PTE-ES: 05. 2024 PTE-ES Estimated Payment Voucher (2024)
New Mexico · New Mexico TRD · Used for tax years 2024
Form PTE-ES is New Mexico’s 2024 Pass-Through Entities Tax Estimated Tax Payment Voucher. It identifies the entity, tax year, quarter to which the payment applies, and amount enclosed.
What you'll need
To complete the 2024 PTE-ES voucher, have these details ready:
- Federal employer identification number (FEIN).
- Corporation's name and mailing address, including city, state and ZIP code.
- Tax year beginning and ending dates, in MM/DD/CCYY format.
- The quarter to which the payment should apply.
- The amount enclosed.
For a mailed payment, use a high-quality printed, original voucher and include your check or money order payable to New Mexico Taxation and Revenue Department.
How to file
By mail
Complete the voucher, select the quarter for your payment, and cut only on the dotted line. Include your payment with the voucher. Make your check or money order payable to New Mexico Taxation and Revenue Department.
Mail both to:
New Mexico Taxation and Revenue Department
P.O. Box 25127
Santa Fe, NM 87504-5127
Pay online
You may instead make an estimated payment through Taxpayer Access Point (TAP). Under Payments, choose Make a Payment, then Business. In the Account Type drop-down box, select Corporate Income Tax.
Electronic check payments are free. You specify the amount and date for the debit from your checking account. Credit card payments are also available, but a convenience fee applies.
Common mistakes
- Sending a voucher without payment. Always include your payment with the mailed voucher.
- Using a photocopy or poor-quality printout. Submit only a high-quality printed, original form.
- Resizing the voucher when printing. Set the printer's page scaling to None.
- Cutting anywhere other than the dotted line. The scanners require the correct page size.
- 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?
Yes. The form allows estimated pass-through entity tax payments through TAP at https://tap.state.nm.us.
Which account type should I choose in TAP?
Under Payments, choose Make a Payment, then Business. Select Corporate Income Tax in the Account Type drop-down box.
Is there a fee to pay online?
Electronic check payments are free. A credit card payment has a convenience fee calculated on the transaction amount.
How do I identify the quarter for my payment?
The voucher has boxes for the first, second, third and fourth quarters. Indicate the quarter to which the payment should apply.
What happens when I pay by check?
Providing a check authorizes the Department to use its information for a one-time electronic fund transfer from your account. Funds may be withdrawn as soon as the same day you make your payment.