New Mexico State Tax Guide 2015: How to File Your Personal Income Tax Return Online or by Mail

Filing a New Mexico personal income tax return for the 2015 tax year remains essential for individuals and small business owners who missed the original deadline or need to amend records. Even though the original due dates have passed, certain circumstances—such as pending refunds, unpaid balances, or IRS notices—still require action. This guide offers complete instructions to help taxpayers access the necessary forms, determine their filing obligations, and submit accurate returns through online services or paper submission.

The New Mexico Taxation and Revenue Department provides access to various tools through its Taxpayer Access Point (TAP) system. Whether you need to file a state income tax return, pay outstanding taxes, or track a refund, the TAP system simplifies how to manage your account. Taxpayers who filed a federal return in 2015 may still need to file a corresponding New Mexico return if they had income from New Mexico sources. Understanding the connection between federal and state filing helps avoid missed credits, delays, or penalties.

This guide covers how to file your New Mexico tax return for 2015 using the latest tools the revenue department offers. You will also learn to report gross receipts tax, access business-related forms, and understand available payment plans.

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Do You Need to File a New Mexico State Income Tax Return for 2015?

Filing a state income tax return for 2015 may still be necessary if you lived in New Mexico or earned income from sources within the state during that tax year. This applies to residents, part-year residents, and non-residents under certain circumstances. The New Mexico Taxation and Revenue Department continues to accept returns for the 2015 tax year if you are due a refund, owe taxes, or need to amend your original submission. Even if you have already filed a federal return, you may still need to file a New Mexico return depending on your income type and location.

Taxpayers are generally required to file a 2015 return if the following conditions apply:

• You were a New Mexico resident and earned any taxable income during the 2015 tax year.
  
  
• You were a non-resident or part-year resident who received New Mexico income from wages, property sales, rental income, or self-employment.
  
  
• You filed a 2015 federal income tax return and had any New Mexico-source income.
  
  
• You want to claim a refund for taxes paid through employer wage withholding tax.
  
  
• You must report or amend gross receipts tax or business income for 2015.

Failure to file a required return can result in delayed refunds or additional penalties assessed by the Taxation and Revenue Department. The IRS may also coordinate with the state revenue department when discrepancies appear between your federal tax return and missing or incorrect state filings.

Certain taxpayers should still consider filing even when it is not strictly required:

• You had New Mexico wage withholding but earned below the federal income threshold.
  
  
• You qualify for a state credit schedule refund, such as a low-income rebate.
  
  
• You need to update or correct a previously filed state return.

If you are unsure whether you must file, it is best to consult a tax professional or contact the New Mexico Taxation and Revenue Department. They can help you determine your residency status, filing obligations, and available credits related to the 2015 tax year.

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Understanding Tax Law Changes for the 2015 Tax Year

Taxpayers filing a 2015 New Mexico income tax return should be aware of changes introduced by the Taxation and Revenue Department that may affect eligibility for certain credits or refund contributions. While many tax policies remain consistent from year to year, the 2015 tax year introduced new options for contributions, updates to specific credit programs, and modified instructions related to income reporting. Understanding these updates is essential to avoid errors when completing your return or claiming benefits you may be entitled to.

New Refund Contribution Programs Added in 2015

• Senior Services Program: Taxpayers could contribute a portion of their refund to support aging and long-term care services statewide.
  
  
• Animal Care and Facility Fund: The PIT-D schedule allowed optional donations to fund dog and cat spay and neuter programs.
  
  
• National Guard Family Relief: Contributions could be directed to support family assistance programs for eligible service members on overseas deployment.

Changes to Credit and Deduction Programs

• Sustainable Building Credit Adjustments: Although most updates applied to later years, awareness of transition rules in 2015 is essential for those involved in green construction or home improvements.
  
  
• Business-Related Credits: Minor administrative changes were introduced in the credit schedule documentation for qualifying small business deductions.

These updates were part of a broader effort to improve transparency, streamline the credit process, and support targeted state initiatives. Although these changes do not directly impact federal tax return filing, they must be considered when completing state forms.

Taxpayers using the Taxpayer Access Point or paper filing should refer to the instructions provided on the revenue department’s official page to verify eligibility and ensure accurate data entry. When in doubt, seek guidance from a qualified tax professional or use online services for clarification.

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What Forms Do You Need to File Your Return?

To file your New Mexico personal income tax return for the 2015 tax year, you must complete specific forms and schedules issued by the Taxation and Revenue Department. The most important form for individuals and small business owners is the PIT-1, the foundation of your state income tax return. Additional forms may also be necessary depending on your income sources, deductions, residency status, or business activity. It is essential to review the instructions on the department’s official website before determining precisely what is required for your situation.

PIT-1, PIT-PV, and PIT-ES Forms

The PIT-1 is the primary New Mexico form that every taxpayer must file, regardless of whether a federal tax return was submitted. If you owe taxes, you must complete the PIT-PV payment voucher. The PIT-ES form is required for those who made or must report estimated tax payments for 2015.

Commonly Required Schedules

Several additional schedules may be needed. The PIT-RC is used to claim credits or low-income rebates. The PIT-ADJ allows you to report adjustments not reflected in your federal return. The PIT-B is necessary for part-year or non-residents with income earned within and outside New Mexico. Business owners may need to complete the PIT-CR for credit claims and the PIT-D for voluntary donation allocations.

All required forms, instructions, and access to online services are available through the Taxpayer Access Point and the department’s forms and publications page. Always include appropriate schedules if your return involves wage withholding tax, gross receipts, business revenue, or if you sell property within the state.

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Step-by-Step Instructions to Complete Your 2015 Personal Income Tax Return

Before filling out your New Mexico income tax return for the 2015 tax year, gather all necessary documents and determine which schedules and adjustments apply to your situation. Having your federal tax return, W-2s, and other tax records on hand will help you avoid delays and ensure accurate reporting. Individuals and small business owners filing through the Taxpayer Access Point or by mail must complete each part of the PIT-1 form according to the instructions provided by the Taxation and Revenue Department.

Completing the PIT-1: Required Details for All Taxpayers

• Personal Information: Include your legal name, Social Security Number or ITIN, mailing address, and filing status. Ensure all entries match those on your federal return.
  
  
• Residency Status: Indicate whether you are a full-year resident, part-year resident, non-resident, or first-year resident.
  
  
• Federal Income Reporting: Transfer the adjusted gross income from your federal tax return to Line 9 of the PIT-1.
  
  
• Additions and Deductions: Use the PIT-ADJ schedule to report state-specific adjustments. This includes interest on out-of-state municipal bonds or contributions disallowed at the federal level.
  
  
• Credits: Claim any allowable credits using the PIT-RC or PIT-CR credit schedule. Examples include working family tax credits or business incentive programs.

Instructions for Small Business Owners and Non-Residents

• Report Business Income: Transfer income from Schedule C of your federal return to Line 12 of the PIT-1. Include all profits from sole proprietorships, home-based businesses, or freelance work.
  
  
• Gross Receipts Tax Obligations: If you sold products or services in New Mexico, report gross receipts separately using the appropriate business tax form. Gross receipts tax is required in addition to your state income tax return.
  
  
• Multi-State Income Allocation: Complete the PIT-B schedule if you earned income inside and outside New Mexico. This ensures accurate apportionment and prevents double taxation.

Before you submit your return through the TAP system or by mail, confirm that all forms are complete and calculations are accurate. Missing signatures, incorrect entries, or incomplete forms may delay processing. Be sure to include all supporting schedules and W-2s that show wage withholding tax.

If you are uncertain how to file your New Mexico tax return for 2015 under certain circumstances, consult a licensed tax professional or use the contact options available on the revenue department's website for clarification.

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How to File Your New Mexico Tax Return for 2015 Online or by Mail

After completing your New Mexico state income tax return for the 2015 tax year, the next step is deciding how to file it. The Taxation and Revenue Department offers two primary filing options: electronically through the Taxpayer Access Point (TAP) system or by mailing a physical copy of your return. Each option has distinct requirements and benefits, and the right choice depends on your needs, technological access, and the complexity of your return.

Filing Online Using the TAP System

Filing electronically through the TAP system offers a faster refund turnaround, often within two to four weeks. TAP gives you access to various online services, allowing you to file your return, make a payment, track your refund status, and view your account history. Once you submit your return through the TAP system, you will receive confirmation from the Department that your documents have been accepted. To file online, you must create a TAP account, verify your identity, and meet specific eligibility requirements. Your ability to use this method may be affected by certain circumstances, such as filing jointly with a spouse at a different address.

Filing by Mail

Taxpayers who prefer paper filing must include all required attachments, such as W-2s, 1099s, and supplemental schedules like PIT-RC, PIT-B, or PIT-CR. The mailing address depends on whether you send a payment with your return. Forms should be printed clearly, as low-quality copies may delay processing. Paper returns can take eight to twelve weeks to process, particularly if submitted after mid-March.

Always consult the instructions provided by the Taxation and Revenue Department before filing. Regardless of method, all documents must be complete and accurate to avoid delays.

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Paying Your Taxes or Setting Up a Payment Plan

Suppose your 2015 New Mexico state income tax return shows you owe taxes. In that case, paying the full amount or making suitable arrangements with the Taxation and Revenue Department to avoid interest and penalties is essential. The Department offers multiple options to help taxpayers fulfill their obligations, including secure online payments and structured payment plans for those who cannot pay in full. Whether you pay immediately or request a longer-term agreement, using the available services ensures compliance and reduces the risk of enforcement actions.

Available Payment Methods

• Electronic Check (E-Check): This is the most convenient and fee-free option available through the Taxpayer Access Point (TAP) system. To submit payment, you simply enter your bank account and routing number.
  
  
• Credit or Debit Card: You can pay using Visa, MasterCard, Discover, or American Express. A service fee of 2.40% applies to all credit card payments.
  
  
• Check or Money Order: If paying by mail, make the check payable to “New Mexico Taxation and Revenue Department” and write your Social Security Number and “2015 PIT-1” on the memo line. Include a completed PIT-PV payment voucher with your mailing.

Setting Up a Payment Plan

• Eligibility: If you cannot pay the full amount immediately, you may qualify for a monthly installment plan through TAP. Certain conditions apply, including regular payments and continued compliance.
  
  
• Application Process: Log in to your TAP account and select the payment plan option. You must specify the amount you can pay upfront and the duration of your proposed schedule.
  
  
• Approval Timeframe: The Department typically responds within 10 business days. Your payment plan must begin on the agreed date to remain active if approved.

Taxpayers who fail to pay by the original due date may face penalties, even if they have filed for an extension to submit their return. Always check the instructions provided and use the TAP system to access your account, verify balances, and submit payment securely.

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How to Track a Refund or Balance Due

After submitting your 2015 New Mexico state income tax return, it is essential to track your refund or monitor any outstanding balance using official tools provided by the Taxation and Revenue Department. The Department's online services allow taxpayers to securely access their accounts, verify refund status, and respond to requests for additional information when needed. Delays can occur due to verification issues, missing forms, or discrepancies between state and federal tax returns. Staying informed through the Taxpayer Access Point (TAP) system helps ensure accurate updates and timely resolutions.

• Check Your Refund via TAP: Log in to your TAP account at https://tap.state.nm.us. Once inside, navigate to “Where’s My Refund?” and enter your Social Security Number and refund amount to verify the status.
  
  
• Understand Processing Times: Electronically filed returns are typically processed within 2 to 4 weeks, while paper returns may take 6 to 12 weeks. If your return was submitted after March 15, additional delays may occur.
  
  
• Delayed Refund Notifications: The Department may request additional documentation verifying identity, income, or credit claims. Respond promptly through your TAP account or contact center if a notice is issued.
  
  
• Outstanding Balances: TAP users can also view remaining balances, penalty assessments, and interest accrued. This lets you determine the amount due and pay directly from your account dashboard.

If you cannot locate your refund or see unfamiliar charges, contact the Taxation and Revenue Department immediately using the phone numbers or email addresses listed on their official page. Always keep a copy of your full return and correspondence for future reference.

Final Checklist Before You Submit

Before submitting your 2015 New Mexico personal income tax return, it is essential to confirm that all required forms are complete, accurate, and properly attached. Whether filing through the Taxpayer Access Point or mailing your return, this final review helps avoid processing delays, refund issues, or penalties from the Taxation and Revenue Department. A thorough checklist also ensures that your business income, gross receipts, and personal information are correctly documented, especially if your situation involves property sales or multi-state income.

Checklist for Individual Taxpayers

• Include the completed PIT-1 form with your full legal name and Social Security Number.
  
  
• Sign and date your return. If filing jointly, both spouses must sign.
  
  
• Attach all W-2s and 1099s showing New Mexico-source income or wage withholding tax.
  
  
• Complete and include any required schedules, such as PIT-RC or PIT-ADJ.
  
  
• Confirm that the refund method selected is accurate, whether direct deposit or paper check.
  
  
• Include the payment and PIT-PV voucher if taxes are owed.

Additional Checklist for Small Business Owners

• Report gross receipts from sales and services conducted within New Mexico.
  
  
• Include PIT-CR to claim eligible business-related credits.
  
  
• File gross receipts tax separately if required for your activity type.
  
  
• Verify allocation of income across states using the PIT-B schedule.
  
  
• Attach documentation for expenses and deductions taken from your business income.

After verifying all details, make a copy of your complete return and supporting documents for your records. If you are uncertain about any part of the filing process, use the contact options on the revenue department’s website or consult a licensed tax professional before submitting.

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Accessing Online Services Through TAP

The Taxpayer Access Point (TAP) system is the official online platform maintained by the New Mexico Taxation and Revenue Department. This secure system enables taxpayers to file and amend returns, submit payments, manage their accounts, and track refund status without the need to mail forms or visit a district office. For those filing a 2015 state income tax return, TAP offers a fast and centralized solution for completing and managing tax-related tasks online.

Key Features of TAP for Taxpayers

Through TAP, you can electronically file your 2015 return and receive instant confirmation of submission. If you need to correct errors or report new information, the system allows you to amend previously filed returns. You can also make payments using an e-check or a credit card and access your full transaction history. Taxpayers may grant third-party access to their tax professional for account management or return preparation. Refund tracking and account balance monitoring are available through the same dashboard.

Getting Started with the TAP System

To begin, visit https://tap.state.nm.us and create a logon. You must verify your identity and link your tax account using past filing information or department correspondence. Once registered, your dashboard will allow you to file, pay, and view all tax activity related to the 2015 tax year.

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Frequently Asked Questions

What if I missed the deadline to file my 2015 New Mexico tax return?

You can still file your 2015 New Mexico tax return. If you are owed a refund, file within three years of the due date to claim it. If you owe taxes, interest and penalties may apply. Note that filing late is better than not filing, especially if your federal tax return was already submitted.

Do I need to file a state return if I already filed a federal tax return?

Yes, filing your federal tax return does not replace your state obligation. If you lived in New Mexico or earned income there in 2015, you must file a state return using the appropriate New Mexico form. The Taxation and Revenue Department uses your federal return to verify figures and determine your eligibility for state credits or deductions.

What is the difference between gross receipts tax and personal income tax?

Gross receipts tax is a separate tax imposed on New Mexico businesses that sell goods and services. Personal income tax is based on wages and other earnings reported on your return. Business owners must file both. Gross receipts are reported separately using a different New Mexico form, not the PIT-1 used for state income tax.

How can I track the status of my refund?

You can track your refund through the Taxpayer Access Point (TAP) by logging into your account and selecting “Where’s My Refund?” Use your Social Security Number and refund amount. Refunds from electronically filed returns typically process in 2 to 4 weeks. If you mailed your return, it may take up to 12 weeks.

Am I required to report income from property I sold in 2015?

Yes, any income from the sale of property located in New Mexico must be reported on your PIT-1 form. Include supporting documentation with your return. This income must also be reported on your federal tax return. Be sure to complete PIT-ADJ if any adjustments are needed between your federal and state income.

Does New Mexico have a cannabis excise tax for the 2015 tax year?

No, the cannabis excise tax was not implemented until after the 2015 tax year. If you are filing for 2015, this tax does not apply to your return. However, if you are amending later years or operate a cannabis-related business, you should review current requirements on the Taxation and Revenue Department’s website.

Where can I get help with a 2015 tax return?

Visit the Taxation and Revenue Department’s official website at www.tax.newmexico.gov. Use the TAP system to access forms, instructions, and account information. You may also contact the customer support center by phone or email. Note that a tax professional can also help you file, especially under circumstances involving business income or prior-year adjustments.