FID-EXT: 06. 2024 FID-EXT Extension Payment Voucher (2024)
New Mexico · New Mexico TRD · Used for tax years 2024
The 2024 New Mexico FID-EXT is a payment voucher for making an extension payment toward fiduciary income tax. It identifies the estate or trust and fiduciary and records the amount enclosed.
Who files this form
Use the 2024 FID-EXT voucher if you have a federal automatic extension or a New Mexico extension, expect to owe tax on your 2024 FID-1 return, and want to make an extension payment to avoid interest accruing on the tax due.
This is a payment voucher, not an application for an extension. You may also make your payment online.
What you'll need
To complete the voucher, have:
- The name of the estate or trust and its federal employer identification number (FEIN).
- The fiduciary’s name, title, and mailing address.
- The payment amount.
- A check or money order if paying by mail.
If you need a New Mexico extension, submit Form RPD-41096, Application for Extension of Time to File. You do not need this form if you obtained a federal automatic extension through Form 7004, unless you are requesting time beyond the federal extension period.
How to file
Pay by mail
- Complete the 2024 FID-EXT voucher and cut it off on the dotted line.
- Make your check or money order payable to New Mexico Taxation and Revenue Department.
- Write the FEIN, FID-EXT, and the correct tax year on your check. Sign the check.
- Using your own envelope, mail the voucher and 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. Choose Fiduciary Income Tax from the Account Type menu.
You can pay by electronic check at no charge or by credit card with a convenience fee. An electronic check authorizes the Department to debit your checking account for the amount and on the date you specify.
Request a state extension, if needed
Submit Form RPD-41096 on or before the return’s due date or extended due date. You may submit it at the same time as your extension payment. New Mexico accepts a federal automatic extension obtained through Form 7004 without a separate state application, unless you need time beyond the federal extension period.
Common mistakes
- Using the wrong voucher or tax year. Use 2024 FID-EXT for a 2024 extension payment. Use FID-PV for a payment toward a 2024 FID-1 return already filed or filed with the payment. Use FID-ES for estimated payments toward the current year’s tax liability.
- Leaving information off the check. Include the FEIN, FID-EXT, and the correct tax year. Sign and include the check.
- Mailing the voucher without payment or to the wrong address. Send the payment with the voucher to the address printed on it.
- Missing a required extension request. Attach RPD-41096 or otherwise submit a timely New Mexico extension request when required.
- Using a photocopy or resizing the voucher. Submit a high-quality printed original. Set printer page scaling to None and cut only on the dotted line.
- Writing near a scanline. If the voucher has a long row of numbers within the bottom 1½ inches, do not write around it.
Questions people ask
Does an extension stop interest from accruing?
No. Interest accrues even if you obtain an extension of time to file and pay. A timely extension payment can avoid interest accruing on the tax paid. The failure-to-file-and-pay penalty is waived through the extension period if you file the return and pay the tax shown by the extended due date.
Do I need a separate New Mexico extension if I have a federal automatic extension?
Not for the period allowed by the federal automatic extension. New Mexico recognizes an extension obtained by filing Form 7004 for tax year 2024. You need Form RPD-41096 if you request additional time beyond that period.
Is there a fee to pay online?
Electronic check payments through TAP are free. Credit card payments have a convenience fee calculated on the transaction amount.
Can my mailed check be processed electronically?
Yes. Providing a check authorizes the Department to use its information for a one-time electronic funds transfer. Funds may be withdrawn the same day you make your payment.