An application for extension of time to file must be postmarked on or before the due date for filing the return or the extended due date of the return if a federal automatic extension or a New Mexico extension has been obtained. If a federal automatic extension is obtained, and you file and pay the return by the extended due date allowed by the IRS, Form RPD-41096, does not need to be submitted. New Mexico recognizes and accepts an Internal Revenue Service automatic extension of time to file.
HOW AND WHERE TO FILE: Complete this form and send it to the Taxation and Revenue Department, P.O. Box 630, Santa Fe, NM 87504-0630. If you are including an extension payment for a personal income tax return, corporate income and franchise tax return, pass-through entity return or fiduciary income tax return with the extension, also attach the applicable extension payment voucher (Forms PIT-EXT, CIT-EXT, PTE-EXT or FID-EXT) and submit the forms to the address on the payment voucher. The address varies depending upon the tax program.
REASONS FOR EXTENSIONS: The Taxation and Revenue Department will grant a reasonable extension of time for filing a return if the taxpayer files a timely application which establishes that he is unable to file the return by the due date because of circumstances beyond his control. Inability to pay the tax due is not sufficient reason for issuance of an extension. Also, extensions will not be granted to tax practitioners because of excessive work load.
PERIOD FOR EXTENSIONS: Generally, a timely initial application for extension of time to file will be automatically granted for a period not to exceed 60 days. Longer periods of time will not be granted unless sufficient need for the extended period is clearly shown. Form RPD-41096 may also be used to request an additional extension. When used for that purpose, a copy of the previous state or federal automatic extension should be attached to the application.