An extension to file is not an extension to pay tax.
New Mexico treats an automatic federal extension as an approved extension for state purposes as well - no separate New Mexico application is needed. If the federal extension runs longer than six months from the original due date, the New Mexico extension is nonetheless capped at six months. A copy of the federal extension form, if any was required, must be attached to the New Mexico return.
| Item | Detail |
|---|---|
| Form required | None separately if relying on the federal extension; attach a copy of the federal form if one was required |
| Automatic | Yes, tied to the federal extension |
| Extension length | Matches the federal extension, capped at 6 months from the original due date |
| Authority | N.M. Admin. Code §3.1.4.12 |