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CRS-1 INST.
REV. 04/10 CRS-1 INSTRUCTIONS FOR PAPER FILING
Each report is due on or before the 25th of the month following the end of the tax period covered by the report.
NOTE: For CRS-1 Forms due after August 1, 2010, you may be required NOTE: Each line of the CRS-1 or the CRS-1 Long Form must have an entry for
to file electronically. For more information on this e-filing requirement, Columns A and C. The exception is Column B. Place an entry in Column B
please visit our website at www.tax.state.nm.us only if a special code applies to your receipts. Leave no blanks in Columns
A or C even if the information in them is identical to the line above.
Businesses with more than three business locations, codes or lines of
detail to report or those who wish to claim the Services for Resale Tax COLUMN D: there are seven kinds of receipts reported on the CRS-1 Form or
Credit should complete the CRS-1 Long Form instead of the regular CRS-1 Long Form:
CRS-1 Form. The CRS-1 Long Form is available in this kit. • “Regular” Gross Receipts is the total amount of money plus the monetary value
COLUMN A: On separate lines enter the name of each municipality or county of other consideration received from four kinds of transactions: selling property
in New Mexico (including intangible personal property); leasing property used
where you have a business location. The Gross Receipts Tax Rate Schedule has
in New Mexico; performing services in New Mexico, or performing research
the listing of counties, municipalities and location codes for each. For more detail
and development services out of state when initial use of the product of the
see FYI-200, “Your Business Location.” Report receipts for your business location(s) research and development service occurs in New Mexico;
even when goods or services are delivered elsewhere. The only exceptions are: • Governmental Gross Receipts are receipts of governments from selling
• Construction. The location is the construction site; tangible personal property and performing specified services;
• Real estate sales. The location is the site of each property sold; • Interstate Telecommunications Gross Receipts are receipts of interstate
• Telecommunications. The location is the customer’s receiver. For cellular telecommunications companies from providing interstate telecommunications
telephone service the business location is the customer’s place of primary services that originate or terminate in New Mexico or that are charged to a
use. telephone or account in New Mexico;
• Utilities. The location is the meter recording the amount of service the • Tribal/Pueblo Gross Receipts are receipts of tribal entities that are collected by
customer consumes. the department when the entity has entered into a cooperative agreement with
• Transactions on the territory of an Indian tribe, pueblo or nation that has the tribe or pueblo;
entered into a cooperative agreement with the Taxation and Revenue • Leased Vehicle Gross Receipts are receipts from the short-term rental of
Department. The location is where services are performed and property is passenger automobiles that are part of a fleet of five or more vehicles;
delivered. • Leased Vehicle Surcharge is the total due at $2 per day that each vehicle
subject to the leased vehicle gross receipts tax is rented. Carry the leased
Businesses without locations or resident sales personnel in New Mexico enter “out vehicle surcharge directly to Column H. Columns E, F & G should be left blank,
of state.” and
• Gross receipts that require a special code (other than Interstate
Governments reporting governmental gross receipts enter “GGRT.” Telecommunications Gross Receipts). Such receipts are for transportation (see
FYI-290), qualifying receipts for food (see FYI-201) and medical (see FYI-202)
Businesses reporting leased vehicle gross receipts tax use “LVGRT.” Enter “LVSur” transactions.
for the leased vehicle surcharge.
For Column D there are two types of entry:
COLUMN B: Enter the Special Code from the table below. Do not use these 1. For receipts that do not need special codes, enter taxable gross receipts
codes unless they apply to you. and deductible gross receipts. Do not enter qualifying food, medical and
transportation deductions that must be reported with a special code. Leave
Industry Special Code Column B blank.
Transportation S 2. For qualifying food and medical deductions and transportation receipts needing
Interstate Telecommunications T special codes, make a separate entry for each business location and each
Certain Health Care Practitioners1 M special code. Enter the appropriate special code in Column B. See Column B
Food Retailer2 F
instructions above.
These codes alert the department’s computer to a special rate or distribution Excluded from gross receipts totals are gross receipts tax, governmental gross
requirement that may apply to your industry or to the type of deduction you are taking. receipts tax and leased vehicle gross receipts tax. These amounts do not appear
in Column D.
Special reporting instructions apply to interstate telecommunication companies
and transportation companies. Contact the department or your local district office. COLUMN E: A taxpayer must maintain in his possession a nontaxable transaction
Request publications FYI-403 and FYI-290 or view them online at www.tax.state. certificate (NTTC) or other acceptable evidence or documentation for each deduction
nm.us/. claimed in this column. Deductions cannot exceed gross receipts reported in Column
D for the same location. Business expenses are not deductible from
COLUMN C: Enter Location Code from Gross Receipts Tax Rate Schedule. gross receipts. For a listing of available deductions, please see FYI-105: Gross
Please check that the location code corresponds to the municipality or county listed Receipts and Compensating Taxes: An Overview available online at http://www.tax.
in Column A. Generally, the out-of-state Location Code is 88-888, but report under state.nm.us/trd_pubs.htm.
Location Code 77-777 all receipts from performing research and development
services outside New Mexico the product of which is initially used in New Mexico. Taxpayers reporting deductions under the special codes “M” (medical) and “F” (food)
Use Location Code 55-055 for governmental gross receipts tax (only a government must report them separately from other deductible and taxable receipts. Deductible
agency can use this code), 44-444 for leased vehicle gross receipts tax, and 44-455 receipts with the “M” and “F” codes stand alone on separate lines of the CRS-1 Form.
for leased vehicle surcharge. Use another line for all other gross receipts as usual, but leave Column B blank.
Food retailers do NOT enter on the CRS-1 Report any receipts for
sales paid for by federal food cards.
1 Only licensed health care practitioners reporting deductions under Section 7-9-93 NMSA 1978 use this special code. All
other receipts reported by licensed health care practitioners should not show a special code in Column B. Use a separate COLUMN F: Column D minus Column E. This amount can never be less than
line for other types of medical deductions. For more information on who qualifies for the special code M deduction, please
see FYI-202. zero.
2 Only food retailers reporting deductions under Section 7-9-92 NMSA 1978 use this special code. Do NOT claim COLUMN G: Enter the rate from the Gross Receipts Tax Rate Schedule or a
deductions for federal food stamp sales paid for with food cards. Not all food retailers qualify for the special code F
deduction. For more information on who qualifies, please see FYI-201. special tax rate if you entered “S” or “T” in Column B. See the instructions for Column
B.

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The interest is $2.05. Enter this amount on Line 6.
interest due for one day. Multiply $.41 by five (the number of days the payment is late).
calculate interest, multiply $1,000 by .041% (.00041). The result is $.41, which is the
online at www.tax.state.nm.us/. Example: Taxpayer’s tax due on Line 4 is $1,000. The payment is five days late. To
CRS-1 Form. You can request the form RPD-41299 from your local district tax office or
Holiday deduction, you will also need to complete form RPD-41299 and attach it to your Tax Due x .00041 x Number of Days Late = Interest Due
NOTE: If you are reporting receipts that are deductible under the Gross Receipts Tax
for each day the payment is late. The formula is:
Withholding Taxes
RPD-41323 Compensating and Credit . Prior to January 1, 2008, calculate interest at .041% of Line 4 LINE 6: INTEREST
Gross Receipts, Unpaid Doctor Services
effective January 1, 2008.
Withholding Taxes
RPD-41239; RPD-41244 Compensating and Credit that originated prior to January 1, 2008, may still be subject to the 20% penalty threshold
Gross Receipts, Technology Jobs Tax Penalty is calculated on the outstanding tax due balance. Any outstanding tax NOTE:
Credit Automated Clearinghouse (ACH) taxpayers.
RPD-41300 Gross Receipts Tax Service for Resale Tax REPORT EVEN IF NO TAX IS DUE. See FYI-401 for special payment methods for
Withholding Taxes THE MINIMUM $5.00 PENALTY ALSO IS IMPOSED FOR FAILURE TO FILE THIS
RPD-41238; RPD-41243 Compensating and Rural Job Tax Credit
Gross Receipts, the tax due or a minimum of $5.00, whichever is greater.
Withholding Taxes manner but the maximum amount of penalty that can be imposed increases to 20% of
RPD-41297; RPD-41298 Compensating and Small Business Tax Credit After January 1, 2008, penalty is calculated at the same monthly rate and in the same
Gross Receipts, Research & Development
Credit due or a minimum of $5.00, whichever is greater.
None. Gross Receipts Tax with Small Business Tax month (any fraction of a month is a full month) the payment is late, up to 10% of the tax
Laboratory Partnership January 1, 2008, penalty is calculated at a rate of 2% of Line 4 per month or partial
Penalty is applied for failure to pay or file on time. Prior to LINE 5: PENALTY.
Withholding Taxes
RPD-41212 Compensating and Investment Credit
RPD-41167; RPD-41168; Gross Receipts, . Add Lines 1, 2 and 3.LINE 4: TOTAL TAX DUE
RPD-41324 Gross Receipts Tax Hospital Credit state.nm.us/. Use Line 3 only to report tax withheld from wages and gambling winnings.
Telecommunications GRT Tables are included in the CRS-1 Filer’s Kit, or you may view them online at www.tax.
Taxes and Interstate Credit operators must include copies of IRS Forms 1099, W2-G or 1042S. Withholding Tax
RPD-41288; RPD-41290 Compensating, Withholding High-Wage Jobs Tax state, withhold 6% from winnings if required to withhold for federal purposes. Gaming
Gross Receipts, income tax. In addition, operators of gambling establishments must, on behalf of the
Withholding Taxes Penalty Credit employee and who is required to withhold federal income tax must withhold New Mexico
RPD-41328 Compensating and Double Local Option Tax deriving income from within New Mexico who pays wages or other remuneration to an
Gross Receipts, . Every employer doing business in New Mexico or LINE 3: WITHHOLDING TAX
Compensating Taxes Facility Tax Credit
RPD-41339; RPD-41321 Gross Receipts and Biodiesel Blending is due on the value of these items.).
and Withholding Taxes for resale. The retailer removes items from inventory for personal use. Compensating tax
RPD-41301 Receipts,Compensating Credit buyer (Example: A retailer delivers a nontaxable transaction certificate to purchase items
Gross Affordable Housing Tax (3) property or services acquired or purchased for nontaxable use and then used by the
with New Mexico; or
and Withholding Taxes
RPD-41335; RPD-41334 Receipts,Compensating Credit subject to gross receipts tax had the property been acquired from a person with nexus
Gross Advanced Energy Tax (2) property acquired from a person located outside New Mexico that would have been
(1) property that was manufactured by the person using the property in New Mexico;
Form Requirements Claimed Against Tax Credit Take 5.125% of the value of:LINE 2: COMPENSATING TAX.

your local district tax office or online at www.tax.state.nm.us/. Long Form and any supplemental pages you may be required to file.
be completed to apply for and claim these credits. You may request these forms from leased vehicle surcharge). Be sure to include the total from Column H from the CRS-1
on the CRS-1 or CRS-1 Long Forms. Please note there are additional forms that must interstate telecommunications gross receipts tax, leased vehicle gross receipts tax and
The following tax credits may be taken against tax programs that are reported NOTE: the Column H total on Line 1 (includes amounts of governmental gross receipts tax,
Complete Columns A through H and enter LINE 1: GROSS RECEIPTS TAX.
the database.
identification number. The process is quick and easy once you have been added to CRS-1 INSTRUCTIONS FOR LINES 1 - 7
NET filers should e-mail us at nmwebfile@state.nm.us. Include your 11-digit CRS
the department will have to set up your account using an extra step. First-time CRS- Provide your CRS ID number and telephone number.
www.tax.state.nm.us/ and select “Online Services”. If you have never filed electronically,
If you prefer, you may file and pay your CRS taxes online by going to our web site at according to the filing frequency listed on your Registration Certificate.
payment is made. The tax period should be monthly, quarterly or semiannually,
or fee paid to the department. See below for mailing address. Enter the dates for which the tax is reported, not the month the TAX PERIOD:
payment should not be combined on the same check or money order with any other tax
Add Lines 4, 5 and 6. Pay this amount. A CRS LINE 7: TOTAL AMOUNT DUE. Check appropriate box and enter date of transfer.Transfer:
Payment via Automated Clearinghouse Deposit or Federal Wire
web site at www.tax.state.nm.us for information on the current quarterly and daily rate.
Code (IRC). The interest rate changes on a quarterly basis. Please visit the department Check if amending a previously filed return. Amended Report:
at the rate established for individual income tax purposes by the U.S. Internal Revenue
After January 1, 2008, interest continues to be calculated daily but the rate will be set from all pages.
Long Form (including any supplemental pages), enter on line 1 the total of Column H
You are not liable for interest if the total interest is less than $1.00. NOTE: Column F by Column G. Enter total of Column H on Line 1. If you are filing the CRS-1
$1,000 x .00041 x 5 = $2.05 Enter Gross Receipts Tax Due for each line of detail by multiplying COLUMN H:

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