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For tax year 2026 returns filed in 2027
New Mexico requires direct filing for certain 1099s, while others are filed through the Combined Federal/State Filing Program. Check the oil and gas reporting rule, electronic filing requirements, and 2027 due dates before filing.
Miscellaneous Information
New Mexico accepts Form 1099-MISC through the Combined Federal/State Filing Program for most payments. However, special rules apply to oil and gas proceeds. Remitters must file directly with the state using Form 1099-MISC, a pro forma version, Form RPD-41285, and Form RPD-41374 for qualifying nonresident remitters. For payments with New Mexico withholding reported on Form TRD-41409, direct filing is not required though voluntary filing is allowed.
Nonemployee Compensation
New Mexico receives Form 1099-NEC through the Combined Federal/State Filing Program. When the New Mexico withholding on the form has already been reported on Form TRD-41409, no separate direct filing is required. Nonemployee compensation becomes reportable once it reaches $2,000 for 2026TY. That threshold does not apply when backup withholding applies. In that case, filing is required no matter the amount.
Payment Card and Third-Party Network Transactions
New Mexico's Combined Federal/State Filing Program covers Form 1099-K. FYI-330 does not list this form among those requiring a separate direct filing with the state. The form follows two different reporting thresholds: payment-card transactions remain reportable regardless of the amount, while third-party settlement organizations report once a payee's gross payments exceed $20,000 across more than 200 transactions.
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc
Payers must file Form 1099-R for each payee when New Mexico tax is withheld from a pension or annuity payment. Form 1099-R participates in the CF/SF program. Electronic filing will become mandatory for these statements starting January 1, 2026.
Interest Income
Form 1099-INT qualifies for CF/SF reporting in New Mexico. The federal threshold generally applies when reportable interest reaches $10, with a $2,000 threshold applying to certain interest payments.
Certain Gambling Winnings
New Mexico requires gambling establishments to report winnings on Form W-2G whenever state tax is withheld. These statements must be filed electronically starting with tax year 2026. Form W-2G also qualifies for the Combined Federal/State Filing Program.
Wage and Tax Statement
Employers in New Mexico are required to provide an annual wage statement, Form W-2, for each person on payroll. Beginning January 1, 2026, these annual statements must be filed electronically regardless of the number of employees reported.
Note:
New Mexico's Form 1099 deadlines vary by filing route. A return sent through the Combined Federal/State Filing Program uses the federal e-file deadline rather than the state filing deadline.
Electronic submission is required for annual W-2, W-2G, and 1099-R statements with New Mexico withholding, effective January 1, 2026.
Tax1099 prepares, validates, and e-files your federal and New Mexico information returns from one secure platform.
New Mexico's Combined Federal/State Filing Program covers the following form types: Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and W-2G. Filers should use code 35 and the payer's 11-digit New Mexico Business Tax Identification Number when forwarding returns.
Form W-2 is not part of the CF/SF program. Any Form W-2G or Form 1099-R with New Mexico withholding must be sent electronically to the Department.
Oil and gas remitters work under their own set of rules, too. This reporting requires filing Form 1099-MISC or Form RPD-41285 directly, with Form RPD-41374 added when a nonresident remittee is involved.
The required annual statements that report New Mexico withholding on wages, pension and annuity payments, and gambling winnings must be submitted electronically.
On the federal side, tax year 2026 information returns filed during the 2027 season need to use IRIS. The IRS is shutting down the older FIRE system ahead of that filing season.
New Mexico is a rolling conformity state that bases its state income tax on the current federal tax code. But that conformity does not override the state's own information-return filing rules.
The state decouples corporate income tax from select OBBBA provisions, but only for tax years beginning on or after January 1, 2027.
Certain federal thresholds changed under OBBBA. For 2026, the reporting threshold for Form 1099-NEC and select Form 1099-MISC categories increased to $2,000 reporting threshold. This threshold does not apply to every Form 1099-MISC payment type. Royalties and substitute dividend or tax-exempt interest payments require reporting starting at $10; fishing-boat proceeds carry no minimum at all; gross proceeds paid to attorneys and cash purchases of fish for resale are reportable at $600; and qualifying direct sales keep their separate $5,000 threshold.
Third-party settlement organizations must report on Form 1099-K once a payee's gross payments exceed $20,000 and the transaction count exceeds 200 for the year. Certain Form W-2G gambling winnings also have a $2,000 federal threshold for 2026TY, though the exact figure still depends on the gambling type, the wager, and the applicable withholding rules.
None of these federal shifts changes what New Mexico itself requires. New Mexico Form W-2, Form W-2G, and Form 1099-R statements, with applicable withholding, follow their own reporting requirements.
Oil-and-gas remitters work under a separate set of annual statement rules. A Form 1099-NEC or Form 1099-MISC that shows only Form TRD-41409 withholding stays outside the statutory filing requirement, though filing it voluntarily remains available.
New Mexico accepts Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and W-2G through the Combined Federal/State Filing Program. When forwarding through this program, use New Mexico's program code, 35, and include the payer's 11-digit NMBTIN.
Direct filing is required for annual Form W-2 reporting and, when applicable, for Form W-2G and Form 1099-R when there is New Mexico withholding.
No. If the only withholding on a Form 1099-NEC or Form 1099-MISC has already been reported on Form TRD-41409, meaning no pension, annuity, or gambling withholding is involved, the state doesn't require a direct filing, though a filer can still submit one voluntarily..
New Mexico's annual Form W-2, Form W-2G, and Form 1099-R statements have to be filed by January 31. For tax year 2026, that date falls on February 1, 2027, since January 31 lands on a Sunday. Direct oil and gas annual statements have to be filed by March 1, 2027..
Starting January 1, 2026, New Mexico requires electronic filing of annual statements reporting employee wage withholding, pension and annuity withholding, and gambling-winnings withholding. Every employer must file wage statements electronically, no matter how many employees they have. Electronic filing is also mandatory for oil and gas remitters if they have more than 50 remittees.
Remitters of oil and gas proceeds must send each remittee an annual statement showing the total income paid and any tax withheld. This can be done using Form 1099-MISC, a pro forma version, or Form RPD-41285. If the federal Form 1099-MISC is used, report only rent and royalties from New Mexico properties on it. A remitter also needs to file Form RPD-41374 for any nonresident remittee who has agreed to pay the tax directly.
Filers can complete Form RPD-41072, the Annual Summary of Withholding Tax, and keep it on file without sending it to the Department.
Even though OBBBA raised several federal reporting thresholds for 2026 tax year, these federal changes don't alter New Mexico's own direct-filing rules under FYI-330. Senate Bill 151's OBBBA decoupling only affects the state corporate income tax, starting in 2027; it has no bearing on tax year 2026 information-return requirements.
Manage Federal and New Mexico filing together. From bulk data import and validation to e-filing and status tracking, Tax1099 helps you manage applicable state returns efficiently.