New Mexico Fiduciary Extension Payment Voucher

Fiduciary Extension Payment Voucher
Form FID-EXT
State of New Mexico Taxation and Revenue Department

2023 FID-EXT Fiduciary Income Tax Extension Payment Voucher
Purpose of this form. Use this 2023 FID-EXT payment voucher to make an extension payment towards a 2023 fiduciary income tax
liability. An extension payment requires a federal automatic extension or a New Mexico extension; a payment towards a potential tax
liability with FID-EXT avoids accrual of interest, if paid timely. By obtaining an extension of time to file your return, penalty for failure
to file and pay is waived through the extension period, provided you file the return and pay the tax shown on the return by the extended due date. Interest accrues even if you obtain an extension of time to file and pay the return. Interest is assessed daily at the
quarterly rate established by the U.S. Internal Revenue Code on the amount of tax due. The Department posts annual and daily interest
rates for each quarter at www.tax.newmexico.gov. In the black navigation bar at the top, click INDIVIDUALS. Under FILE YOUR TAXES,
select Penalty and Interest Rates.
If you expect to owe more tax when you file your 2023 return and you obtained an extension of time to file, make a payment using the
2023 FID-EXT payment voucher to avoid the accrual of interest on the principal tax due. Submit the payment voucher at the bottom with
your check or money order.
About the Application for Extension of Time to File.
•	

Federal automatic extension filed. New Mexico recognizes and accepts an Internal Revenue Service (IRS) automatic extension
of time to file. If you obtain the federal automatic extension by filing Form 7004, Application for Automatic Extension of Time to File
Certain Business Income Tax, Information, and Other Returns for tax year 2023, you have the federal automatic extension period
allowed by the IRS to file your New Mexico return. You do not need to file Form RPD-41096, Application for Extension of Time to File.
Detach the voucher at the bottom and submit it to the Department with your extension payment.

•	

New Mexico extension request filed. If you expect to file your federal return by the original due date or by the federal automatic
extension of time to file allowed by the IRS, but you need additional time to file your New Mexico return, you must obtain approval
through the state. To request approval, you must submit Form RPD-41096, Application for Extension of Time to File, on or before the
due date of the return or the extended due date of the return. You may submit RPD-41096 at the same time you submit your extension
payment. Detach the voucher at the bottom and submit it to the Department with your extension payment.

You may submit your payment with the payment voucher below or pay online at no charge by electronic check. You can pay online through
Taxpayer Access Point (TAP) at https://tap.state.nm.us. Under Payments, click Make a Payment, then click Business. From the Account Type drop-down, select Fiduciary Income Tax. The electronic check authorizes the Department to debit your checking account
in the amount and on the date you specify. You may also use a credit card for your online payment. A convenience fee is applied for
using a credit card. The State of New Mexico uses this fee, calculated on the transaction amount, to pay charges from the credit card
companies. To file a New Mexico application for extension of time to file and pay, you must submit Form RPD-41096.
NOTE: When you provide a check as payment, you authorize us to use information from your check to make a one-time electronic fund
transfer from your account. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from
				
your account the same day you make your payment.
MAIL TO: New Mexico Taxation and Revenue Department
PO Box 25127
Santa Fe, NM 87504-5127

Please cut on the dotted line to detach the voucher and then submit it with your payment to the Department.
(CUT ON DOTTED LINE)

2023 FID-EXT

New Mexico Fiduciary Income Tax Extension Payment Voucher

NAME OF ESTATE OR TRUST
NAME AND TITLE OF FIDUCIARY

FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN)

ADDRESS OF FIDUCIARY (number & street)	

CITY, STATE AND ZIP CODE

Make your check or money order payable to:
New Mexico Taxation and Revenue Department
Using your own envelope,
mail payment and voucher to:
New Mexico Taxation and Revenue Department
P.O. Box 25127, Santa Fe, NM 87504-5127

AMOUNT ENCLOSED	

,

,

.
.

00

State of New Mexico Taxation and Revenue Department

2023 FID-EXT, Extension Payment Voucher, Checklist
	Did you write the federal employer identification number (FEIN), FID-EXT, and the correct tax
year on your check?
	 Did you select the FID-EXT for the correct tax year for which you are making the payment?
	 Did you mail your FID-EXT and check to the address on the payment voucher?
 	Did you sign and include your check?
 Did you attach Form RPD-41096, Application for Extension of Time to File, or otherwise submit a
timely request for a New Mexico extension? You can download this form at www.tax.newmexico.gov.
At the top, click FORMS & PUBLICATIONS, then select Extension from the Income Taxes folder. If
you obtained a federal automatic extension, you do not need to file RPD-41096 unless the requested
extension period extends beyond the time allowed by the federal automatic extension.
 	Are you using the correct form?
•	 Form 2023 FID-EXT, Extension Payment Voucher, is for taxpayers who have obtained a
federal automatic extension or a New Mexico extension, who expect to owe tax on their
2023 FID-1 return, and who want to make a payment towards the liability to avoid accrual
of interest.
•	 Form FID-PV, Tax Payment Voucher, is for taxpayers when making a payment towards a
2023 FID-1 return that has already been filed or is filed when making the payment.
•	 Form FID-ES, Estimated Payment Voucher, is used by taxpayers making an estimated
payment towards the current year tax liability.
SUBMIT ONLY A HIGH-QUALITY PRINTED, ORIGINAL FORM AND FOLLOW THESE INSTRUCTIONS. With

the high-speed scanners the Department uses when processing payment vouchers, a quality form
helps ensure accuracy. Do not use a photocopy of the voucher. Because the scanners can read
only one page size to process vouchers, it is important to cut on the dotted line only. When
printing the voucher from the Department website or a software product, prevent resizing by
setting the printer’s page scaling function to None. If your payment voucher has a scanline (a very
long row of numbers) within the bottom 1 and 1/2-inch of the voucher, do not write in the area
around the scanline.
IMPORTANT: Please make sure you submit the payment with the payment voucher.