CIT-ES: 2025 CIT-ES Estimated Payment Voucher (Revision)
New Mexico · New Mexico TRD · Used for tax years 2025
Form CIT-ES is New Mexico’s Corporate Income and Franchise Estimated Tax Payment Voucher. It identifies the corporation, the amount paid, the tax year, and the quarter to which the payment should be applied.
What you'll need
To complete the payment voucher, have these details ready:
- Corporation’s name and mailing address, including city, state and ZIP code.
- Federal employer identification number (FEIN).
- Amount enclosed.
- Quarter to which the payment should be applied.
- Tax year beginning and ending dates, in MM/DD/CCYY format.
For a mailed payment, include a check or money order with a high-quality printed, original voucher.
How to file
By mail
Complete the CIT-ES voucher, select the payment quarter and enter the tax year beginning and ending dates. Cut the voucher on the dotted line and include your payment.
Make your check or money order payable to New Mexico Taxation and Revenue Department. Mail the payment and voucher to:
New Mexico Taxation and Revenue Department
P.O. Box 25127
Santa Fe, NM 87504-5127
Online payment
You may pay estimated corporate income and franchise taxes through Taxpayer Access Point (TAP).
- Under GENERAL TASKS, click Make a Payment.
- Click Business.
- In Account Type, select Corporate Income Tax.
Electronic check payments are free. The Department debits your checking account for the amount and on the date you specify. Credit card payments are also available, but a convenience fee applies.
Common mistakes
- Sending a voucher without payment. Always include your payment with the payment voucher.
- Using a photocopy or poor-quality printout. Submit only a high-quality printed, original form.
- Resizing the voucher. Set the printer’s page scaling function to None.
- Cutting anywhere other than the dotted line. Cut only on the dotted line so the voucher remains the correct size for scanning.
- Writing near a scanline. If the voucher has a long row of numbers within the bottom 1½ inches, do not write in the area around it.
Questions people ask
What is CIT-ES used for?
It is a payment voucher for New Mexico corporate income and franchise estimated taxes.
Can I pay online without a fee?
Yes. You can pay through TAP by electronic check at no charge. Credit card payments have a convenience fee calculated on the transaction amount.
How do I identify the period my payment covers?
Select the first, second, third or fourth quarter on the voucher. Also enter the tax year beginning and ending dates in MM/DD/CCYY format.
Can my mailed check be processed electronically?
Yes. Providing a check authorizes the Department to use its information for a one-time electronic fund transfer. Funds may be withdrawn as soon as the same day you make your payment.