S-CORP-PV: 7. 2025 S-Corp-PV Payment Voucher (Revision)
New Mexico · New Mexico TRD · Used for tax years 2025
Form S-CORP-PV is New Mexico's Sub-Chapter S Corporate Income and Franchise Tax Payment Voucher. It identifies the corporation, the tax year, and the amount enclosed with the payment.
What you'll need
To complete the voucher, have:
- The corporation’s name and federal employer identification number (FEIN).
- Its mailing address, including city, state, and ZIP code.
- The beginning and ending dates of the tax year.
- The amount of the payment enclosed.
For mailing, include the completed return, payment, and voucher.
How to file
Pay by mail
Complete the voucher and check the address-change box if the address is new or changed. Cut on the dotted line to detach the voucher. 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 may pay corporate income and franchise 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 available at no charge. Credit card payments have a convenience fee.
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 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, do not write in the area around it.
Questions people ask
Can I pay online instead of sending a payment voucher?
Yes. The form allows online payment through Taxpayer Access Point (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 does an online electronic check payment work?
It authorizes the Department to debit your checking account for the amount and on the date you specify.
What happens if I pay by check?
Providing a check authorizes the Department to use information from it to make a one-time electronic fund transfer from your account. Funds may be withdrawn as soon as the same day you make your payment.
What if the corporation’s address has changed?
Check the box on the voucher indicating that the address is new or changed.