (FEIN of the account you are calling about will be requested)
- Support Email
- uitax.support@state.nm.us
Agency Holidays
- Effective Date
- Agency Holidays
- For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holiday: Day after Thanksgiving - November 29
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
- $24,800.00
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 | view |
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Electronic Mandate Requirements
- Effective Date
- Employer Filing Requirements
- All employers must file electronically.
- Employer Payment Requirements
- No mandate
Other Taxes
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
- To: 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
E-file & Pay
Electronic Form Requirement Detail
| Form ID | |
|---|---|
| ES-903A/Schedule B | view |
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Employer Registration
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.
