New Mexico S-Corp Extension Payment Voucher

S-Corp Extension Payment Voucher
Form S-Corp-EXT
State of New Mexico Taxation and Revenue Department

2023 S-CORP-EXT Sub-Chapter S Corporate Income and Franchise
Tax Extension Payment Voucher

Purpose of this form. Use this 2023 S-Corp-EXT payment voucher to make an extension payment towards a 2023 corporate income
and franchise tax liability. An extension payment requires a federal automatic extension or a New Mexico extension; a payment towards
a potential tax liability with S-CORP-EXT avoids accrual of interest. 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 for individuals 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 S-Corp-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, and then click Business.
From the drop-down box in Account Type, select Corporate 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 RPD41096.
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 as soon as 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 THE DOTTED LINE)

2023 S-Corp-EXT

New Mexico Sub-Chapter S Corporate Income
and Franchise Tax Extension Payment Voucher

CORPORATION'S NAME

	

FEDERAL EMPLOYER IDENTIFICATION NUMBER
(FEIN)

MAILING ADDRESS
CITY, STATE AND ZIP CODE

Make your check or money order payable to:
New Mexico Taxation and Revenue Department
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 S-CORP-EXT, Extension Payment Voucher, Checklist
	Did you write your federal employer identification number (FEIN), S-Corp-EXT, and the correct
tax year ending date on your check?
	 Did you select the S-Corp-EXT for the correct tax year for which you are making the payment?
	 Did you mail your S-Corp-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 from 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 S-Corp-EXT, New Mexico Sub-Chapter S Corporate Income and Franchise
Extension Payment Voucher, is for taxpayers who obtained a federal automatic extension or
a New Mexico extension, who expect to owe tax on the 2023 S-Corp return, and who want to
make a payment towards the liability to avoid accrual of interest.
•	 Form S-Corp-PV, New Mexico Sub-Chapter S Corporate Income and Franchise Tax Payment
Voucher, is for taxpayers when making a payment towards a 2023 S-Corp return that has
already been filed or is filed when making the payment.
•	 Form S-Corp-ES, New Mexico Sub-Chapter S Corporate Income and Franchise Estimated
Tax Payment Voucher, is for taxpayers when 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.