Flood-affected Lincoln and Doña Ana Counties Taxpayers Get Extension
Taxpayers affected by recent floods in Lincoln and Doña Ana Counties can now file business tax returns due July 25 and August 25 by October 27 without penalties.
The Taxation and Revenue Department (TRD) extension applies to businesses affected by flooding in the two counties. Late filing and payment penalties will be waived, though state law does not allow TRD to waive interest.
What You Need to Know
New deadline: October 27, 2025
Original due dates: July 25 and August 25, 2025
Penalty relief: Late filing and payment penalties waived
Interest: Cannot be waived under state law
How to Request the Extension
Taxpayers must notify TRD in writing, either by letter or email, that they qualify as affected taxpayers and provide supporting documentation. This can be done before filing or after receiving a notice for late payment penalties and interest.
Details about eligibility and requirements are available in the updated Bulletin 100.47, available in the publications folder on the Forms & Publications webpage.
Taxpayers can also complete Form RPD-41096, Extension of Time to File. A link to that form and other general information is located on our webpage extension of time to file.
Contact Information
Email forms or letters to:
Gross Receipts Tax: GRT.TRDHelp@tax.nm.gov
Withholding Tax: WHT.TRDHelp@tax.nm.gov
Workers Compensation Tax: WKC.TRDHelp@tax.nm.gov
Special Tax Programs: Other.Taxes@tax.nm.gov
Mail to: P.O. Box 630, Santa Fe, New Mexico 87504-0630
