CIT-EXT: 7. 2025 CIT-EXT Extension Payment Voucher (2025)
New Mexico · New Mexico TRD · Used for tax years 2025
The 2025 New Mexico CIT-EXT is a payment voucher for making an extension payment toward corporate income and franchise tax liability. It identifies the corporation, its federal employer identification number (FEIN), mailing address, and payment amount.
Who files this form
Use the 2025 CIT-EXT voucher if you have a federal automatic extension or a New Mexico extension, expect to owe tax on your 2025 CIT-1 return, and want to make an extension payment to avoid interest accruing on the principal tax due.
This is a payment voucher, not an application for an extension. You may also pay online instead of submitting the voucher.
What you'll need
For a mailed payment, prepare:
- A high-quality printed original 2025 CIT-EXT voucher with the corporation’s name, mailing address, federal employer identification number (FEIN), and amount enclosed.
- A check or money order payable to New Mexico Taxation and Revenue Department.
- Your own envelope.
Write your FEIN, CIT-EXT, and the tax year 2025 on your check, and sign it.
If you need a New Mexico extension, submit Form RPD-41096, Application for Extension of Time to File. You may include it with your extension payment. If you obtained a federal automatic extension, RPD-41096 is not needed unless you request time beyond the federal extension period.
How to file
Pay by mail
Complete the voucher, cut it off on the dotted line, and include it with your check or money order in your own envelope. Mail to:
New Mexico Taxation and Revenue Department
P.O. Box 25127
Santa Fe, NM 87504-5127
Make the check or money order payable to New Mexico Taxation and Revenue Department.
Pay online
Go to Taxpayer Access Point (TAP). Under Payments, select Make a Payment, then Business. Choose Corporate Income Tax from the Account Type menu.
Electronic check payments are free. The Department debits your checking account for the amount and on the date you specify. Credit card payments have a convenience fee based on the transaction amount.
To apply for a New Mexico extension, submit Form RPD-41096. The CIT-EXT payment voucher does not replace that application.
Common mistakes
- Using the wrong voucher. Use 2025 CIT-EXT for a 2025 extension payment. Use CIT-PV for a payment toward a 2025 CIT-1 return already filed or filed with the payment. Use CIT-ES for an estimated payment toward the current year’s tax liability.
- Leaving information off the check. Include your FEIN, CIT-EXT, and the correct tax year. Sign and include the check.
- Mailing the payment without the voucher or to the wrong address. Include the voucher and use the address printed on it.
- Overlooking the extension request. Submit a timely New Mexico extension request when required. A federal automatic extension does not require RPD-41096 unless you need time beyond the federal extension period.
- Submitting a poor-quality or resized voucher. Use a high-quality printed original, not a photocopy. Set page scaling to None and cut only on the dotted line. If there is a scanline near the bottom, do not write around it.
Questions people ask
Does a federal extension apply to my New Mexico return?
Yes. If you obtain a federal automatic extension by filing Form 7004 for tax year 2025, New Mexico allows the same extension period. You do not need RPD-41096 unless you request more time than the federal extension allows.
Does an extension stop interest from accruing?
No. Interest accrues even if you obtain an extension to file and pay. It is assessed daily on the tax due. An extension payment helps avoid interest accruing on the principal tax due.
Does an extension waive the failure-to-file-and-pay penalty?
The penalty is waived through the extension period if you file the return and pay the tax shown on it by the extended due date.
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.
What happens when I pay by paper check?
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 the payment.