RPD-41096: RPD-41096 Extension of Time to File (Revision 2026-07)
New Mexico · New Mexico TRD · Used for tax years 2024, 2025, 2026
Form RPD-41096 is an application for an extension of time to file a New Mexico tax return. It identifies the taxpayer, tax return and filing period, and records the requested extension date and the reason more time is needed. An extension of time to file is not an extension of ti
Who files this form
Use Form RPD-41096 to request more time to file a New Mexico tax return if you do not already have an IRS extension for the same tax program and period.
- If you have a federal automatic extension, New Mexico accepts it and you do not need to submit this form.
- If the IRS or the Department has allowed a disaster-relief extension through a notice or bulletin, use Form TRD-41432, Disaster Relief Extension Notification, instead.
- You may also use RPD-41096 to request an additional extension. Attach a copy of your previous Department or IRS extension.
What you'll need
Have the following information ready:
- Taxpayer name, mailing address, and physical address if different.
- FEIN, SSN, or ITIN for an income tax program, or NMBTIN for a business tax program.
- Contact person's name, phone number, and email address.
- Tax program, tax period beginning and ending dates, requested extension date, and a detailed reason for the request.
Depending on your situation, you may also need:
- Previous extension: Attach a copy of the previous Department or IRS extension when requesting additional time.
- Payment voucher: If including an income tax extension payment, attach the applicable PIT-EXT, CIT-EXT, S-Corp-EXT, or FID-EXT voucher.
- Contact authorization: Submit Form ACD-31102 if the contact person is not the taxpayer, a previously identified corporate officer, partner, or fiduciary, or an authorized representative with authority to perform all acts the taxpayer can perform.
- Address update: If your mailing address needs updating, submit Form ACD-31015 or Form RPD-41260.
How to file
- Complete Section 1 with taxpayer and contact information.
- Complete Section 2 with one tax program and one tax period. Enter the requested extension date and explain in detail why you need more time. If requesting more than 30 days, explain why 30 days is not enough.
- Complete Section 3 with the signer's printed name, title, signature, and date. The application must be signed by the taxpayer or an authorized signer. If someone in a close personal or business relationship signs because the taxpayer cannot sign due to illness, absence, or other good cause, that person must state the reason and their relationship to the taxpayer.
- Leave Section 4 for the Department.
Email: Submit the form to Tax.Extension@tax.nm.gov. You may also use this address for questions or status inquiries.
Mail: Send the form to:
Taxation and Revenue Department
Administrative Resolution and Services Bureau
P.O. Box 630
Santa Fe, New Mexico 87504-0630
If including an income tax extension payment: Attach the applicable extension payment voucher and mail all forms in one envelope to the address printed on that voucher instead. The address varies by tax program.
Common mistakes
- Combining returns or periods: Do not put multiple tax returns or report periods on one application. Submit a separate request for each return and period.
- Treating a filing extension as extra time to pay: An extension of time to file is not an extension of time to pay. Interest accrues even if the filing extension is granted.
- Using this form for an allowed disaster-relief extension: Use Form TRD-41432 instead.
- Leaving out a previous extension: Attach a copy when requesting an additional extension.
- Completing Section 4: This section is for Department use only.
Questions people ask
How much extra time can I request?
An approved extension is ordinarily for 30 days. For a longer request, explain why 30 days is insufficient. Additional or longer extensions may be granted for good cause, up to a total of 12 months.
Does my federal extension cover my New Mexico return?
New Mexico recognizes an IRS extension for the same tax program and period, so RPD-41096 is not needed. File by the IRS-allowed extended due date. For a New Mexico income tax return, attach a copy of the approved federal extension.
Will interest stop during the extension?
No. Interest accrues even when an extension to file is granted. Tax payments should be made by the payment due date.
What happens after I submit the application?
A Department employee reviews it and contacts the person listed on the application if more information is needed. The Department records the decision on the taxpayer's account and provides the taxpayer with a copy of the final decision.