New Mexico LLC annual report & franchise tax deadlines 2026-2027
Every recurring New Mexico filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | No annual report for LLCs Partly confirmed — verify |
|---|---|
| Due | New Mexico LLCs do not file an annual report |
| State fee | — |
| How often | annual |
Corporation (C & S corp)
| Report | Biennial Corporate Report Confirmed on official page |
|---|---|
| Due | Initial report within 30 days of incorporation, then every two years by the 15th day of the 4th month after year end |
| State fee | $25 |
| How often | biennial |
Franchise & entity-level taxes
| Corporate franchise tax (CIT-1) corp, s corp | With CIT-1: Apr 15 (calendar year) $50 per year Not confirmed — verify |
|---|
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (CIT-1) |
| Partnership / S corp return | Apr 15 (PTE / S-Corp) — verify |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Gross Receipts Tax (not a sales tax): returns due the 25th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in New Mexico
- NM-2026-03: federal deadlines postponed to Feb 4, 2027 (incident began Jul 16, 2026) — the Pueblo of Zuni
IRS relief is federal. Whether New Mexico follows the postponement for state returns varies — check the state revenue department.
Your New Mexico calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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New Mexico deadline FAQ
When is the New Mexico LLC annual report due?
New Mexico LLCs do not file an annual report.
How much does the New Mexico LLC annual report cost?
There is no LLC annual report fee because no report is filed; see the franchise/entity taxes section for any annual tax.
When is the New Mexico corporation annual report due?
Initial report within 30 days of incorporation, then every two years by the 15th day of the 4th month after year end. Fee: $25. S corporations file the same report as other corporations.
Does New Mexico have a franchise tax or annual LLC tax?
Yes — Corporate franchise tax (CIT-1): With CIT-1: Apr 15 (calendar year) ($50 per year).
When are New Mexico business income tax returns due?
C corporations: Apr 15 (CIT-1). Pass-through entities (partnerships, S corps): Apr 15 (PTE / S-Corp) — verify. These are general calendar-year patterns — confirm with the state revenue department.
How often do I file New Mexico sales tax?
Gross Receipts Tax (not a sales tax): returns due the 25th of the month after the reporting period.
What happens if I miss a New Mexico deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.sos.nm.gov/business-services
- https://www.tax.newmexico.gov
- https://www.tax.newmexico.gov/businesses/corporate-income-franchise-tax-overview/filing-requirements/
- https://enterprise.sos.nm.gov/
- https://www.nmlegis.gov/Sessions/18%20Regular/final/SB0225.pdf
- https://www.sos.nm.gov/wp-content/uploads/2019/10/20180215_SOS_Celebrates_Passage_of_SB225.pdf
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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