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How To Get A New Mexico State Tax ID Number & Register Your Business In Mar. 2026
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2026 New Mexico LLC Guides
Starting your New Mexico Limited Liability Company (LLC) requires you to file your Articles of Organization with the New Mexico Secretary of State. This officially establishes your LLC as a separate business entity. Following approval, you must understand the important state requirements.
One of your first mandatory obligations is to obtain your New Mexico State Tax ID number. This is a state-issued ID that plays an important role in your business operations and tax reporting, especially if you’re selling services, goods, hiring employees, and operating in the state.
Understanding how your New Mexico State Tax ID number works ensures that you complete your filings correctly and stay compliant when operating. I’ve discussed how to file your application online and by mail. You’ll also learn what you need to do once you’ve completed your application to stay compliant.
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An Overview Of The New Mexico State Tax Identification Number
The New Mexico State Tax Identification Number, officially known as the New Mexico Business Tax Identification Number (NMBTIN), is a state-issued tax account number used for managing specific tax obligations in the state.
You will use this number when filing returns and paying taxes administered by the New Mexico Taxation and Revenue Department (TRD):
- Compensating tax: This is similar to the use tax in other U.S. states. You must pay it if your LLC uses tangible personal property in the state without paying GRT when purchasing it.
- Wage withholding tax: New Mexico employers use the NMBTIN to withhold state income tax from employee wages. These will be remitted on a regular basis.
- Gross Receipts Tax: This applies to the state businesses that sell property or provide services. All businesses must collect GRT from customers and remit it to the state.
- Other business taxes: Your NMBTIN is used for filing and paying several industry-specific taxes. Examples include certain surcharges, telecommunications tax, and the application of local taxes. These are managed under the same state identification system.
Remember: Your NMBTIN is NOT the same as your EIN. Your EIN is issued by the IRS for federal tax reporting, while your NBTIN is issued by the state of New Mexico for state-level tax compliance.
You can obtain your New Mexico Tax ID using two main methods:
- Online via the Taxpayer Access Point (TAP): The easiest and fastest way for most LLCs to obtain their ID. Your ID should be issued on the same day.
- Paper application form: Submit the form at your district tax office or mail it to the TRD. Your ID will be issued in approximately 1-2 weeks.
Note: You do NOT need to pay a filing fee to obtain your NMBTIN. The state doesn’t charge a fee for issuing your NMBTIN, regardless of whether you file online or submit your paper application.
1. Who Needs To Register For A New Mexico State Tax ID?
Any entity that engages in business in New Mexico must register for a New Mexico State Tax Identification Number. This must be done BEFORE beginning operations.
If your LLC has a physical presence in New Mexico, registration is required.
For businesses without a physical presence in the state, registration is required if, during the previous calendar year, total taxable gross receipts from sales, leases, or licenses of tangible personal property, sales of services, or licenses for the use of real property sourced to New Mexico exceed $100,000.
2. New Mexico Tax ID Number Latest Update
The state recently introduced an updated structure for the BTIN. Each LLC now gets a unique account ID for every applicable tax type instead of using one BTIN for all tax programs. Because of this, your former CRS identification number becomes your BTIN. Furthermore, the state adds a three-character suffix to distinguish each tax program. This includes your GRT, wage withholding tax, or compensating tax.
While your base number is the same, each category will have its own account, filing frequency, and due date. You’ll need to submit Form ACD-31015 (Business Tax Registration Application and Update) or email [email protected] for assistance if you’re responsible for additional taxes that were NOT automatically assigned.
How Do I Get A New Mexico State Tax ID Number Online?
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Registering online using the Taxpayer Access Point (TAP) is the quickest and easiest processing method. I’ve provided a step-by-step breakdown of each filing section below to help you file correctly.
These are the steps you must complete before submitting your online filing:
1. Navigate To The Portal
Before filing: Ensure you obtain your EIN before filing your Articles of Organization and other key formation paperwork. You can read my step-by-step guide on How To Get A New Mexico LLC EIN if you need help applying for one.
To begin your online registration, click the “Taxpayer Access Point (TAP)” link.
2. Find The Form
On the tap homepage, scroll down to the business section. Then, click “Apply for a New Mexico Business Tax ID.”
3. Read The Introduction Page
The system should take you to an introductory page explaining why you need an NMBTIN, the eligibility requirements, and the necessary information before proceeding.
Click “Next” to continue.
4. Enter Your LLC’s EIN
Use the dropdown menu to select “LLC” as your business type. Then, enter “EIN” in the provided field.
5. Create Your Web Logon
Next, you need to create your online TAP login. To do this, you must enter your essential business information.
Note: The only system will display the fields dynamically, meaning you must complete a field for the next one to appear.
I’ve written a clear breakdown of the required fields below.
a. Business Email Address
Enter your business email address in the top field. Then, enter it again below to confirm accuracy.
b. Enter Contact Information
State your full name (First name and last name), phone number, and phone type from the dropdown menu.
You should see an Alternative Phone Number field once you complete this section. You can leave this blank unless you wish to include a secondary number.
c. Logon Information
c1. Use Email As Web Logon
Keep the default setting where your email is used as your web logon if you want to use this option.
Following this, you must create a password that meets the required security rules.
- You can NOT reuse a password.
- It must have a minimum of 14 characters.
- It must be different from your logon name.
- You need to include letters and numbers.
- You must use special characters.
- It must have both uppercase and lowercase letters.
Note: System passwords are case-sensitive. Therefore, they must be exact matches for verification purposes.
c2. Create Your Own Username
Choose “No” when asked if you want to use your email as your web logon if you prefer to set a custom username. Then, enter a unique username that follows these rules:
- It must contain at least 6 characters.
- It cannot include special characters or spaces.
After this, create your password using the same requirements outlined above.
d. Security Question
Finally, choose one security question from the dropdown list and provide your answer in the applicable field. I recommend choosing a question that’s easy to remember but difficult for others to guess.
Click “Next” once you’ve completed the required fields to move on to the next section.
6. Register Your Business
a. Legal Name
Provide your legal business name in the first field. If you have a DBA, you can enter it in the field below.
b. Contact Information
Enter your business phone number, then choose your phone type from the dropdown menu.
The system will show you an Alternative Phone Number field once this step is complete. You can either leave this blank or complete it if you want to add a second number.
c. Mailing Address
State your LLC mailing address. You must include your street or P.O. box, city, ZIP code, and state. Then, click “Verify address.”
The system should then give you two address options. Click “Save” if both are correct and identical. If not, click “Keep address as entered” then click “Save.”
d. Physical Address
Under your mailing address, you should see the question: “Is your physical address the same as your mailing address?”
Click “Yes” and continue if this is the case.
Note: You can NOT choose yes if you used a P.O. box as your LLC mailing address. This is because your physical address must be a real street address.
In this case, enter your physical address in the provided fields (Street, city, state, ZIP code).
e. Officers
Click “Add officer” to enter your LLC Officer. You must provide at least one officer for your business.
You should be given a pop-up window to enter your officer details:
e1. Officer Personal Details
Provide their:
- Officer type.
- Ownership percentage.
- Start date (Use the calendar icon).
- ID number and ID type.
- First and last name (Giving their middle name is optional).
e2. Officer Address
Underneath, complete your officer’s address details (Street, city, state, ZIP code, country). Then, verify the address using the same process as earlier.
Click “Save” once everything is completed.
Use the same process outlined above if you have more than one LLC officer. Click “Next” in the bottom-right corner once you’ve finished.
7. Enter Your Business Attributes
Complete this section by following the questions. First, you’ll be asked: “What date will you start business activity in New Mexico?” Choose the date on your Articles of Organization.
Answer each Yes/No question according to your business. The online system may request additional items (Licensing number or supporting details) if you answer “Yes” to any of the questions.
Note: I recommend checking that all entered information is accurate before moving to the next step. This helps avoid potential filing delays and rejections.
Then, choose the filing frequency applicable to your business.
I’ve written a summary table below showing the different filing frequencies and their due dates. Compare the options and choose the most suitable one for your business needs.
| Filing status | When it is used | Due date & filing period explanation | Typical use for LLCs |
|---|---|---|---|
| Monthly | If your combined taxes average more than $200 per month, or your business chooses to file monthly | Due by the 25th of the following month. Each filing covers one calendar month (January through December). | LLCs with consistent or higher monthly sales |
| Quarterly | If your combined taxes are less than $600 per quarter or average less than $200 per month | Due by the 25th of the month following each quarter. Quarters are January to March, April to June, July to September, and October to December. | Most small and medium LLCs |
| Semiannual | If your combined taxes are less than $1,200 per six-month period | Due by the 25th of the month following each six-month period. Periods are January to June and July to December. | Low-activity or smaller LLCs |
| Seasonal | If your business operates only during specific months | Due by the 25th of the month following each active filing month selected by the business. | Seasonal or part-time LLCs |
| Temporary | If your business operates for a limited time | Due by the 25th of the month following the activity. Your filing must occur while the registration is active. You must enter a close date. | Short-term or temporary LLCs |
| Special Event | If your business activity occurs during a specific event | Due by the 25th of the month following the event period. A close date must be entered. | Event-based businesses |
| Casual | If your business activity occurs occasionally and must be reported | Due by the 25th of the month following the month in which taxable activity occurred. | Nonprofits or compensating tax filers |
Note: Most New Mexico LLCs choose a quarterly or monthly filing status. This depends on how frequently they generate taxable revenue.
Click “Next” to proceed once you’ve completed the required fields.
8. Choose Your Business Tax Types
In the next section, choose your business tax types. You have a series of Yes/No questions to complete. The system may require additional details depending on your answers. This includes things such as your EIN and license number.
Click “Next” once you’ve completed the required fields to move to the NAICS code section.
Your applicable tax programs depend on your business activities. While your requirements vary, most new businesses register for the following taxes:
- GRT: If you sell goods or provide services in the state.
- Wage withholding: If you hire employees.
- Non-wage withholding: If you withhold tax on payments unrelated to wages.
Note: You must register for GRT if your LLC sells goods and services in the state.
9. Enter Your LLC’s NAICS Code
Provide your NAICS code alongside a short description of your business activities. Keep this section simple using two to three words. For example, “selling clothes” or “online services.”
Click “Find code” if you don’t know yours. This allows you to search and select a code directly.
Proceed to the review step once everything is complete.
10. Review Your Information
Review your business information entered in all the previous steps. Check each section carefully for errors, typos, and grammatical mistakes. Click “Previous” if you need to make changes. This takes you back to a specific section so you can update the information.
Click “Submit” once everything looks correct.
11. Confirmation
You should get a confirmation code once you’ve completed the required fields. Following this, you can log in to the TAP portal using your new account. Your Tax ID will be displayed immediately when accessing your profile.
Obtaining Your New Mexico State Tax ID Number By Mail (Form ACD-31015)
If you don’t want to file online, you can register for your New Mexico State Tax ID using a physical paper form. However, this method takes longer due to the manual processing and mail time.
The steps are straightforward, as long as you prepare the required information in advance.
Note: Ensure you have your printed and completed application form + an addressed envelope ready before mailing your form. Use the official ACD-31015 form from the New Mexico Taxation and Revenue Department, or click the “Download” button on the right-hand side.
Follow the steps below to complete your application. I’ve discussed each one in the following sections.
1. Enter Your Business Name
You’re making a new registration. Therefore, you can skip the NMBTIN fields at the top of the page.
Enter your LLC’s legal business name in Section 1. If you’re using an individual’s name, enter their first name, middle initial, and last name.
For Section 2, check the “New registration” box.
2. Provide Your Doing Business As Name (Optional)
State your Doing Business As (DBA) name in Section 3 if your LLC operates under a different name than the one legally registered.
3. Enter Your FEIN, SSN, Or ITIN
Next, provide your Federal Employer Identification Number (FEIN), Social Security Number (SSN), or Individual Taxpayer Identification Number (ITIN) in Section 4.
Note: I recommend giving your LLC’s EIN for this part since you’re operating an LLC.
4. Complete Your Business Contact Information
In Section 5, enter your business telephone number.
Move directly to Section 7 and enter your business email address. The department will use this for future correspondence, including important notices regarding your registration.
5. State Any Requested Changes
Next, move back to Section 6. This should be labelled “For updates, summarize the changes being requested.” You’re completing a new registration, so you can leave this section blank.
6. Clarify Your Ownership Type
Choose “Limited Liability Company” for your LLC ownership type. Check the corresponding box in Section 8. Doing this ensures that your form is correctly processed according to your entity structure.
7. Complete Your Address Information
In Section 9, you need to provide your LLC mailing address. This is the place where your LLC will receive official department correspondence, including notices and registration certificates. You may use a P.O. box address for this section.
Note: In Section 10, you must provide your physical business location when filing out your physical address. You can NOT use a P.O. box.
Make sure you attach an additional sheet that lists each business address if your LLC has multiple operating locations.
8. Specify Your Applicable Tax Programs
Next, state the tax programs that you must register for (Done in Sections 12a and 12b), depending on your business activities.
Your tax programs vary according to your business. However, most new LLCs register for the following:
- GRT: Required for LLCs selling goods and/or services in the state.
- Wage withholding: Required if your LLC has employees.
- Non-wage withholding: Required if you need to withhold tax for payments not related to wages.
Note: You almost always need to pay GRT when selling goods and/or services in New Mexico.
Your tax requirements depend on your specific business activities. I’ve summarized the different taxes in the table below so you can see which ones relate to your New Mexico LLC.
| Tax program | Description |
|---|---|
| Cannabis excise tax | Applies to retail sales of adult-use cannabis. |
| Compensating tax | Excise tax on the use of property or services in New Mexico when GRT was not paid at the time of purchase. |
| Corporate income and franchise tax | Applies to corporations and unitary groups with income sourced in the state. |
| GRT | Applies to persons or businesses engaging in business activities within New Mexico. |
| Governmental GRT | Applies to receipts of New Mexico state and local government agencies. |
| Interstate telecommunications GRT | Applies to businesses providing interstate telecommunications services in New Mexico. |
| Leased vehicle GRT and surcharge | An additional tax is imposed on anyone leasing automobiles. |
| Non-wage withholding tax | Applies when withholding New Mexico tax from non-wage payments such as pensions, annuities, or gambling winnings. |
| Wage withholding tax | Applies to employers who withhold New Mexico state tax from employee wages. |
| Weight distance tax | Applies to registrants of motor vehicles over 26,000 pounds operating on New Mexico highways. |
| Workers’ compensation fee | Required for all employers covered under the Workers’ Compensation Act. |
9. State Your Business Start Date
Section 12a requires you to enter the date that your LLC first required receipts for services, selling state property, or leasing property used in the state. You can enter an anticipated date if you haven’t yet started operating.
Note: Your date must include the day, month, and year.
For Section 12b, enter the date your business will close. This only applies if you selected “Temporary” or “Special event” as your filing status. Click “Active” if your LLC will operate normally.
10. Select Your Filing Status
Section 13 requires you to choose your applicable filing status. This will be used for reporting, submitting, and paying your LLC’s combined gross receipts, compensating, and Withholding Taxes.
I’ve written a summary table below, breaking down the different filing statuses and due dates so you can compare the options for yourself:
| Filing status | When it is used | Due date & filing period explanation | Typical use for LLCs |
|---|---|---|---|
| Monthly | Combined taxes average more than $200 per month, or if your business chooses to file monthly | Due by the 25th of the following month. Each filing covers one calendar month (January through December). | LLCs with consistent or higher monthly sales |
| Quarterly | Combined taxes are less than $600 per quarter, or average less than $200 per month | Due by the 25th of the month following each quarter. Quarters are January–March, April–June, July–September, and October–December. | Most small and medium LLCs |
| Semiannual | Combined taxes are less than $1,200 per six-month period | Due by the 25th of the month following each six-month period. Periods are January–June and July–December. | Low-activity or smaller LLCs |
| Seasonal | Your LLC operates only during specific months | Due by the 25th of the month following each active filing month selected by the business. | Seasonal or part-time LLCs |
| Temporary | Your LLC operates for a limited time | Due by the 25th of the month following the activity, and filing must occur while the registration is active. A close date must be entered. | Short-term or temporary LLCs |
| Special Event | When business activity occurs during a specific event | Due by the 25th of the month following the event period. A close date must be entered. | Event-based businesses |
| Casual | When business activity occurs occasionally and must be reported | Due by the 25th of the month following the month in which taxable activity occurred. | Nonprofits or compensating tax filers |
Note: Most LLCs operating in the state choose the quarterly or monthly filing statuses. This depends on how frequently they generate taxable revenue.
11. Answer The Questions About Employment
Answer three Yes/No questions in Section 14. These relate to your LLC’s employment status. The answers you provide in this section help the state determine if you need to file or pay certain employment-related taxes and fees in the state.
Note: LLCs covered by the Worker’s Compensation Act (whether by election or requirement) must file and pay their assessment fee and submit Form RPD-41054 Workers’ Compensation Fee Form (WC-1).
12. List Your Business Owners And Officers
On page 2 of your PDF, Section 15 asks you to provide detailed information regarding the individuals associated with your LLC.
Provide your Social Security Number (SSN) or Individual Tax Identification Number (ITIN) for each individual. Alongside this, give the details for each LLC owner, partner, corporate officer, association member, shareholder, manager, officer, general partner, or proprietor.
You must provide their:
- Full name and title.
- Address.
- Phone number.
- Email address.
This information is required for your form to be processed.
Note: You can attach additional sheets if your LLC has several individuals in the roles stated above.
13. Provide Your Accounting Method
Page 3 asks you to select your business’s accounting method. This is the one you use for reporting purposes in Section 16.
Choose one of the following:
- Cash method: Report your cash and additional considerations. Do NOT report sales made until payment is made.
- Accrual method: Report all sales transactions. This includes sales on account and cash sales. Do NOT report cash received on receivable accounts.
Note: I recommend choosing a method that aligns with how your LLC tracks income and reports revenue.
14. Answer Questions About Your Business Presence
The next section has a series of Yes/No questions regarding your business operations in the state. These are used to determine if your LLC has an economic or physical presence in New Mexico. It also determines if you operate through or as a marketplace.
Make sure you indicate:
- If you have a physical presence in the state.
- If your LLC is a marketplace provider, this means that you assist in the lease, sale, or license of services, goods, and property for marketplace sellers or your business. An example would be advertising or listing the sale and collecting/remitting customer payments.
The answers you give in this section determine your state tax obligations.
15. State Your NAICS Code
In Section 18, state your LLC’s NAICS code to identify your primary business activities. You can list more than one code if you perform several different activities. You must provide at least one code.
Note: Indicate whether you’re adding, deleting, or changing a code by checking the applicable box. Make sure to include a brief description of your business activities associated with each code.
Tip: Use the NAICS lookup online tool or search for your LLC’s NAICS code on your federal tax return.
16. Provide Your Signature
Section 19 must be completed by an authorized individual. Examples include an LLC owner, partner, corporate officer, association member, shareholder, or manager.
Complete the required fields as needed before providing the signature by hand in the signature box. Your application will NOT be accepted by the state if you don’t do this.
Note: Section II only needs to be filled out if you’ve selected the monthly, quarterly, or semi-annual filing options in Section 13. This is used to collect important information regarding these filing frequencies to ensure your account is correctly set up.
17. Give Your License/ ID Number
You’ll need to complete one of the following identification fields, depending on your business type and applicable licenses or registrations. Complete the option that best applies to your LLC.
a. Liquor License Type/Number
In Section 20, provide your liquor license type and license number assigned by the Alcohol and Gaming Division. Make sure the information matches exactly what’s stated in your official license.
b. Secretary Of State Business ID Number
In Section 21, state your Secretary of State (SOS) Business ID Number. This can be found by using the New Mexico Business Entity Search Tool on the SOS website.
Tip: Read my detailed guide on the New Mexico LLC Name Search if you need help using the search tool.
c. Contractor’s License Number
To the right, enter your Contractor’s License Number issued by the Construction Industries Division if your LLC has a Contractor’s License. Make sure the number is exactly as shown on your official documentation.
18. List Any Special Tax Programs
Underneath, list the special tax programs that your LLC may need to register for. Many of these require monthly filing, so it is important to accurately answer each question.
Use the appropriate field to indicate if any of the programs apply to your LLC. You can leave everything unchecked if nothing applies to your business.
19. Natural Resources
Fill out this section if you’re involved in activities related to natural resources. The information you give determines your reporting and tax obligations.
Provide Yes/No answers based on your LLC operations.
20. Oil And Gas
If your business is involved in oil and gas production, processing, or related activities, answer this section accordingly. Your responses determine whether your LLC is subject to specialized oil and gas taxes or reporting obligations.
Answer Yes/No based on your operations.
21. Former Owner Information
Section 36 asks if your LLC is a brand-new entity. If it isn’t, enter the former owner’s information. This includes their NMBTIN and business name (If applicable).
Note: This is an optional section. However, it may be useful if your LLC has changed ownership and you want to ensure proper tax record reporting. Alongside this, you can consider filling out Form ACD-31096 Tax Clearance Request.
22. Other Businesses
In Section 37, state if you’ve previously operated or currently operate other New Mexico businesses. Enter each business’s NMBTIN and business name.
23. Primary Types Of Business
Next, choose your primary business activity or activities. Make sure this correctly aligns with your NAICS code entered above. This must accurately reflect your LLC’s primary business activities.
Note: You can pick multiple options if your LLC operates in several business categories.
24. Special Type Of Business
On the left of the form, discuss if your LLC falls into the specific categories. Answer Yes/No to each question based on your activities.
Note: Each category requires special reporting codes, so it may involve additional tax responsibilities.
25. Is The Business A Health Care Practitioner?
For Section 43, answer these questions if your LLC provides health care services or involves licensed health care professionals.
Answer Yes/No based on your operations.
26. Insurance Premium Tax
Complete this section if your LLC provides activities requiring insurance premium tax payment. Carefully read the questions in Section 44.
Respond with Yes/No based on LLC structure and provided services.
27. Cannabis Excise Tax
If you participate in the sale of adult-use cannabis, you must provide information for the Cannabis Excise Tax section.
Answer all questions and attach your Cannabis License (If applicable).
Important: You must contact the New Mexico Healthcare Authority for registration eligibility in the following situations:
- You’re trying to register a skilled nursing facility, intermediate care facility, or intermediate care facility for individuals with intellectual disabilities for the Healthcare Quality Surcharge (HCQ).
- Alternatively, you’re registering for the Healthcare Delivery and Access Assessment (HDAA).
28. Mail The Form
Once you’ve completed the mandatory information, ensure you have the required pages (Pages 1, 2, 3, and 4). Then file your application in person at a district tax office or by mail to the TRD.
Carefully check each section to ensure it’s filled out correctly. Your signed form should be placed in an envelope and sent to the following address:
NEW MEXICO TAXATION & REVENUE DEPARTMENT
Compliance Registration Unit
PO Box 50130
Albuquerque, NM 87181-0130
29. Approval
Your mail filing should take approximately 1-2 weeks to process.
Once approved, you’ll get a Registration Certificate containing your NMBTIN. This will be mailed directly to the mailing address provided on your application.
Note: This acts as your official confirmation. Therefore, I highly advise keeping this safe alongside your official business records.
The Importance Of Obtaining A New Mexico State Tax ID
You must obtain a New Mexico State Tax ID if you collect taxes, hire employees, or engage in state-registered activities. This allows the TRD to monitor your business tax obligations to ensure you’re completing your required reporting. Once obtained, it helps your business operate legally, avoid potential penalties, and stay compliant with state-level requirements.
1. Stay Compliant With The Law Of New Mexico State
Every New Mexico LLC must register with the TRD under New Mexico Statute § 7-1-12 NMSA 1978. This states that anyone engaging in taxable business activities in the state must obtain a valid New Mexico Tax ID.
Completing your required registration ensures that you’re fully compliant with state regulations. This helps you avoid state penalties and confirms that you’re authorized to engage in legal commercial activities.
2. Engaging In Business
If you’re considered to be “Engaging in business” within the state, you must register for your New Mexico State Tax ID.
- If you have a physical presence in the state (Office, store, or employee).
- Meet the $100,000 or more economic nexus threshold in taxable gross receipts. This must be sourced within the state in the previous calendar year according to § 7-9-3.3 NMSA 1978.
This ensures that businesses benefiting from New Mexico’s marketplace comply with their tax obligations.
TRD Contact Information
You can contact the TRD directly if you require assistance with your compliance requirements, state tax registration, or New Mexico State Tax ID. They’ll provide guidance on your registration processes, account issues, and general tax-related questions. This helps your business stay compliant with state regulations.
| Category | Details |
|---|---|
| Phone (Call center) | 1-866-285-2996 (hours: 8 A.M. – 4:30 P.M.) |
| Fraud hotline | 1-866-457-6789 |
| Email (Fraud-related inquiries) | [email protected] |
| Mailing address for refund returns and returns without payment | NM Taxation and Revenue Dept. PO Box 25122 Santa Fe, NM 87504-5122 |
| Mailing address for returns with payment and payment vouchers | NM Taxation and Revenue Dept. PO Box 8390 Santa Fe, NM 87504-8390 |
| Office locations | Santa Fe (Main office): 1200 S St Francis Dr, Santa Fe, NM 87505 Albuquerque: 10500 Copper Ave, Suite C, Albuquerque, NM 87123 Farmington: 3501 E Main St N, Farmington, NM 87402 Las Cruces: 2540 El Paseo Rd #2, Las Cruces, NM 88001 |
Frequently Asked Questions
You’ll find your New Mexico tax ID, also called your BTIN, on official correspondence from the TRD. You should also see your tax filing notices, registration confirmations, and account statements. You can contact the department directly if you can’t find your BTIN to verify your account after confirming your business identity.
A BTIN is issued by the TRD for state-level tax reporting and compliance. An EIN is issued by the Internal Revenue Service (IRS) for federal tax purposes. Therefore, they’re NOT the same thing. While they serve different purposes, most LLCs need both to legally operate.
You must have an EIN to register for a BTIN. Your EIN is your LLC’s federal tax identifier and is generally needed when registering for state tax accounts, especially if you have employees or collect state taxes. Make sure you have an EIN before registering so that your registration process can proceed smoothly without delay.
2026 New Mexico LLC Guides
ABOUT THE AUTHOR
+ 7 sources
Bizreport Advisor adheres to strict editorial integrity standards avoids using tertiary references. We have strict sourcing guidelines and rely on peer-reviewed studies, academic research. To ensure the accuracy of articles in Bizreport, you can read more about the editorial process here.
- State.nm.us. (2025). Taxpayer Access Point – State of New Mexico. [online] Available at: https://tap.state.nm.us/.
- New Mexico Taxation & Revenue Department, ACD-31015 Business Tax Registration Application & Update Form (2024). [online] Available at: https://www.tax.newmexico.gov/wp-content/uploads/2022/11/acd-31015.pdf.
- New Mexico Taxation & Revenue Department (2010) RPD-41054 WC-1 Workers’ Compensation Fee Form (2010). [online] Available at: https://www.tax.newmexico.gov/wp-content/uploads/2020/12/rpd-41054.pdf.
- NAICS Association. (2017). NAICS US Company Lookup Tool. [online] Available at: https://www.naics.com/company-lookup-tool/.
- New Mexico Secretary of State (n.d.) Business Entity Search. [online] Available at: https://enterprise.sos.nm.gov/search/business.
- Nmonesource.com. (2025). Chapter 7 – Taxation – NMOneSource.com. [online] Available at: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#7-1-12.
- Nmonesource.com. (2025). Chapter 7 – Taxation – NMOneSource.com. [online] Available at: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#7-9-3.3.