Learn more about keeping your business compliant with payroll tax requirements.
General Withholding Requirement: New Mexico income tax generally must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.
Employee Withholding Exemption Forms: New Mexico does not have a state withholding exemption certificate. However, Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, also should be used for state withholding purposes.
Reciprocal Agreements: None.
New Mexico Taxation and Revenue Department
1100 South St. Francis Drive
Santa Fe, New Mexico 87504-0630
Santa Fe District Office
P.O. Box 5374
Santa Fe, NM 87502-5374