S-CORP-PV: 05. 2024 S-Corp-PV Payment Voucher (Revision)

New Mexico · New Mexico TRD · Used for tax years 2024

Form S-CORP-PV is New Mexico’s Sub-Chapter S Corporate Income and Franchise Tax Payment Voucher. It identifies the corporation, its federal employer identification number (FEIN), the tax year, and the amount enclosed with the voucher.

What you'll need

For a mailed payment, the form directs you to send the completed return, payment, and voucher together. Use a high-quality printed, original voucher, not a photocopy.

To complete the voucher, have these details ready:

  • Corporation’s name and federal employer identification number (FEIN).
  • Mailing address, including city, state, and ZIP code.
  • Tax year beginning and ending dates.
  • Amount enclosed.

Check the address box if the address is new or changed.

How to file

By mail

Complete the voucher, cut it on the dotted line, and include your payment. Mail the completed return, payment, and voucher to:

New Mexico Taxation and Revenue Department

P O Box 25127

Santa Fe, NM 87504-5127

Pay online

You can pay corporate income and franchise taxes through Taxpayer Access Point (TAP):

  1. Under PAYMENTS, click Make a Payment.
  2. Click Business.
  3. Under Account Type, select Corporate Income Tax.

Electronic check payments are free. The Department debits your checking account for the amount and on the date you specify. 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 voucher.
  • Using a photocopy or poor-quality printout. Submit only a high-quality printed, original form.
  • Resizing the voucher when printing. Set the printer’s page scaling to None.
  • Cutting anywhere 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 the voucher has a long row of numbers within its bottom 1½ inches, leave the area around it clear.

Questions people ask

Can I pay online instead of sending a payment with the voucher?

Yes. The form offers online payment through TAP at https://tap.state.nm.us.

Is there a fee to pay online?

Electronic check payments are free. Credit card payments have a convenience fee calculated on the transaction amount.

What happens if I pay by check?

Providing a check authorizes the Department to use the check 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.

What should I do if the corporation’s address has changed?

Enter the mailing address and check the box marked for a new or changed address.

Can I use a photocopy of the voucher?

No. The form says to submit only a high-quality printed, original voucher.

Official sources

All versions of S-CORP-PV