S-CORP-EXT: 5. 2025 S-Corp-EXT Extension Payment Voucher (2025)
New Mexico · New Mexico TRD · Used for tax years 2025
The 2025 New Mexico S-CORP-EXT is a payment voucher for an extension payment toward an S corporation’s corporate income and franchise tax liability. It identifies the corporation, its federal employer identification number (FEIN), and the amount enclosed.
Who files this form
Use the 2025 S-CORP-EXT voucher if you obtained a federal automatic extension or a New Mexico extension, expect to owe tax on your 2025 S-Corp return, and want to make an extension payment to avoid interest accruing on the tax due.
This is a payment voucher, not an application for an extension. You may pay online instead of mailing the voucher.
What you'll need
For a mailed payment, prepare:
- The 2025 S-CORP-EXT voucher with the corporation’s name, mailing address, federal employer identification number (FEIN), and payment amount.
- A check or money order payable to New Mexico Taxation and Revenue Department.
- Your FEIN, “S-Corp-EXT,” and the correct tax year ending date written on your check.
- Form RPD-41096 if you are requesting a New Mexico extension, unless you submit that request separately. A federal automatic extension generally removes the need for RPD-41096 unless you request additional time beyond the federal extension period.
How to file
By mail: Complete the voucher, cut it off on the dotted line, and include your check or money order. Make payment payable to New Mexico Taxation and Revenue Department. Mail both to:
New Mexico Taxation and Revenue Department
P.O. Box 25127
Santa Fe, NM 87504-5127
Online payment: Visit Taxpayer Access Point (TAP) at https://tap.state.nm.us. Under PAYMENTS, choose Make a Payment, then Business. Select Corporate Income Tax under Account Type.
Electronic check payments have no charge and authorize a debit from your checking account for the amount and date you specify. Credit card payments have a convenience fee.
To apply for a New Mexico extension, submit Form RPD-41096. You may submit it with your extension payment.
Common mistakes
- Using the wrong voucher or tax year. Use 2025 S-CORP-EXT for a 2025 extension payment. Use S-Corp-PV for a payment with or after filing the return, and S-Corp-ES for an estimated payment toward the current year’s tax liability.
- Leaving out check details. Write your FEIN, “S-Corp-EXT,” and the correct tax year ending date on the check. Sign and include it.
- Missing the 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 need time beyond that extension period.
- Sending the voucher without payment or to the wrong address. Include payment and use the address printed on the voucher.
- 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. If there is a scanline near the bottom, do not write around it.
Questions people ask
Does an extension stop interest from accruing?
No. Interest accrues even if you obtain an extension of time to file and pay. An extension payment helps avoid interest accruing on the principal tax due.
Does New Mexico accept a federal automatic extension?
Yes. If you obtain a federal automatic extension by filing Form 7004 for tax year 2025, New Mexico allows the same extension period. You do not need RPD-41096 unless you request time beyond the federal extension period.
When is the penalty for failure to file and pay waived?
The penalty is waived through the extension period if you obtain an extension, file the return, and pay the tax shown on it by the extended due date.
Can my mailed check be processed 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 same day you make your payment.