S-CORP-ES: 06. 2024 S-Corp-ES Estimated Payment Voucher (Revision)
New Mexico · New Mexico TRD · Used for tax years 2024
Form S-CORP-ES is New Mexico’s estimated tax payment voucher for Sub-Chapter S corporate income and franchise tax. It identifies the corporation, tax year, quarter to which the payment applies, and amount enclosed.
Who files this form
S-Corp-ES is New Mexico’s estimated tax payment voucher for Sub-Chapter S corporations. The form does not state which corporations are required to make estimated payments.
What you'll need
To complete the paper voucher, have:
- The corporation’s name and mailing address, including city, state and ZIP code.
- Its federal employer identification number (FEIN).
- The tax year’s beginning and ending dates, in MM/DD/CCYY format.
- The quarter to which the payment should apply.
- The amount enclosed and a check or money order.
Use a high-quality printed original voucher, not a photocopy.
How to file
By mail
Complete the voucher, mark the applicable quarter and enter the payment amount. 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
Pay online
Visit Taxpayer Access Point (TAP). Under PAYMENTS, select 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 on the date you specify.
Common mistakes
- Sending the voucher without payment. Always include your payment with the mailed voucher.
- Using a photocopy or poor-quality form. Submit only a high-quality printed original.
- Resizing the voucher. Set your printer’s page scaling to None.
- Cutting somewhere other than the dotted line. Cut only on the dotted line so the voucher is the correct size for scanning.
- Writing around the scanline. If a long row of numbers appears within the bottom 1½ inches of the voucher, do not write in the area around it.
Questions people ask
Can I pay online instead of mailing the voucher?
Yes. The form allows online estimated corporate income tax 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.
How do I identify the quarter for my payment?
Mark the voucher’s box for the 1st, 2nd, 3rd or 4th quarter to indicate where the payment should be applied.
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 your payment.