PTE-EXT: 3. 2025 PTE-EXT Extension Payment Voucher (2025)
New Mexico · New Mexico TRD · Used for tax years 2025
The 2025 New Mexico PTE-EXT is a payment voucher for an extension payment toward a 2025 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 2025 PTE-EXT to make an extension payment toward your 2025 New Mexico Pass-Through Entities Tax Return liability if you:
- Have obtained a federal automatic extension or a New Mexico extension.
- Expect to owe tax on your 2025 Form PTE.
- Want to make a payment to avoid interest accruing on the tax due.
If your 2025 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:
- A high-quality printed, original 2025 PTE-EXT voucher, not a photocopy.
- The pass-through entity’s name, mailing address, and federal employer identification number (FEIN).
- The payment amount and a check or money order payable to New Mexico Taxation and Revenue Department.
- Your own mailing envelope.
Write the FEIN, PTE-EXT, and the correct tax year ending date on your check, and sign it.
If you need a New Mexico extension, submit Form RPD-41096, Application for Extension of Time to File. You do not need that form if you have a federal automatic extension, unless you request more time than the federal extension allows.
How to file
Pay by mail
Complete the voucher with the entity’s name, FEIN, mailing address, and amount enclosed. Cut on the dotted line to detach it. Include your check or money order payable to New Mexico Taxation and Revenue Department.
Use your own envelope and mail the voucher and payment to:
New Mexico Taxation and Revenue Department
P.O. Box 25127
Santa Fe, NM 87504-5127
Pay online
You may pay by electronic check at no charge through Taxpayer Access Point (TAP).
- Under Payments, click Make a Payment.
- Click Business.
- Under Account Type, select Corporate Income Tax.
An electronic check authorizes the Department to debit your checking account for the amount and date you specify. You may also pay online by credit card, but a convenience fee applies.
Request a state extension
To request a New Mexico extension, submit Form RPD-41096. You may submit it at the same time as your extension payment.
Common mistakes
- Using the wrong voucher or tax year. Use 2025 PTE-EXT for a 2025 extension payment. Use PTE-PV if the return has already been filed or is being filed with the payment.
- Leaving information off the check. Include the FEIN, PTE-EXT, and the correct tax year ending date. Sign and include the check.
- Mailing the payment without the voucher. Send both to the address printed on the voucher.
- Missing the state extension request. Attach RPD-41096 or otherwise submit a timely New Mexico extension request when required. A federal automatic extension does not require RPD-41096 unless you request time beyond that extension.
- Using a photocopy or resizing the voucher. Submit a high-quality printed original, set printer page scaling to None, and cut only on the dotted line.
- Writing around a scanline. If the voucher has a long row of numbers within its bottom 1½ inches, do not write around it.
Questions people ask
Does PTE-EXT give me an extension to file?
No. An extension payment requires a federal automatic extension or a New Mexico extension. To request a New Mexico extension, submit Form RPD-41096.
Do I need a separate New Mexico extension if I have a federal automatic extension?
New Mexico accepts the federal automatic extension for tax year 2025. You do not need RPD-41096 unless you request more time than the federal extension allows.
Does an extension stop interest or penalties?
Interest still accrues on unpaid tax even if you have an extension. Full payment toward the potential tax liability with PTE-EXT avoids interest accrual. The penalty for failure to file and pay is waived through the extension period if you file the report and pay the tax shown by the extended due date.
Can I pay online without mailing the voucher?
Yes. You may pay through TAP by electronic check at no charge or by credit card with a convenience fee.
What happens when I pay by check?
Providing a check authorizes the Department to use its information for a one-time electronic fund transfer. Funds may be withdrawn as soon as the same day you make the payment.