How Do I Enter "Other Withholding" on My New Mexico Return?

If you received New Mexico income tax withholding from oil and gas proceeds or a pass-through entity (PTE), enter those amounts in the Other Withholding section of your New Mexico return. These withholding amounts are entered separately from the withholding reported on your W-2s and most 1099 forms.

Oil and Gas Withholding

Enter the total New Mexico income tax withheld from oil and gas proceeds as shown on:

• Form 1099-MISC
• Form RPD-41285, Annual Statement of Withholding of Oil and Gas Proceeds
• Other annual withholding statements showing New Mexico withholding

Pass-Through Entity (PTE) Withholding

Enter the total New Mexico income tax withheld from the net income of a pass-through entity (PTE) as shown on:

• Form 1099-MISC
• Form RPD-41359, Annual Statement of Pass-Through Entity Withholding
• Other annual withholding statements

An entity that has had tax withheld cannot pass a withholding statement directly to another taxpayer, including its owners, members, partners, or beneficiaries. Generally, the recipient of the withholding statement must first report the withholding on its New Mexico return.

If the recipient is also a PTE, it may then pass the withholding through to its owners, members, partners, or beneficiaries by issuing Form RPD-41359. Those recipients may claim the withholding on their New Mexico income tax returns.

Program Entry

To enter oil and gas withholding or pass-through entity withholding:

1. Go to State Section.
2. Select the three dots to edit the New Mexico return.
3. Select Other Withholding.
4. Enter the amounts from your withholding statements.

Where Do I Enter Other Payments?

If you made New Mexico estimated tax payments, enter them in the Federal section of the program:

1. Select Federal.
2. Choose Payments & Estimates
3.  State Estimated Tax Payments
4. Select New Mexico from the state name drop down menu options and enter the amount paid in the respective field(s).

The estimated payment information will automatically transfer to your New Mexico return.

For payments that are not estimated tax payments, enter them as Other Payments within the New Mexico State Return. Examples include:

• Extension payments made with PIT-EXT payment vouchers
• Return payments made with PIT-PV payment vouchers
• PIT-EXT or PIT-PV payments made through the New Mexico Taxation and Revenue Department website

Important: Do not include any payments attached to the return or payments made after filing the return.

Important Notes

Regular New Mexico withholding reported on Forms W-2 and most 1099s should be entered in the standard withholding section of the return.