How to Amend a New Mexico Tax Return

Instructions, Resources on how to prepare and e-File New Mexico Tax Returns or how to prepare an Extension and/or previous Year Tax Returns

Prepare, eFile a NM + IRS Tax Return: Detailed eFile.com Service Overview

Prepare only a NM State Return without an IRS return. Details

Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.

File a New Mexico Tax Amendment

You cannot eFile a NM Tax Amendment anywhere, except mail it in.
Only Option:
Download and complete Form PIT-X - Print, Mail the Form with attached schedules and forms affecting the changes to NM Tax Department to:
NM Taxation and Revenue Department
P. O. Box 25122
Santa Fe, New Mexico 87504-5122

NM Tax Amendment Form PIT-X
This Form can be used to file a: Tax Amendment, Change of Address.

Step 1: Download, Complete Form PIT-X for the appropriate Tax Year below.
Step 2: Sign, Mail Your Amended Return to one of the addresses listed above. When sending the tax amendment form make sure to attach any schedules and other documents related to the changes on your amended return.

How to correct a rejected Tax Return

If your NM Tax Return was rejected by the NM Tax Agency - not eFile.com - instructions on how to correct a rejected New Mexico Tax Return.

For all Tax Years prior to current tax year, Prepare, Print, Sign and Mail-In - see address above - your Tax Amendment as soon as possible. Select the Form PIT-X for the Tax Year you are amending. When sending the tax amendment form make sure to attach any schedules and other documents related to your amended return. You will also file an IRS Tax Amendment Form 1040X.

Check Your NM Tax Amendment Status

1. Call the NM Department of Revenue at (505) 827-0700.
2. Contact the NM Department of Revenue

New Mexico Refund Deadlines

A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in New Mexico tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended New Mexico return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional New Mexico Tax Income Taxes Deadlines

New Mexico Income Tax Penalties

Find out how New Mexico Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.

File an IRS Tax Amendment by Tax Year

Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.