TAX YEAR 2026 · 1099-NEC & 1099-MISC
New Mexico 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check New Mexico requirements →New Mexico: what to know
NM FYI-330 states that NEC and MISC showing non-wage tax reported on TRD-41409 generally are not required to be filed separately, but oil/gas rents/royalties can require 1099-MISC or RPD-41285, with additional reconciliation. Do not assume all NEC/MISC are required merely because tax was withheld.
1099-NEC reporting
Ordinary NEC showing withholding reported on TRD-41409 is not required by NM statute to be separately sent; reportable specialized income categories must be reviewed.
1099-MISC reporting
Ordinary MISC showing non-wage TRD-41409 withholding not required by statute for routine payments; oil/gas rent/royalties from NM properties require a MISC/pro forma/RPD-41285 statement.
State filing method: New Mexico TAP or properly designated CF/SF for eligible reporting; oil/gas MISC may require state RPD-41285
Deadline guidance: Depending on category: January 31 for specified W-2/W-2G/R and last day of February for oil/gas proceeds; confirm 2027 calendar treatment.
Official source: New Mexico Taxation & Revenue — FYI-330 Rev. 12/2025 (2026 rules) →
Guidance reviewed November 3, 2026. Some sources are prior filing-year publications; confirm 2026 updates and individual facts.