FID-EXT: 5. 2025 FID-EXT Extension Payment Voucher (2025)
New Mexico · New Mexico TRD · Used for tax years 2025
The 2025 New Mexico FID-EXT is a payment voucher for extension payments toward fiduciary income tax. It identifies the estate or trust and fiduciary and records the amount enclosed. It is not an application for an extension of time to file.
Who files this form
Use the 2025 FID-EXT voucher if you have obtained a federal automatic extension or a New Mexico extension, expect to owe tax on your 2025 FID-1 return, and want to make an extension payment toward that liability to avoid interest accruing.
FID-EXT is a payment voucher, not an application for an extension. You may also pay online instead of mailing the voucher.
What you'll need
For a mailed payment, prepare:
- The 2025 FID-EXT voucher, with the estate or trust name, federal employer identification number (FEIN), fiduciary’s name and title, fiduciary’s address, and amount enclosed.
- A check or money order payable to New Mexico Taxation and Revenue Department.
- Form RPD-41096, Application for Extension of Time to File, if you are requesting a New Mexico extension. You may submit it with your payment.
If you obtained a federal automatic extension by filing Form 7004 for tax year 2025, you do not need RPD-41096 unless you need an extension beyond the federal extension period.
How to file
Pay by mail
Complete the voucher and cut it off only along the dotted line. Write your FEIN, “FID-EXT,” and the correct tax year on your check. Make your check or money order payable to New Mexico Taxation and Revenue Department.
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
Go to Taxpayer Access Point (TAP). Under Payments, select Make a Payment, then Business. Choose Fiduciary Income Tax from the Account Type menu.
Payment by electronic check is free. It authorizes the Department to debit your checking account for the amount and date you specify. Credit card payments have a convenience fee based on the transaction amount.
To request a New Mexico extension, submit Form RPD-41096. Making a payment does not replace that application.
Common mistakes
- Using the wrong voucher or tax year. Use 2025 FID-EXT for a 2025 extension payment. Use FID-PV for a payment toward a 2025 FID-1 return already filed or filed with the payment. FID-ES is for estimated payments toward the current year’s tax liability.
- Leaving information off the check. Include your FEIN, “FID-EXT,” and the correct tax year. Sign and include the check.
- Mailing the voucher without payment or to the wrong address. Include the payment and use the address printed on the voucher.
- Missing the extension request. Attach RPD-41096 or otherwise submit a timely New Mexico extension request when required. A federal automatic extension removes this requirement unless you need more time than the federal extension allows.
- Using a poor-quality or resized voucher. Submit a high-quality printed original, not a photocopy. Set printer page scaling to None, cut only on the dotted line, and do not write around any scanline in the bottom 1½ inches of the voucher.
Questions people ask
Does a filing extension stop interest from accruing?
No. Interest accrues even if you obtain an extension of time to file and pay. A timely extension payment helps avoid interest on the principal tax due.
Does an extension waive penalties?
The penalty for failure to file and pay is waived through the extension period if you file the return and pay the tax shown on it by the extended due date.
Does New Mexico accept a federal automatic extension?
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 need time beyond that period.
Can I pay online without a fee?
Yes. You can pay through TAP by electronic check at no charge. A convenience fee applies to credit card payments.
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 from your account the same day you make the payment.