New Mexico tax deadlines in 2026: filing dates and estimated payments
Deadlines that fall in calendar 2026: the 2025 return and the 2026 estimated payments. Different year? See New Mexico 2025 →
New Mexico deadlines in 2026
| 2025 individual return due | April 15, 2026 |
|---|---|
| Extended filing deadline | October 15, 2026 |
| Payment due | April 15, 2026, extension or not |
| Final 2025 estimated payment | January 15, 2026 |
| 2026 estimated payments | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Conforms to April 15 for both paper and e-filed returns. New Mexico's former April 30 deadline for electronically-filed returns was repealed effective the 2025 tax year (2025 HB 218AA). A valid federal extension is honored automatically to October 15.
New Mexico estimated tax payments in 2026
Every individual who must file a New Mexico personal income tax return must pay estimated tax; an underpayment penalty is evaluated when the tax shown on the return exceeds estimated payments plus withholding by $1,000 or more.
| Q1 (2026 tax year) | April 15, 2026 |
|---|---|
| Q2 (2026 tax year) | June 15, 2026 |
| Q3 (2026 tax year) | September 15, 2026 |
| Q4 (2026 tax year) | January 15, 2027 |
| Voucher | Form PIT-ES, Personal Income Tax Estimated Payment Voucher |
| Underpayment safe harbor | The required annual payment is the lesser of 90% of the tax on the current year's return or 100% of the tax on the prior year's return if a full-year New Mexico return was filed for the prior year. |
| Pay online | tap.state.nm.us |
The PIT-ES voucher is not tax-year specific. Farmers and ranchers (two-thirds of gross income) may make one estimated payment by January 15 of the following year or file and pay in full by March 1.
Source: tax.newmexico.gov, read September 3, 2026. “For calendar-year filers who owe estimated tax payments, estimated tax payments are due by April 15, June 15, and September 15 of the tax year, and by January 15 of the following year.”
All 51 jurisdictions in one table: state estimated tax payment dates for 2026.
New Mexico extensions
Every state's rule in one table: which states accept the federal extension in 2026.
| Does New Mexico accept the federal extension? | Yes. A federal extension is honored; no state form. |
|---|---|
| State extension form | Form RPD-41096 |
| Original due date | April 15, 2026 |
| Extended due date | October 15, 2026 |
| Payment | Still due April 15, 2026. The extension is to file, not to pay. An extension does not extend the time to pay; interest accrues from the original due date on any tax due. |
| How to get it | If you obtained the federal automatic extension nothing is filed with New Mexico; submit Form RPD-41096 only for a state-only extension or more time than the federal extension allows, and pay any tax with the PIT-EXT payment voucher. |
Source: tax.newmexico.gov, read September 3, 2026. “We follow IRS rules for extensions of time for filing a return. If you have obtained a Federal Automatic Extension, you do not need to submit an Application for Extension of Time to File.”
Federal deadlines in 2026
| 2025 Form 1040 | April 15, 2026 · extension October 15, 2026 |
|---|---|
| 2025 S-corp (1120-S) & partnership (1065) | March 16, 2026 |
| 2025 C-corp (Form 1120) | April 15, 2026 |
| 2026 federal estimated payments (1040-ES) | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Source: IRS Publication 509 and Form 1040-ES instructions, irs.gov.
Frequently asked questions
When are New Mexico state taxes due in 2026?
Your 2025 New Mexico individual income tax return is due April 15, 2026. If that date falls on a weekend or legal holiday, the deadline moves to the next business day. An extension moves the filing deadline to October 15, 2026, but any tax owed is still due on the original date.
When are New Mexico estimated tax payments due in 2026?
New Mexico estimated payments for the 2026 tax year are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Use Form PIT-ES, Personal Income Tax Estimated Payment Voucher or pay online. The final installment for 2025 was due January 15, 2026.
Does New Mexico accept the federal extension?
Yes. A federal extension is honored; no state form. The state form is Form RPD-41096. The extended filing deadline is October 15, 2026, and tax is still due by April 15, 2026.
Does a New Mexico extension give me more time to pay?
No. An extension extends the time to file, not to pay. To avoid penalties and interest, pay what you expect to owe by April 15, 2026.
Dates are the statutory deadlines that fall in 2026 and move to the next business day when they land on a weekend or holiday. Each section links to the source it was checked against. Always confirm with the New Mexico tax agency or the IRS before relying on a date. This is general information, not tax advice.