To mail your New Mexico state tax return, use one of two P.O. Boxes in Santa Fe depending on whether you owe money. If your PIT-1 shows a refund or a zero balance, send it to P.O. Box 25122. If you’re including a check or money order, send it to P.O. Box 8390. Picking the wrong box can delay processing by weeks.
Refund or Zero-Balance Returns
If nothing is owed, mail the return to:
NM Taxation and Revenue Dept.
P.O. Box 25122
Santa Fe, NM 87504-5122
This box handles every paper return that doesn’t include a payment, whether you’re getting a refund back or your liability came out to zero.1New Mexico Taxation and Revenue Department. Instructions for 2025 PIT-1 New Mexico Personal Income Tax Return
Returns With a Payment
If you owe tax and are paying by check or money order, send the return, payment, and PIT-PV voucher to:
NM Taxation and Revenue Dept.
P.O. Box 8390
Santa Fe, NM 87504-8390
The same address works for a standalone payment sent with just the PIT-PV voucher and no return.1New Mexico Taxation and Revenue Department. Instructions for 2025 PIT-1 New Mexico Personal Income Tax Return
You can also pay online through the state’s Taxpayer Access Point at tap.state.nm.us. If you pay that way, mail the return itself to Box 25122 since no payment is enclosed.2Taxation and Revenue New Mexico. Online Services
Amended Returns
Form PIT-X follows the same split. An amended return with no payment goes to P.O. Box 25122; an amended return with a payment goes to P.O. Box 8390. These are the same boxes used for original returns.3New Mexico Taxation and Revenue Department. Instructions for PIT-X New Mexico Personal Income Tax Amended Return
If You’re Using FedEx or UPS
Private carriers can’t deliver to P.O. Boxes, so you’ll need a street address instead. The department’s contact page references 1200 South St. Francis Drive in Santa Fe, but physical addresses can change. Confirm the current delivery address on the department’s website or by calling 1-866-285-2996 before handing anything to a courier.
How to Assemble the Return
Stacking order matters. Returns move through processing faster when the documents arrive in the sequence the department expects. Place the PIT-1 on top, followed by any schedules in this order:1New Mexico Taxation and Revenue Department. Instructions for 2025 PIT-1 New Mexico Personal Income Tax Return
- PIT-1, your main return
- Schedule PIT-S, supplemental income
- Schedule PIT-ADJ, additions and deductions
- Schedule PIT-RC, rebates and credits
- Schedule PIT-B, business income
- Schedule PIT-D, net capital gain deduction
- Schedules PIT-CR and PIT-CR-S, tax credits
- Supporting documents like W-2s and 1099s
Don’t use staples or tape. If a payment is included, place the check or money order and the PIT-PV voucher at the very front of the stack, in front of the PIT-1. Don’t staple or tape the payment to the voucher, and keep your handwriting away from the scanline (the long row of numbers along the bottom of the voucher).1New Mexico Taxation and Revenue Department. Instructions for 2025 PIT-1 New Mexico Personal Income Tax Return
Filling Out the PIT-PV Voucher
Anyone mailing a payment has to include Form PIT-PV. Write the tax year and your Social Security number on the voucher, and put the same information on the check or money order itself, along with “PIT-PV.” That way the payment can still be matched to your account if it gets separated from the voucher during processing.1New Mexico Taxation and Revenue Department. Instructions for 2025 PIT-1 New Mexico Personal Income Tax Return
Skip the voucher entirely if you’re not sending money. Refund and zero-balance returns don’t use it.
Postmark Dates and the New USPS Rule
The postmark on your envelope counts as the filing date. If the postmark falls on or before the deadline, the return is on time even if it arrives later.
A change that took effect on December 24, 2025 is worth knowing about if you mail close to the deadline. Under new USPS rules, the postmark reflects when automated equipment handles the mail at a processing facility, not when you dropped it off. A return put into a blue collection box the evening before a deadline could be postmarked one to three days later.4Taxpayer Advocate Service. New U.S. Postal Service Rules Could Affect Whether Your Tax Filing Is Considered On Time
To lock in the postmark date, take the envelope to a post office counter and ask for a manual postmark, use Certified Mail, or request a Certificate of Mailing. Private postage meter stamps and online-printed labels aren’t reliable proof.4Taxpayer Advocate Service. New U.S. Postal Service Rules Could Affect Whether Your Tax Filing Is Considered On Time
Filing late does carry a monthly penalty on any unpaid tax, so the postmark question isn’t just a formality if you owe.5Justia Law. New Mexico Code 7-1-69 – Civil Penalty for Failure to Pay Tax or File Return
After You Drop It in the Mail
Paper returns take 8 to 12 weeks to process. The department asks that you wait the full 12 weeks before calling about a paper return or refund.6New Mexico Taxation and Revenue Department. Where Is My Refund
After that window, the “Where Is My Refund?” tool on the department’s website will show status. You’ll need your Social Security number and the refund amount from the return to pull it up.6New Mexico Taxation and Revenue Department. Where Is My Refund