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New Mexico
Taxation and Revenue Department
FYI-104

FOR YOUR NFORMATIONI
Tax Information/Policy Office  P.O. Box 630 Santa Fe, New Mexico 87504-0630

NEW MEXICO
WITHHOLDING TAX
Effective January 1, 2021

Please note: There are no longer adjustments made to New Mexico withholding due to the number of
allowances taken on pre-2020 Federal Form W-4. However, employees should continue to use the
correct number of withholding allowances if using pre-2020 Federal Form W-4 because the 2021 federal
withholding tables continue to use allowances for federal withholding calculations. Employees may
continue to use any Federal Form W-4 for New Mexico withholding but the 2021 New Mexico state
withholding tables found in this publication should be used.

This publication contains general information on the New Mexico withholding tax and tax tables for the
percentage method of withholding. Taxpayers should be aware that subsequent legislation, regulations, court
decisions, revenue rulings, notices and announcements may affect the accuracy of its contents. For more
information, please contact the nearest tax district field office or check the department’s web site at
www.tax.newmexico.gov.

CONTENTS

General Information For New Mexico Withholding Tax ................................................ 2
Changes to forms beginning 2020 .............................................................................. 2
Who Must Withhold ..................................................................................................... 2
Amount To Withhold .................................................................................................... 2
How To Use The Withholding Tax Tables ................................................................... 2
How To Report And Pay Withholding Taxes ............................................................... 3
Additional Withholding Amounts .................................................................................. 3
Withholding On Gambling Winnings............................................................................ 3
Annual Withholding Statements ................................................................................ 3
Annual Reconciliation .................................................................................................. 4
Withholding From Irregular Or Supplemental Wages Or Fringe Benefits ................... 4
Special Situations ........................................................................................................ 4
For Further Information ............................................................................................... 4
New Mexico State Wage Withholding Tax Tables .................................................. 5

FYI-104 REV. 01/2021  page 1 

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New Mexico Taxation and Revenue Department

General Information For Who Must Withhold
New Mexico Withholding Tax Every employer, including employers of some agricultural
workers, who withholds a portion of an employee’s wages
New Mexico withholding tax is similar to federal withholding for payment of federal income tax must withhold New
tax. It is calculated based on an estimate of an employee Mexico income tax. There is a limited exception for certain
or individual’s New Mexico income tax liability and is then nonresident employees (See Note 2 below.) Others
credited against the employee or individual’s actual income required to withhold New Mexico income tax include
tax liability on that person’s New Mexico personal income gambling establishments on paid winnings and payers of
tax return. pension and annuity income when requested to do so.
More information is provided on this below.

“Employer” means a person or an employee of that person,
Changes to forms beginning 2020 doing business in New Mexico or deriving income from
The Federal government issued a revised Federal Form New Mexico sources who pays wages to an employee for
W-4 in tax year 2020. The 2020 and later W-4 forms do not services performed. An employer is the person having
require employees to certify the number of allowances for control of the payment of wages.
federal withholding purposes. According to federal “Employee” means a New Mexico resident who performs
guidelines, employers may keep both 2020 and services either within or without the state for an employer,
subsequent W-4 forms and pre-2020 W-4 forms on file for or a nonresident of New Mexico who performs services
their employees, depending on when they started within the state for an employer.
employment.
“Wages” means remuneration in cash or other form for
New Mexico does not have a state equivalent of the services performed by an employee for an employer.
Federal Form W-4. Instead, employees should complete
a copy of the Federal Form W-4 for New Mexico Notes:
withholding tax purposes, writing "For New Mexico State 1) Pension and annuity income of a New Mexico resident
Withholding Only" across the top in prominent letters. is subject to income tax in New Mexico, but New Mexico
Employers should keep the New Mexico W-4 in the does not require payers to withhold state income tax on
employee's personnel file. This duplicate W-4 is not pensions and annuities unless the payee requests the
mandatory. It is a convenience for employer and employee. payer of their retirement benefits to withhold state tax. To
Employees who have income that is exempt from New report withholding tax, a payer must be registered with
Mexico tax (for example, Native Americans working and the state under the Combined Reporting System (CRS).
living on their tribal land; military members with income 2) Employers are not required to withhold New Mexico
from active duty military service) should not have New income tax from wages of nonresident employees
Mexico tax withheld. Employees with exempt income working in New Mexico for 15 or fewer days during the
should indicate “exempt” on line 7 of the pre-2020 W-4 calendar year.
form or follow Step 4(c) on the 2020 or later W-4.
3) Persons who are self-employed should not report
Due to changes in federal law effective from 2018, state withholding tax on their wages. Self-employed
income tax liability is not reduced based on the number of individuals should make estimated payments using the
personal exemptions claimed by a taxpayer. Although the Form PIT-ES.
Standard Deduction amount was increased for all
taxpayers, the tax liability will likely increase for households
with 2 or more dependents. The withholding tables in this Amount to Withhold
publication have been updated to reflect these changes
and the change to the federal W-4 by removing withholding Refer to the New Mexico State Wage Withholding Tax
allowance deduction amounts from wages. Employees will Tables for Percentage Method of Withholding on page 5 of
see an increase in their withholding tax as a result of these this publication for the amount to withhold. No withholding
changes and to federal law. The Department would is required if the total withholding for an employee during
recommend that employers communicate these changes any one month is less than one dollar. For New Mexico
to their employees. It may be beneficial to examine the residents the employer is required to withhold New Mexico
withholding changes for both federal and state taxes and income tax from all wages of the employee regardless of
determine if employees would like additional amounts the employee’s work location. For nonresident
withheld from their paychecks for each pay period. employees, the employer is required to withhold New
Mexico income tax only from wages the employee earns
Employees may opt to have additional amounts of money within the state. Refer to definitions of “employer,”
taken out from their paychecks for New Mexico withholding “employee” and “wages” to determine if withholding tax is
purposes. This can be requested by employees on their required.
New Mexico withholding W-4 described above.

The Department’s guidance on withholding relies on the
Internal Revenue Service information for accuracy. This How to use the Withholding Tax Tables
publication is subject to revision as further guidance from Determine the amount to withhold from the appropriate tax
the Internal Revenue Service is released. tables starting on page 5 based on the payroll period and
the employee’s filing status.

FYI-104 REV. 01/2021  page 2 

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New Mexico Taxation and Revenue Department

Example: A married employee has taxable wages of support withholding you will need to contact the Human
$1,000.00 weekly. This employee has also asked that an Services Department at 505-827-7200.
additional $20.00 be taken out of their check each pay If you use the cumulative method of withholding for
period. federal withholding, you may use this same method for
1. Determine the withholding based on the taxable your state withholding.
wage payment of $1,000.00
2. Use Table 1 for weekly pay period. Use section
Additional Withholding Amounts
(b) for a married person. If the amount of wages
is over $703 but not over $1,011, the amount of Many employees request additional amounts be withheld
state tax withheld shall be $14.77 + 4.9% of for federal purposes (see Form W-4) but very few
excess over $703. consider additional withholding for state purposes.
Additional state withholding may be done on the W-4 kept
3. $1000.00-$703.00 = $297.00 x 0.049 = $14.55
for New Mexico withholding purposes described above.
4. $14.77 + $14.55 = $29.32 withholding tax due

5. $29.32 + $20.00 (Additional withholding
requested by employee) = $49.32. Withholding on Gambling Winnings
Operators, including nonprofit entities, of gambling
establishments (racetracks, casinos, state lottery, bingo)
How to Report and Pay Withholding Taxes must withhold 6% from winnings and file income and
New Mexico withholding tax is currently reported along withholding information returns for state purposes if they
with gross receipts and compensating tax on the Form are required to withhold or report for federal purposes.
CRS-1 which may be filed online at https://tap.state.nm.us. Operators must report and pay the amount of state tax
The Form CRS-1 and tax are due on the 25th of the withheld from gambling winnings on the Form CRS-1, and
month following the end of the reporting period. If the after July 1, 2021, on the NWT-1. Withholding is required
25 isthon a Saturday, Sunday, or legal holiday, the Form for both residents and nonresidents.
CRS-1 is due the next business day. The Department
uses the postmark date on the envelope to determine if
the paper return was filed on time. A Form CRS-1 must Annual Withholding Statements
be filed whether or not any tax is due. If no tax is due, file Every person who has withheld state tax during the year
a “zero” report. Do not mail cash to the Department. from wages, pensions and annuities, or gambling winnings
Please note: Beginning on July 1, 2021, taxpayers will is required to file an annual statement of withholding on or
no longer use the Form CRS-1 to report New Mexico before the last day of January for each employee, pension
Withholding Tax. Withholding tax for wage income will or annuity recipient, or gambling winner. New Mexico
be reported on the Wage Withholding Tax Return, accepts the state copy of any Federal income and
Form WWT-1. Withholding tax from gambling withholding statement, including Federal Form W-2, W2-G,
winnings, pensions and annuities, or other income will 1042-S, and 1099-R, or any substitute form acceptable to
be reported on the Non-wage Withholding Tax Return, the Internal Revenue Service so long as it reflects the
Form NWT-1. The due dates for these returns will be withholders name, address and identification number, the
the same as the due dates for the CRS-1 return. recipient's name and social security number, and the
amount of New Mexico income and withholding. If
Reporting withholding information to the Department of employers have established a medical care savings
Workforce Solutions and the Workers Compensation account program for their employees, it is the responsibility
Administration does not fulfill your obligation to report and of the employer to determine what amounts are exempt
pay withholding tax to the Taxation and Revenue from taxation. The employer reduces the New Mexico
Department. Taxpayers must still file and pay using one taxable wages reported on Federal Form W-2 by the
of the methods described in the above paragraph. amounts established by the employer or account
If you change your business name or address or need to administrator as exempt from income tax.
cancel your CRS I.D. number, use Form ACD-31015, Taxpayers who need to submit income and withholding
Business Tax Registration Form available from your local statements to the Department may learn more by reviewing
district office or online at www.tax.newmexico.gov. Your Publication FYI-330, Income And Withholding Information
reporting obligation does not cease automatically when Returns And Filing Methods, available online at
you stop doing business or paying wages. You must www.tax.newmexico.gov/forms-publications.aspx or through
notify the Department to cancel your CRS I.D. number. your local district office.
Starting on July 1, 2021, the name of the CRS I.D. number Note: Starting tax year 2019, the Department began
will change to New Mexico Business Tax Identification requiring electronic submittal of income and withholding
Number (NMBTIN). The name change of the identification information returns for employers who have 25 or more
number will happen automatically. If you will need to cancel employees. The withholding statements are due at the end
the use of the NMBTIN or change your business address, of January. Electronic submissions can be submitted
you will use Form ACD-31015 as explained above. through the Combined Federal/State Filing Program or by
Child support withholding is NOT reported on the Form using TAP at https://tap.state.nm.us
CRS-1 or the Form NWT-1. For information about child

FYI-104 REV. 01/2021  page 3 

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                             New Mexico Taxation and Revenue Department 
                                                                                                                              
               Annual Reconciliation                                   taxation by  New Mexico. In these situations, New Mexico 
                                                                       withholding  on  the  exempt  income  would  not  be 
New Mexico withholding taxpayers may file       Form RPD-
                                                                       necessary. 
41072, Annual Summary of Withholding Tax. The report is 
available for taxpayer’s use but is not required to be filed.          Examples of   income exempt from New Mexico tax are: 
This report allows for the taxpayer to reconcile the total             1)  Income of a Native American who is a member of a 
amounts  shown  as  withheld  on  annual  withholding                  New Mexico federally recognized Indian nation, tribe or 
statements furnished to withholdees (Federal Forms W-2,                pueblo  that  was  wholly  earned  on  the  lands  of  the 
W-2G or 1099R) with the total tax withheld and paid to New             Indian nation  or  pueblo  of  which  the  individual  is  an 
Mexico on  Form CRS-1, and  after July 1, 2021, on the                 enrolled  member while domiciled on that land, Indian 
WWT-1  or  NWT-1.  If  the  taxpayer  has  underreported               nation or pueblo. 
withholding on the withholding return, amended returns for 
the period(s) in which underreporting occurred should be               2)  Income from active duty military service or the income 
attached and the difference remitted to the Department. If             of  spouses  of  an  active  duty  service  members  who 
an  overpayment  of  withholding  was  made,  attach  Form             elect  to  keep  their  out-of-state  residence  or  use  the 
RPD-41071,    Application  for  Refund  and  the  amended              same out-of-state residence as the servicemember. 
returns for the period(s) in which overpayments occurred.              Employment may require some New Mexico residents to 
For  more  information  on  this  see FYI-330,  Income  and            spend extensive time in another state with an income tax 
Withholding Information Returns and Filing Methods.                    that  is  comparable  to  the  New  Mexico  income  tax. 
                                                                       Residents  of  New  Mexico  are  generally  subject  to  New 
                                                                       Mexico income tax on all their income, but if that income is 
          Withholding from Irregular or                                also taxed by another state, New Mexico allows a credit for 
Supplemental Wages or Fringe Benefits                                  the  other  state’s  income  tax  on  that  income  on  their 
The same method used for calculating federal withholding               personal income tax return. New Mexico withholding tax 
on  irregular  or  supplemental  wages  should  be  used  for          can be reduced or eliminated on such wages. To reduce or 
state  withholding.  If  the  taxpayer  uses  the  cumulative          eliminate  withholding  on  such  wages,  taxpayers  should 
method of withholding for federal withholding,  this same              indicate this on their Form W-4 for New Mexico withholding 
method may be used for state withholding. If withholding               tax. 
from fringe benefits for federal purposes, the taxpayer must                                      
also withhold from fringe benefits for state purposes using 
the same method used for calculating federal withholding.                            For Further Information 
If the federal withholding is calculated using a flat percent,         If  employees  express  concern  about  their  withholding, 
a flat 5.9 percent of the supplemental wage or fringe benefit          employers may recommend that they obtain the following 
amount should be withheld for state tax purposes.                      publications: 
NOTE: In the case of a married employee who has elected                ➢ Internal  Revenue  Service  Form  W-4,  Employee’s 
withholding at the higher single rate for federal purposes,                 Withholding Allowance Certificate. (New Mexico does 
the single rate for New Mexico state withholding purposes                   not have a state equivalent of the federal W-4 form. 
must also be used.                                                          Employees should complete a copy of the federal W-
                                                                            4  for New  Mexico,  writing  "For  New  Mexico  State 
                                                                            Withholding Only" across the top in prominent letters. 
               Special Situations                                      ➢ Internal  Revenue  Service  Publication  919  Is  My 
Generally,  if  an  employee’s  withholding  is  correct  for               Withholding Correct?  (Call 1-800-829-3676 to order 
federal  purposes, it  will be  correct  for  state  income  tax            this publication.) 
purposes,  but  there  are  certain  situations  in  which an 
employee  may  be  correctly  withholding  for  federal 
purposes but under withhold for state purposes: 
1)  If  the  employee  has  supplemental,  overtime  pay, 
bonuses  that  are  paid  separately  from  their  normal 
wages, the Department recommends using Table 8 on 
page 8. 

2)  If  the  employee  increased  W-4  allowances  to  offset 
expected  federal  tax    credits  such  as  the  Child  Tax 
Credit or credits for child or dependent care expenses. 
(If the employee wishes to reduce their withholding for 
state purposes they can use the 2020 Federal Form W-
4 (Step 4b) 
3)  If the employee requested that additional amounts be 
withheld for federal purposes. 
There  are  also  situations  where  individuals  may  have 
income that is subject to federal taxation but exempt from 

                                      FYI-104   REV. 01/2021   page 4         

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                                                                                            New Mexico Taxation and Revenue Department

                                                      New Mexico State Wage Withholding Tax Tables for Percentage Method of Withholding
                                                                                            (For wages paid on or after January 1, 2021)

                                                               Table 1 - If the Payroll Period with Respect to an Employee is WEEKLY
(a) SINGLE person                                                              (b) MARRIED person                                                          (c) HEAD of HOUSEHOLD person
If the amount                           The amount of state                    If the amount                        The amount of state                    If the amount                        The amount of state
of wages is:                            tax withheld shall be:                  of wages is:                        tax withheld shall be:                  of wages is:                        tax withheld shall be:
Not Over        $              121         $0.00                               Not Over        $           241          $0.00                              Not Over        $           181           $0.00
Over:           But not over:                             of excess over -     Over:           But not over:                           of excess over -    Over:           But not over:                            of excess over -
$           121 $              226                    1.7%     $           121 $           241 $           395 $             -     1.7%    $           241 $           181 $           335                      1.7%  $           181
$           226 $              332 $           1.80 + 3.2%     $           226 $           395 $           549 $            2.62 + 3.2%    $           395 $           335 $           488 $             2.62 + 3.2%  $           335
$           332 $              428 $           5.18 + 4.7%     $           332 $           549 $           703 $            7.54 + 4.7%    $           549 $           488 $           642 $             7.54 + 4.7%  $           488
$           428 $              621 $           9.70 + 4.9%     $           428 $           703 $        1,011  $          14.77  + 4.9%    $           703 $           642 $           950 $           14.77  + 4.9%  $           642
$           621 $              928 $         19.13  + 4.9%     $           621 $        1,011  $        1,472  $          29.85  + 4.9%    $        1,011  $           950 $        1,412  $           29.85  + 4.9%  $           950
$           928 $           1,371  $         34.20  + 4.9%     $           928 $        1,472  $        2,164  $          52.46  + 4.9%    $        1,472  $        1,412  $        2,104  $           52.46  + 4.9%  $        1,412
$        1,371  $           2,525  $         55.88  + 4.9%     $        1,371  $        2,164  $        4,088  $          86.38  + 4.9%    $        2,164  $        2,104  $        4,027  $           86.38  + 4.9%  $        2,104
$        2,525  $           4,159  $       112.41   + 4.9%     $        2,525  $        4,088  $        6,299  $        180.62   + 4.9%    $        4,088  $        4,027  $        6,238  $         180.62   + 4.9%  $        4,027
$        4,159  and over $       192.51             + 5.9%     $        4,159  $        6,299  and over $        288.98          + 5.9%    $        6,299  $        6,238  and over $         288.98          + 5.9%  $        6,238

                                                      Table 2 - If the Payroll Period with Respect to an Employee is BI-WEEKLY
(a) SINGLE person                                                              (b) MARRIED person                                                          (c) HEAD of HOUSEHOLD person

If the amount                           The amount of state                    If the amount                        The amount of state                    If the amount                        The amount of state
of wages is:                            tax withheld shall be:                  of wages is:                        tax withheld shall be:                  of wages is:                        tax withheld shall be:
Not Over        $              241         $0.00                               Not Over        $           483          $0.00                              Not Over        $           362           $0.00
Over:           But not over:                             of excess over -     Over:           But not over:                           of excess over -    Over:           But not over:                            of excess over -
$           241 $              453                    1.7%     $           241 $           483 $           790                     1.7%    $           483 $           362 $           669                      1.7%  $           362
$           453 $              664 $           3.60 + 3.2%     $           453 $           790 $        1,098  $            5.23 + 3.2%    $           790 $           669 $           977 $             5.23 + 3.2%  $           669
$           664 $              857 $         10.37  + 4.7%     $           664 $        1,098  $        1,406  $          15.08  + 4.7%    $        1,098  $           977 $        1,285  $           15.08  + 4.7%  $           977
$           857 $           1,241  $         19.40  + 4.9%     $           857 $        1,406  $        2,021  $          29.54  + 4.9%    $        1,406  $        1,285  $        1,900  $           29.54  + 4.9%  $        1,285
$        1,241  $           1,857  $         38.25  + 4.9%     $        1,241  $        2,021  $        2,944  $          59.69  + 4.9%    $        2,021  $        1,900  $        2,823  $           59.69  + 4.9%  $        1,900
$        1,857  $           2,741  $         68.40  + 4.9%     $        1,857  $        2,944  $        4,329  $        104.92   + 4.9%    $        2,944  $        2,823  $        4,208  $         104.92   + 4.9%  $        2,823
$        2,741  $           5,049  $       111.75   + 4.9%     $        2,741  $        4,329  $        8,175  $        172.77   + 4.9%    $        4,329  $        4,208  $        8,054  $         172.77   + 4.9%  $        4,208
$        5,049  $           8,318  $       224.83   + 4.9%     $        5,049  $        8,175  $     12,598    $        361.23   + 4.9%    $        8,175  $        8,054  $     12,477    $         361.23   + 4.9%  $        8,054
$        8,318  and over           $       385.02   + 5.9%     $        8,318  $     12,598    and over $        577.96          + 5.9%    $      12,598   $     12,477    and over $         577.96          + 5.9%  $      12,477

                                                                                               FYI-104   REV. 01/2021   page 5

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                                                                                            New Mexico Taxation and Revenue Department

                                                      New Mexico State Wage Withholding Tax Tables for Percentage Method of Withholding
                                                                                            (For wages paid on or after January 1, 2021)

                                                      Table 3 - If the Payroll Period with Respect to an Employee is                                    SEMI-MONTHLY
(a) SINGLE person                                                              (b) MARRIED person                                                          (c) HEAD of HOUSEHOLD person

If the amount                           The amount of state                    If the amount                        The amount of state                    If the amount                        The amount of state
of wages is:                            tax withheld shall be:                  of wages is:                        tax withheld shall be:                  of wages is:                        tax withheld shall be:
Not Over        $              261         $0.00                               Not Over        $           523          $0.00                              Not Over        $           392           $0.00
Over:           But not over:                             of excess over -     Over:           But not over:                           of excess over -    Over:           But not over:                            of excess over -
$           261 $              491                    1.7%     $           261 $           523 $           856                     1.7%    $           523 $           392 $           725                      1.7%  $           392
$           491 $              720 $           3.90 + 3.2%     $           491 $           856 $        1,190  $            5.67 + 3.2%    $           856 $           725 $        1,058  $             5.67 + 3.2%  $           725
$           720 $              928 $         11.23  + 4.7%     $           720 $        1,190  $        1,523  $          16.33  + 4.7%    $        1,190  $        1,058  $        1,392  $           16.33  + 4.7%  $        1,058
$           928 $           1,345  $         21.02  + 4.9%     $           928 $        1,523  $        2,190  $          32.00  + 4.9%    $        1,523  $        1,392  $        2,058  $           32.00  + 4.9%  $        1,392
$        1,345  $           2,011  $         41.44  + 4.9%     $        1,345  $        2,190  $        3,190  $          64.67  + 4.9%    $        2,190  $        2,058  $        3,058  $           64.67  + 4.9%  $        2,058
$        2,011  $           2,970  $         74.10  + 4.9%     $        2,011  $        3,190  $        4,690  $        113.67   + 4.9%    $        3,190  $        3,058  $        4,558  $         113.67   + 4.9%  $        3,058
$        2,970  $           5,470  $       121.06   + 4.9%     $        2,970  $        4,690  $        8,856  $        187.17   + 4.9%    $        4,690  $        4,558  $        8,725  $         187.17   + 4.9%  $        4,558
$        5,470  $           9,011  $       243.56   + 4.9%     $        5,470  $        8,856  $     13,648    $        391.33   + 4.9%    $        8,856  $        8,725  $     13,517    $         391.33   + 4.9%  $        8,725
$        9,011  and over           $       417.10   + 5.9%     $        9,011  $     13,648    and over $        626.13          + 5.9%    $      13,648   $     13,517    and over $         626.13          + 5.9%  $      13,517

                                                               Table 4 - If the Payroll Period with Respect to an Employee is MONTHLY
(a) SINGLE person                                                              (b) MARRIED person                                                          (c) HEAD of HOUSEHOLD person

If the amount                           The amount of state                    If the amount                        The amount of state                    If the amount                        The amount of state
of wages is:                            tax withheld shall be:                  of wages is:                        tax withheld shall be:                  of wages is:                        tax withheld shall be:
Not Over        $              523         $0.00                               Not Over        $        1,046           $0.00                              Not Over        $           783           $0.00
Over:           But not over:                             of excess over -     Over:           But not over:                           of excess over -    Over:           But not over:                            of excess over -
$           523 $              981                    1.7%     $           523 $        1,046  $        1,713                      1.7%    $        1,046  $           783 $        1,450                       1.7%  $           783
$           981 $           1,440  $           7.79 + 3.2%     $           981 $        1,713  $        2,379  $          11.33  + 3.2%    $        1,713  $        1,450  $        2,117  $           11.33  + 3.2%  $        1,450
$        1,440  $           1,856  $         22.46  + 4.7%     $        1,440  $        2,379  $        3,046  $          32.67  + 4.7%    $        2,379  $        2,117  $        2,783  $           32.67  + 4.7%  $        2,117
$        1,856  $           2,690  $         42.04  + 4.9%     $        1,856  $        3,046  $        4,379  $          64.00  + 4.9%    $        3,046  $        2,783  $        4,117  $           64.00  + 4.9%  $        2,783
$        2,690  $           4,023  $         82.88  + 4.9%     $        2,690  $        4,379  $        6,379  $        129.33   + 4.9%    $        4,379  $        4,117  $        6,117  $         129.33   + 4.9%  $        4,117
$        4,023  $           5,940  $       148.21   + 4.9%     $        4,023  $        6,379  $        9,379  $        227.33   + 4.9%    $        6,379  $        6,117  $        9,117  $         227.33   + 4.9%  $        6,117
$        5,940  $         10,940   $       242.13   + 4.9%     $        5,940  $        9,379  $     17,713    $        374.33   + 4.9%    $        9,379  $        9,117  $     17,450    $         374.33   + 4.9%  $        9,117
$     10,940    $         18,023   $       487.13   + 4.9%     $      10,940   $     17,713    $     27,296    $        782.67   + 4.9%    $      17,713   $     17,450    $     27,033    $         782.67   + 4.9%  $      17,450
$     18,023    and over $       834.21             + 5.9%     $      18,023   $     27,296    and over $     1,252.25           + 5.9%    $      27,296   $     27,033    and over $      1,252.25           + 5.9%  $      27,033

                                                                                               FYI-104   REV. 01/2021   page 6

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                                                                                         New Mexico Taxation and Revenue Department

                                                   New Mexico State Wage Withholding Tax Tables for Percentage Method of Withholding
                                                                                         (For wages paid on or after January 1, 2021)

                                                   Table 5 - If the Payroll Period with Respect to an Employee is QUARTERLY
(a) SINGLE person                                                           (b) MARRIED person                                                       (c) HEAD of HOUSEHOLD person

If the amount                         The amount of state                   If the amount                      The amount of state                   If the amount                      The amount of state
of wages is:                          tax withheld shall be:                 of wages is:                      tax withheld shall be:                 of wages is:                      tax withheld shall be:
Not Over       $           1,569         $0.00                              Not Over       $        3,138               $0.00                        Not Over       $        2,350           $0.00
Over:          But not over:                           of excess over -     Over:          But not over:                            of excess over - Over:          But not over:                          of excess over -
$        1,569 $           2,944                   1.7%      $        1,569 $        3,138 $        5,138                       1.7%  $        3,138 $        2,350 $        4,350                     1.7%   $        2,350
$        2,944 $           4,319 $         23.38 + 3.2%      $        2,944 $        5,138 $        7,138 $          34.00    + 3.2%  $        5,138 $        4,350 $        6,350 $           34.00 + 3.2%   $        4,350
$        4,319 $           5,569 $         67.38 + 4.7%      $        4,319 $        7,138 $        9,138 $          98.00    + 4.7%  $        7,138 $        6,350 $        8,350 $           98.00 + 4.7%   $        6,350
$        5,569 $           8,069 $       126.13  + 4.9%      $        5,569 $        9,138 $     13,138   $        192.00     + 4.9%  $        9,138 $        8,350 $     12,350   $         192.00  + 4.9%   $        8,350
$        8,069 $         12,069  $       248.63  + 4.9%      $        8,069 $     13,138   $     19,138   $        388.00     + 4.9%  $      13,138  $     12,350   $     18,350   $         388.00  + 4.9%   $      12,350
$     12,069   $         17,819  $       444.63  + 4.9%      $      12,069  $     19,138   $     28,138   $        682.00     + 4.9%  $      19,138  $     18,350   $     27,350   $         682.00  + 4.9%   $      18,350
$     17,819   $         32,819  $       726.38  + 4.9%      $      17,819  $     28,138   $     53,138   $    1,123.00       + 4.9%  $      28,138  $     27,350   $     52,350   $      1,123.00   + 4.9%   $      27,350
$     32,819   $         54,069  $    1,461.38   + 4.9%      $      32,819  $     53,138   $     81,888   $    2,348.00       + 4.9%  $      53,138  $     52,350   $     81,100   $      2,348.00   + 4.9%   $      52,350
$     54,069   and over $    2,502.63            + 5.9%      $      54,069  $     81,888   and over $     3,756.75            + 5.9%  $      81,888  $     81,100   and over $      3,756.75         + 5.9%   $      81,100

                                                   Table 6 - If the Payroll Period with Respect to an Employee is                                    SEMI-ANNUAL
(a) SINGLE person                                                           (b) MARRIED person                                                       (c) HEAD of HOUSEHOLD person

If the amount                         The amount of state                   If the amount                      The amount of state                   If the amount                      The amount of state
of wages is:                          tax withheld shall be:                 of wages is:                      tax withheld shall be:                 of wages is:                      tax withheld shall be:
Not Over       $           3,138         $0.00                              Not Over       $        6,275               $0.00                        Not Over       $        4,700           $0.00
Over:          But not over:                           of excess over -     Over:          But not over:                            of excess over - Over:          But not over:                          of excess over -
$        3,138 $           5,888                   1.7%      $        3,138 $        6,275 $     10,275                         1.7%  $        6,275 $        4,700 $        8,700                     1.7%   $        4,700
$        5,888 $           8,638 $         46.75 + 3.2%      $        5,888 $     10,275   $     14,275   $          68.00    + 3.2%  $      10,275  $        8,700 $     12,700   $           68.00 + 3.2%   $        8,700
$        8,638 $         11,138  $       134.75  + 4.7%      $        8,638 $     14,275   $     18,275   $        196.00     + 4.7%  $      14,275  $     12,700   $     16,700   $         196.00  + 4.7%   $      12,700
$     11,138   $         16,138  $       252.25  + 4.9%      $      11,138  $     18,275   $     26,275   $        384.00     + 4.9%  $      18,275  $     16,700   $     24,700   $         384.00  + 4.9%   $      16,700
$     16,138   $         24,138  $       497.25  + 4.9%      $      16,138  $     26,275   $     38,275   $        776.00     + 4.9%  $      26,275  $     24,700   $     36,700   $         776.00  + 4.9%   $      24,700
$     24,138   $         35,638  $       889.25  + 4.9%      $      24,138  $     38,275   $     56,275   $    1,364.00       + 4.9%  $      38,275  $     36,700   $     54,700   $      1,364.00   + 4.9%   $      36,700
$     35,638   $         65,638  $    1,452.75   + 4.9%      $      35,638  $     56,275   $   106,275    $    2,246.00       + 4.9%  $      56,275  $     54,700   $   104,700    $      2,246.00   + 4.9%   $      54,700
$     65,638   $       108,138   $    2,922.75   + 4.9%      $      65,638  $   106,275    $   163,775    $    4,696.00       + 4.9%  $    106,275   $   104,700    $   162,200    $      4,696.00   + 4.9%   $    104,700
$   108,138    and over $    5,005.25            + 5.9%      $    108,138   $   163,775    and over $     7,513.50            + 5.9%  $    163,775   $   162,200    and over $      7,513.50         + 5.9%   $    162,200

                                                                                           FYI-104   REV. 01/2021   page 7

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                                                                                         New Mexico Taxation and Revenue Department

                                                    New Mexico State Wage Withholding Tax Tables for Percentage Method of Withholding
                                                                                         (For wages paid on or after January 1, 2021)

                                                             Table 7 - If the Payroll Period with Respect to an Employee is ANNUAL
(a) SINGLE person                                                           (b) MARRIED person                                                       (c) HEAD of HOUSEHOLD person

If the amount                         The amount of state                   If the amount                      The amount of state                   If the amount                      The amount of state
 of wages is:                         tax withheld shall be:                 of wages is:                      tax withheld shall be:                 of wages is:                      tax withheld shall be:
Not Over       $           6,275         $0.00                              Not Over       $     12,550                 $0.00                        Not Over       $        9,400           $0.00
Over:          But not over:                            of excess over -    Over:          But not over:                            of excess over - Over:          But not over:                           of excess over -
$        6,275 $         11,775                     1.7%     $        6,275 $     12,550   $     20,550                         1.7% $      12,550   $        9,400 $     17,400                              1.7% $        9,400
$     11,775   $         17,275  $         93.50  + 3.2%     $      11,775  $     20,550   $     28,550   $        136.00     + 3.2% $      20,550   $     17,400   $     25,400   $         136.00   +       3.2% $      17,400
$     17,275   $         22,275  $       269.50   + 4.7%     $      17,275  $     28,550   $     36,550   $        392.00     + 4.7% $      28,550   $     25,400   $     33,400   $         392.00   +       4.7% $      25,400
$     22,275   $         32,275  $       504.50   + 4.9%     $      22,275  $     36,550   $     52,550   $        768.00     + 4.9% $      36,550   $     33,400   $     49,400   $         768.00   +       4.9% $      33,400
$     32,275   $         48,275  $       994.50   + 4.9%     $      32,275  $     52,550   $     76,550   $    1,552.00       + 4.9% $      52,550   $     49,400   $     73,400   $      1,552.00    +       4.9% $      49,400
$     48,275   $         71,275  $    1,778.50    + 4.9%     $      48,275  $     76,550   $   112,550    $    2,728.00       + 4.9% $      76,550   $     73,400   $   109,400    $      2,728.00    +       4.9% $      73,400
$     71,275   $       131,275   $    2,905.50    + 4.9%     $      71,275  $   112,550    $   212,550    $    4,492.00       + 4.9% $    112,550    $   109,400    $   209,400    $      4,492.00    +       4.9% $    109,400
$   131,275    $       216,275   $    5,845.50    + 4.9%     $    131,275   $   212,550    $   327,550    $    9,392.00       + 4.9% $    212,550    $   209,400    $   324,400    $      9,392.00    +       4.9% $    209,400
$   216,275    and over          $  10,010.50     + 5.9%     $    216,275   $   327,550       and over $   15,027.00          + 5.9% $    327,550    $   324,400       and over $    15,027.00        +       5.9% $    324,400

                                             Table 8 - If the Payroll Period with Respect to an Employee is DAILY or MISCELLANEOUS
(a) SINGLE person                                                           (b) MARRIED person                                                       (c) HEAD of HOUSEHOLD person

If the amount                         The amount of state                   If the amount                      The amount of state                   If the amount                      The amount of state
 of wages is:                         tax withheld shall be:                 of wages is:                      tax withheld shall be:                 of wages is:                      tax withheld shall be:
Not Over       $           24.10         $0.00                              Not Over       $        48.30               $0.00                        Not Over       $        36.20           $0.00
Over:          But not over:                            of excess over -    Over:          But not over:                            of excess over - Over:          But not over:                           of excess over -
$        24.10 $           45.30                    1.7%     $        24.10 $        48.30 $        79.00                       1.7%  $        48.30 $        36.20 $        66.90                      1.7%  $        36.20
$        45.30 $           66.40 $           0.36 + 3.2%     $        45.30 $        79.00 $     109.80   $            0.52   + 3.2%  $        79.00 $        66.90 $        97.70 $             0.52 + 3.2%  $        66.90
$        66.40 $           85.70 $           1.04 + 4.7%     $        66.40 $     109.80   $     140.60   $            1.51   + 4.7%  $      109.80  $        97.70 $     128.50   $             1.51 + 4.7%  $        97.70
$        85.70 $         124.10  $           1.94 + 4.9%     $        85.70 $     140.60   $     202.10   $            2.95   + 4.9%  $      140.60  $     128.50   $     190.00   $             2.95 + 4.9%  $      128.50
$     124.10   $         185.70  $           3.83 + 4.9%     $      124.10  $     202.10   $     294.40   $            5.97   + 4.9%  $      202.10  $     190.00   $     282.30   $             5.97 + 4.9%  $      190.00
$     185.70   $         274.10  $           6.84 + 4.9%     $      185.70  $     294.40   $     432.90   $          10.49    + 4.9%  $      294.40  $     282.30   $     420.80   $           10.49  + 4.9%  $      282.30
$     274.10   $         504.90  $         11.18  + 4.9%     $      274.10  $     432.90   $     817.50   $          17.28    + 4.9%  $      432.90  $     420.80   $     805.40   $           17.28  + 4.9%  $      420.80
$     504.90   $         831.80  $         22.48  + 4.9%     $      504.90  $     817.50   $  1,259.80    $          36.12    + 4.9%  $      817.50  $     805.40   $  1,247.70    $           36.12  + 4.9%  $      805.40
$     831.80   and over $         38.50           + 5.9%     $      831.80  $  1,259.80       and over $          57.80       + 5.9%  $   1,259.80   $  1,247.70       and over $           57.80     + 5.9%  $   1,247.70

                                                                                           FYI-104   REV. 01/2021   page 8

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New Mexico Taxation and Revenue Department

TAXPAYER INFORMATION

General Information. FYIs and Bulletins present general information with minimum technical language.
All FYIs and Bulletins are free of charge and available through all local tax offices and on the Taxation
and Revenue Department’s website at http://www.tax.newmexico.gov/forms-publications.aspx

Regulations. The Department establishes regulations to interpret and exemplify the various tax acts it
administers. Current statutes with regulations can be located on the Departments website for free at
http://www.tax.newmexico.gov/statutes-with-regulations.aspx. Specific regulations are also available at
the State Records Center and Archives or on its web page at http://www.srca.nm.gov/

The Taxation and Revenue Department regulation book is available for purchase from the New Mexico
Compilation Commission. Order regulation books directly from the New Mexico Compilation Commission
at https://www.nmcompcomm.us/

Rulings. Rulings signed by the Secretary and approved by the Attorney General are written statements
that apply to one or a small number of taxpayers. A taxpayer may request a ruling (at no charge) to clarify
its tax liability or responsibility under specific circumstances. The Department will not issue a ruling to a
taxpayer who is undergoing an audit, who has an outstanding assessment, or who is involved in a protest
or litigation with the Department over the subject matter of the request. The Department’s rulings are
compiled and available on free of charge at http://www.tax.newmexico.gov/rulings.aspx.

The request for a ruling must be in writing, include accurate taxpayer identification and the details about
the taxpayer’s situation, and be addressed to the Secretary of the Taxation and Revenue Department at
P.O. Box 630, Santa Fe, NM 87504-0630. The taxpayer’s representative, such as an accountant or
attorney, may request a ruling on behalf of the taxpayer but must disclose the name of the taxpayer.
While the Department is not required to issue a ruling when requested to do so, every request is carefully
considered.

The Secretary may modify or withdraw any previously issued ruling and is required to withdraw or modify
any ruling when subsequent legislation, regulations, final court decisions or other rulings invalidate a
ruling or portions of a ruling.

Public Decisions & Orders. All public decisions and orders issued since July 1994 are compiled and
available on the Department’s web page free of charge at http://www.tax.newmexico.gov/tax-decisions-
orders.aspx.

This publication provides general information. It does not constitute a regulation, ruling, or decision issued
by the Secretary of the New Mexico Taxation and Revenue Department. The Department is legally bound
only by a regulation or a ruling [7-1-60, New Mexico Statutes Annotated, 1978]. In the event of a conflict
between FYI and statute, regulation, case law or policy, the information in FYIs is overridden by statutes,
regulations and case law. Taxpayers and preparers are responsible for being aware of New Mexico tax
laws and rules. Consult the Department directly if you have questions or concerns about information
provided in this FYI.

FYI-104 REV. 01/2021  page 9 

- 10 -

New Mexico Taxation and Revenue Department

FOR FURTHER ASSISTANCE

Tax District Field Offices and the Department’s For forms and instructions visit the Department’s
call center can provide full service and general web site at http://www.tax.newmexico.gov
information about the Department's taxes,
taxpayer access point, programs, classes, and Call Center Number:
forms. Information specific to your filing situation, 1-866-285-2996
payment plans and delinquent accounts.
If faxing something to a tax district field
TAX DISTRICT FIELD OFFICES office, please fax to:

ALBUQUERQUE Call Center Fax Number:
10500 Copper Pointe Avenue NE 1-505-841-6327
Albuquerque, NM 87123
If mailing information to a tax district field
SANTA FE office, please mail to:
Manuel Lujan Sr. Bldg.
1200 S. St. Francis Dr. Taxation and Revenue Department
Santa Fe, NM 87504 P.O. Box 8485
Albuquerque, NM 87198-8485
FARMINGTON
3501 E. Main St., Suite N
Farmington, NM 87499 For additional contact information please visit the
Department’s website at
LAS CRUCES http://www.tax.newmexico.gov/contact-us.aspx
2540 S. El Paseo Bldg. #2
Las Cruces, NM 88004

ROSWELL
400 Pennsylvania Ave., Suite 200
Roswell, NM 8820

This information is as accurate as possible as of the date specified on the publication. Subsequent legislation, new state
regulations and case law may affect its accuracy. For the latest information please check the Taxation and Revenue
Department’s web site at www.tax.newmexico.gov.

This publication provides general information. It does not constitute a regulation, ruling, or decision issued by the
Secretary of the New Mexico Taxation and Revenue Department. The Department is legally bound only by a regulation
or a ruling [7-1-60, New Mexico Statutes Annotated, 1978]. In the event of a conflict between FYI and statute, regulation,
case law or policy, the information in FYIs is overridden by statutes, regulations and case law. Taxpayers and preparers
are responsible for being aware of New Mexico tax laws and rules. Consult the Department directly if you have
questions or concerns about information provided in this FYI.

FYI-104 REV. 01/2021  page 10 

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