PIT-ES: 2025 PIT-ES Estimated Payment Voucher (Revision)
New Mexico · New Mexico TRD · Used for tax years 2025
Form PIT-ES is New Mexico's Personal Income Estimated Tax Payment Voucher for quarterly estimated payments. It identifies the taxpayer, payment amount, tax year, and quarter to which the payment should be applied.
Who files this form
PIT-ES is for taxpayers who want to make a quarterly estimated personal income tax payment. This edition is used for tax year 2025.
The form does not explain who is required to make estimated payments. For a payment with your final PIT-1 return, use PIT-PV instead. For an extension payment, use PIT-EXT.
When it's due
For tax year 2025, the voucher lists these quarterly payment dates:
- First quarter: April 15
- Second quarter: June 15
- Third quarter: September 15
- Fourth quarter: January 15
Indicate the tax year and the quarter to which your payment should be applied.
What you'll need
To complete and mail the voucher, have ready:
- Your name, Social Security number, and mailing address.
- Your spouse’s name and Social Security number, if included on the voucher.
- The tax year, payment quarter, and amount enclosed.
- A high-quality printed original PIT-ES voucher, not a photocopy.
- A signed check or money order and your own mailing envelope.
How to file
Pay by mail
Complete the voucher with your identifying information, tax year, quarter, and payment amount. Make your check or money order payable to New Mexico Taxation and Revenue Department. Write your Social Security number(s), PIT-ES, and the correct tax year on the payment.
Cut the voucher on the dotted line only. Put both the voucher and your signed payment in your own envelope and mail them to:
New Mexico Taxation and Revenue Department
PO Box 8390
Santa Fe, NM 87504-8390
Pay online
Go to Taxpayer Access Point (TAP). Under GENERAL TASKS, select Make a Payment, then Individual.
You can pay by electronic check at no charge. This authorizes the Department to debit your checking account for the amount and on the date you specify. Credit card payments are also available, but a convenience fee applies.
Common mistakes
- Using PIT-ES for a final-return or extension payment. Use PIT-PV or PIT-EXT, respectively.
- Entering the wrong tax year or selecting the wrong quarter.
- Providing incomplete, incorrect, or illegible names and addresses, or illegible Social Security numbers.
- Forgetting to write Social Security number(s), PIT-ES, and the correct tax year on the check or money order.
- Mailing an unsigned payment or leaving the payment out of the envelope. Always include payment with the voucher.
- Using a photocopy or a poor-quality printout. Submit a high-quality printed original.
- Resizing the voucher when printing. Set page scaling to None and cut only on the dotted line.
- Writing around a scanline, if one appears within the bottom 1½ inches of the voucher.
Questions people ask
Can I pay online instead of mailing a voucher?
Yes. Use TAP at https://tap.state.nm.us. Under GENERAL TASKS, select Make a Payment, then Individual.
Is there a fee for paying online?
Electronic check payments are free. Credit card payments have a convenience fee calculated on the transaction amount.
Can I use PIT-ES to pay with my final PIT-1 return?
No. Use the PIT-PV payment voucher for a payment with your final PIT-1 return. PIT-ES is for quarterly estimated payments.
How quickly can a mailed check be withdrawn from my account?
Providing a check authorizes the Department to use its information for a one-time electronic fund transfer. If the Department does so, funds may be withdrawn as soon as the same day you make your payment.