PTE-ES: 4. 2025 PTE-ES Estimated Payment Voucher (2025)
New Mexico · New Mexico TRD · Used for tax years 2025
The 2025 PTE-ES is a New Mexico estimated tax payment voucher for pass-through entities. It identifies the entity, tax year, quarter to which the payment applies, and amount enclosed.
What you'll need
To complete the 2025 PTE-ES voucher, have these details ready:
- Pass-through entity name and mailing address, including city, state, and ZIP code.
- Federal employer identification number (FEIN).
- Tax year beginning and ending dates, in MM/DD/CCYY format.
- Quarter to which the payment should be applied.
- Amount enclosed.
If paying by mail, include a check or money order with a high-quality printed, original voucher.
How to file
For 2025 pass-through entity estimated tax payments, you may pay by mail with the voucher or pay online.
By mail
Complete the voucher and mark the quarter to which the payment applies. Make your check or money order payable to New Mexico Taxation and Revenue Department. Cut the voucher on the dotted line and mail it with your payment to:
New Mexico Taxation and Revenue Department
P.O. Box 25127
Santa Fe, NM 87504-5127
Online payment
Go to Taxpayer Access Point (TAP). Under Payments, select Make a Payment, then Business. In the Account Type drop-down, select Corporate Income Tax.
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, with a convenience fee based on the transaction amount.
Common mistakes
- Sending the voucher without payment. Always include your payment with the payment voucher.
- Using a photocopy or poor-quality printout. Submit only a high-quality printed, original form.
- Resizing the voucher when printing. Set your printer's page scaling to None.
- Cutting anywhere other than the dotted line. Cut only on the dotted line so the voucher is the correct size for processing.
- Writing near a 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 make my estimated payment online instead of mailing the voucher?
Yes. The form allows online estimated payments through TAP at https://tap.state.nm.us.
Is there a fee for paying online?
Electronic check payments are free. Credit card payments have a convenience fee calculated on the transaction amount.
Which account type should I choose in TAP?
Select Corporate Income Tax from the Account Type drop-down after choosing Payments, Make a Payment, and Business.
How do I show which quarter my payment is for?
Mark the applicable box on the voucher: 1ST QTR, 2ND QTR, 3RD QTR, or 4TH QTR.
What happens when I pay by check?
Providing a check authorizes the Department to use information from it to make a one-time electronic fund transfer from your account. Funds may be withdrawn as soon as the same day you make your payment.