S-CORP-ES: 6. 2025 S-Corp-ES Estimated Payment Voucher (Revision)
New Mexico · New Mexico TRD · Used for tax years 2025
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.
What you'll need
For a mailed payment, use a high-quality printed original S-CORP-ES voucher and include your check or money order.
Have these details ready to complete the voucher:
- Corporation’s name and mailing address.
- 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.
How to file
Pay by mail
Complete the voucher and mark the quarter for your payment. 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
You may pay estimated corporate income taxes through Taxpayer Access Point (TAP).
- Under PAYMENTS, click Make a Payment.
- Click Business.
- Under Account Type, select Corporate Income Tax.
Electronic check payments are free. You may also pay by credit card, but a convenience fee applies.
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. Set your printer’s page scaling to None.
- Cutting somewhere other than the dotted line. Cut only on the dotted line so the voucher remains the correct size for scanning.
- 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
How do I identify which quarter my payment is for?
Mark the box for the 1st, 2nd, 3rd, or 4th quarter on the voucher.
Is there a fee to pay online?
Electronic check payments through TAP are free. Credit card payments have a convenience fee calculated on the transaction amount.
Can I choose the date of an online electronic check payment?
Yes. The electronic check authorizes the Department to debit your checking account for the amount and on the date you specify.
What happens when I pay with a paper check?
Providing a check authorizes the Department to use its information for a one-time electronic fund transfer from your account. Funds may be withdrawn as soon as the same day you make your payment.