New Mexico 1099 filing requirements (2026)
New Mexico does not generally require businesses to file Forms 1099-NEC or 1099-MISC with the state.
| State 1099-NEC filing required? | No |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | Not required. If submitted voluntarily, NM's general due date for income and withholding statements is January 31. |
| IRS CF/SF participant | Yes |
| Filing portal | https://tap.state.nm.us |
How does New Mexico treat the new $2,000 federal threshold?
Not applicable: NM TRD FYI-330 (Rev. 12/2025) says Forms 1099-NEC or 1099-MISC showing withholding reported on Form TRD-41409 (Non-Wage Withholding Return), other than pension/annuity or gambling withholding, 'are not required by statute to be reported to the Department, though taxpayers may do so if they wish.' No state threshold applies.
What if you withheld New Mexico income tax?
NM requires W-2, W-2G and 1099-R statements showing NM withholding to be filed electronically by January 31 (TAP or CF/SF, NM program code 35). Nonemployee-compensation withholding is reported on TRD-41409 and does not require 1099 copies. Oil and gas proceeds and pass-through entity withholding have separate statements (RPD-41285 etc.). The annual summary is Form RPD-41072.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how New Mexico's rules apply.
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