FID-ES: 6. 2025 FID-ES Estimated Payment Voucher (Revision)
New Mexico · New Mexico TRD · Used for tax years 2025
Form FID-ES is New Mexico’s Fiduciary Income Estimated Tax Payment Voucher. It identifies the estate or trust and fiduciary, the tax year ended, the quarter to which the payment applies, and the payment amount.
What you'll need
Have the following information ready to complete the voucher:
- Fiduciary’s name, title, and mailing address.
- Name of the estate or trust.
- Federal employer identification number of the estate or trust.
- Tax year ended and the quarter the payment applies to.
- Payment amount.
If mailing your payment, use a high-quality printed, original voucher and include your payment.
How to file
Pay by mail
Complete the voucher, mark the applicable quarter, 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
Pay online
Visit Taxpayer Access Point (TAP). Under Payments, select Make a Payment, then Business. From the Account Type menu, select Fiduciary Income Tax.
You can pay by electronic check at no charge or by credit card with a convenience fee.
Common mistakes
- Sending a voucher without payment. Always include your payment with the mailed voucher.
- Including payment for another tax. Do not include payment for any other tax with this voucher.
- Using a photocopy or poor-quality form. Submit only a high-quality printed, original form.
- Resizing the voucher. Set your printer’s page scaling to None.
- Cutting in the wrong place. 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 the bottom 1½ inches, do not write in the area around it.
Questions people ask
Is there a free online payment option?
Yes. You can pay estimated fiduciary income tax through TAP by electronic check at no charge.
Can I pay by credit card?
Yes. Online credit card payments have a convenience fee calculated on the transaction amount.
When will an online electronic check debit my account?
The electronic check authorizes the Department to debit your checking account for the amount and on the date you specify.
What happens if I send a paper check?
Providing a check authorizes the Department to use its information for a one-time electronic funds transfer. Funds may be withdrawn as soon as the same day you make your payment.
How do I identify which quarter I am paying for?
Mark the applicable box on the voucher: 1st, 2nd, 3rd, or 4th quarter.