To transfer a car or boat as a gift in New Mexico without paying excise tax, both the giver and the receiver complete the New Mexico MVD gift affidavit, Form 10018, get their signatures notarized, and submit it with the signed-over title to the Motor Vehicle Division within 30 days of the gift.1New Mexico Taxation and Revenue Department. Motor Vehicle Excise Tax The affidavit is the MVD’s proof that no money changed hands, which is what exempts the transfer from the motor vehicle excise tax.
When the MVD-10018 Is the Right Form
Use this affidavit only when a vehicle or vessel is genuinely given, with no payment moving in either direction. Parent to child, grandparent to grandchild, and spouse to spouse are the common cases. Anyone applying for a New Mexico title who claims the vehicle came as a gift has to file it.1New Mexico Taxation and Revenue Department. Motor Vehicle Excise Tax
If any money changes hands, even a token amount, this is the wrong document and signing it exposes both parties to perjury charges. The form also doesn’t cover title corrections, odometer disputes, name changes, or lost titles; those use different MVD forms.
What to Have Ready Before You Fill It Out
- The existing certificate of title, which the donor will need to sign over to the recipient. If a lien is listed, get a lien release from the lienholder first.
- The vehicle or vessel identifiers: year, make, model, VIN (or HIN for a boat), and the current license plate or hull decal number.2Taxation & Revenue Department – Motor Vehicle Division. MVD-10018 Affidavit of Gift of Motor Vehicle or Vessel
- The current odometer reading, taken directly from the dash. Don’t round.
- A valid government-issued photo ID for each signer, for the notary.
The current version of the form (revised November 2025) is a PDF on the New Mexico MVD website, and paper copies are available at any field office.3MVD New Mexico. Register Your Vehicle
Completing the Donor’s Page
Page one holds the vehicle description, the odometer disclosure, and the donor’s sworn statement.
Enter the year, make, and model exactly as they appear on the title. Copy the full VIN (seventeen characters on most vehicles) or the HIN for a vessel, then add the plate or hull decal number. One wrong digit will get the form kicked back, so check every character against the title.
For the odometer, write the mileage with no tenths and check one box. Most passenger cars use “The actual mileage.” If the odometer has rolled past its mechanical limit, use that box instead. Vehicles ten model years old or older, or with a gross vehicle weight rating over 16,000 pounds, qualify for “Exempt.”2Taxation & Revenue Department – Motor Vehicle Division. MVD-10018 Affidavit of Gift of Motor Vehicle or Vessel
The donor then fills in full legal name, the date of the gift, mailing address, email, and phone. Do not sign the affidavit at the bottom yet. That signature belongs in front of a notary.
Completing the Recipient’s Page
Page two is the recipient’s. Enter your full legal name, your relationship to the donor (daughter, spouse, friend, and so on), mailing address, email, and phone. The MVD uses the relationship field to cross-reference the transaction.
The recipient’s affidavit mirrors the donor’s: a sworn statement, under penalty of perjury, that the vehicle was received as a gift with no payment given or received.2Taxation & Revenue Department – Motor Vehicle Division. MVD-10018 Affidavit of Gift of Motor Vehicle or Vessel Again, hold off signing until you’re in front of a notary.
Getting Both Signatures Notarized
Both signatures have to be notarized. This has been the rule since October 2009.4New Mexico Taxation and Revenue Department. MVD Procedural Quick Update 82rev The two acknowledgments don’t have to happen together or with the same notary, so donor and recipient in different cities is fine. Each person signs their page in front of a notary, who then completes the seal, signature, and commission expiration on that page.
New Mexico caps notary fees at $5.00 per acknowledgment, with an added technology fee of up to $25.00 if the notarization is on an electronic record.5Justia Law. New Mexico Code 14-14A-28 – Fees Banks and shipping stores commonly offer the service; some UPS locations in New Mexico notarize free for account holders. Bring photo ID; the notary will verify it before witnessing your signature.
Submitting the Form, Fees, and the 30-Day Deadline
Bring the notarized MVD-10018 and the signed-over title to an MVD field office or a licensed third-party provider. Field offices run on appointments booked through the MVD website.6Motor Vehicle Division NM. MVD Direct Appointments Third-party agents accept walk-ins and process the same transactions for a convenience fee on top of state fees.
The clerk verifies the VIN against the MVD database, processes the transfer, and collects the fees. The state title transfer fee is $10.00. If you’re also registering the vehicle under the new owner for the first time, weight- and year-based registration fees apply on top. No motor vehicle excise tax is owed on a documented gift, which is the reason for the affidavit in the first place.1New Mexico Taxation and Revenue Department. Motor Vehicle Excise Tax You’ll leave with a temporary document; the new title is mailed to the recipient.
You have 30 calendar days from the date of the gift to file. The clock starts on the “Date of Gift” written on the form. Miss the window and the MVD adds a $20.00 late-transfer penalty.7MVD New Mexico. MVD Ending Waivers on Penalties, Late Fees
Federal Gift Tax
New Mexico has no state gift tax, but federal rules still apply. For 2026, the IRS lets you give up to $19,000 per recipient per year without filing a gift tax return.8Internal Revenue Service. Frequently Asked Questions on Gift Taxes If the vehicle’s fair market value tops that, the donor files IRS Form 709 for the year of the gift.9Internal Revenue Service. About Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return Filing Form 709 doesn’t automatically mean tax is owed; usually it just draws down the donor’s lifetime exemption.
Consequences of a False Affidavit
The perjury warning on the form is real. Signing it falsely, for example calling a sale a gift to skip the excise tax, is perjury under New Mexico law.10Justia Law. New Mexico Code 66-5-38 – Making False Affidavit Perjury is a fourth-degree felony, carrying up to 18 months in prison and a fine of up to $5,000.11Justia Law. New Mexico Code 31-18-15 – Sentencing Authority The MVD can also unwind the transfer and assess the excise tax that was avoided. If any money passed for the vehicle, use the standard title transfer process and pay the tax.