PTE-EXT: 04. 2024 PTE-EXT Extension Payment Voucher (2024)
New Mexico · New Mexico TRD · Used for tax years 2024
The 2024 New Mexico PTE-EXT is a payment voucher for making an extension payment toward a Pass-Through Entities Tax Return liability. It identifies the entity, its federal employer identification number (FEIN), and the amount enclosed.
Who files this form
Use the 2024 PTE-EXT voucher if you obtained a federal automatic extension or a New Mexico extension, expect to owe tax on your 2024 Form PTE, and want to make an extension payment to avoid interest on the tax due.
If your 2024 Form PTE has already been filed, or you are filing it with your payment, use PTE-PV instead.
What you'll need
For a mailed payment, have:
- The 2024 PTE-EXT voucher, with the entity’s name, federal employer identification number (FEIN), mailing 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 extension payment or otherwise submit a timely request.
If you obtained a federal automatic extension, you do not need RPD-41096 unless you need an extension beyond the time allowed by the federal extension.
How to file
Pay by mail
Complete the voucher and cut it out on the dotted line. Write your FEIN, “PTE-EXT,” and the correct tax year ending date 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
PO Box 25127
Santa Fe, NM 87504-5127
Pay online
Go to Taxpayer Access Point (TAP). Under Payments, choose Make a Payment, then Business. In Account Type, select Corporate Income Tax.
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 date you specify.
To request a New Mexico extension, submit Form RPD-41096. The payment voucher is not the extension application.
Common mistakes
- Using the wrong tax year’s voucher or using PTE-EXT when PTE-PV is appropriate.
- Leaving the FEIN, “PTE-EXT,” or correct tax year ending date off the check.
- Forgetting to sign and include the check, or mailing payment without the voucher.
- Sending the payment to an address other than the one on the voucher.
- Failing to attach RPD-41096 or otherwise submit a timely New Mexico extension request when required.
- Using a photocopy. Submit only a high-quality printed, original form.
- Resizing the voucher or cutting anywhere other than the dotted line. Set printer page scaling to None.
- Writing around a scanline, if one appears within the bottom 1½ inches of the voucher.
Questions people ask
Does an extension stop interest from accruing?
No. Interest accrues even with an extension of time to file. The form says a full payment toward the potential tax liability with PTE-EXT avoids interest accrual.
Does an extension waive penalties?
The penalty for failure to file and pay is waived through the extension period if you file the report and pay the tax shown on it by the extended due date.
Does New Mexico accept a federal automatic extension?
Yes. For tax year 2024, New Mexico accepts the federal automatic extension period allowed by the IRS. You do not need RPD-41096 unless you request time beyond that federal extension period.
Can the Department process my paper check electronically?
Yes. Providing a check authorizes the Department to use its information for a one-time electronic funds transfer. Funds may be withdrawn as soon as the day you make your payment.