FID-ES: 05. 2024 FID-ES Estimated Payment Voucher (Revision)
New Mexico · New Mexico TRD · Used for tax years 2024
Form FID-ES is New Mexico’s Fiduciary Income Estimated Tax Payment Voucher. It identifies the estate or trust and fiduciary, the tax year and quarter to which the payment applies, and the payment amount.
What you'll need
To complete the FID-ES voucher, have these details ready:
- Fiduciary’s name, title, and mailing address.
- Name and federal employer identification number of the estate or trust.
- Tax year ended.
- Quarter the payment applies to: first, second, third, or fourth.
- Payment amount.
If mailing your payment, use a high-quality printed, original voucher and include your payment.
How to file
By mail
Complete the voucher, mark the quarter your payment applies to, and cut only on the dotted line. Mail the voucher with your payment to:
New Mexico Taxation and Revenue Department
P.O. Box 25127
Santa Fe, NM 87504-5127
Online payment
You may pay estimated fiduciary income tax through Taxpayer Access Point (TAP):
- Under Payments, click Make a Payment.
- Click Business.
- Select Fiduciary Income Tax from the Account Type drop-down.
Electronic check payments are free. You specify the amount and date for the debit from your checking account. You may also pay by credit card, but a convenience fee applies.
Common mistakes
- Sending a voucher without payment. Always include your payment with the payment voucher.
- Including payment for another tax. Do not include payment for any other tax with this 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 is the correct size for scanning.
- Writing near the scanline. If the voucher has a long row of numbers within its bottom 1½ inches, do not write in the area around it.
Questions people ask
Can I pay online instead of mailing the voucher and payment?
Yes. The form allows online estimated fiduciary income tax payments through TAP at https://tap.state.nm.us.
Is there a fee to pay online?
Electronic check payments are free. Credit card payments have a convenience fee calculated on the transaction amount.
How do I identify which quarter I am paying for?
Mark the first-, second-, third-, or fourth-quarter box on the voucher.
What happens when I pay by check?
Providing a check authorizes the Department to use information from it to make a one-time electronic fund transfer from your account. Funds may be withdrawn as soon as the same day you make your payment.
Can I include payment for another tax with FID-ES?
No. The voucher specifically says not to include payment for any other tax.