New Mexico EIN and the NMBTIN for Gross Receipts Tax
Last updated November 1, 2026 · Written by the EIN Registration filing team
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We file the SS-4 for you. EIN typically emailed in 2 to 4 business days (about 11 by fax).
After your EIN in New Mexico
| Account | Agency | Number you get | Register |
|---|---|---|---|
| State income tax withholding | New Mexico Taxation and Revenue Department | New Mexico Business Tax Identification Number (NMBTIN) | Taxpayer Access Point (TAP) |
| Unemployment insurance | New Mexico Department of Workforce Solutions | Employer Account Number (EAN) | Register |
| Sales tax | New Mexico Taxation and Revenue Department | Gross receipts tax registration | Taxpayer Access Point |
One New Mexico business tax registration, online through TAP or on Form ACD-31015, covers gross receipts tax, compensating tax and wage withholding tax, among other programs, with a separate state account ID for each program that applies. Unemployment insurance is registered separately with the Department of Workforce Solutions.
New Mexico uses its own nontaxable transaction certificates, called NTTCs, to support gross receipts tax deductions such as buying for resale. A business must be registered and hold a New Mexico Business Tax Identification Number to obtain and execute NTTCs, which it does online through TAP.
New Mexico reports gross receipts, compensating and withholding taxes together under one filing status, monthly, quarterly or semiannual, chosen when you register. Each return is due by the 25th of the month after the period ends.
Also on the New Mexico list
- Register with the New Mexico Taxation and Revenue Department through the Taxpayer Access Point to receive a New Mexico Business Tax Identification Number, which is needed before the first sale because New Mexico taxes gross receipts rather than retail sales.
Agency sites checked November 1, 2026 · All 50 states
What is different about New Mexico
- New Mexico does not require LLCs to file an annual or biennial report with the Secretary of State. Corporations file a biennial report; LLCs file nothing after formation unless something changes, which is unusual and means the state tax registration is the only recurring state relationship most New Mexico LLCs have.
- New Mexico has a gross receipts tax instead of a sales tax. It is owed by the seller on receipts from most goods and many services, so a New Mexico consultant with no products still registers and files, where a consultant in most states would not.
- The Taxation and Revenue Department's account number is the New Mexico Business Tax Identification Number, which replaced the older CRS identification number in 2021. Older forms and bank checklists still ask for a CRS number; the NMBTIN is what they mean.
Before you apply
The SS-4 must match the New Mexico Secretary of State filing; its business ID is a state index, not a tax ID.
Married couple as the only owners? New Mexico is a community property state, so the LLC can be treated as a disregarded entity rather than a partnership that files a return every year. The choice is made on the SS-4, and our application asks about it.
New Mexico EIN questions
How do I get an EIN number in New Mexico?
File IRS Form SS-4 after the New Mexico Secretary of State approves any formation filing; there is no New Mexico EIN application. One New Mexico business tax registration, online through TAP or on Form ACD-31015, covers gross receipts tax, compensating tax and wage withholding tax, among other programs, with a separate state account ID for each program that applies. Unemployment insurance is registered separately with the Department of Workforce Solutions.
Is there a New Mexico EIN or state tax ID number?
No; only the IRS issues EINs (also called the FEIN or federal tax ID). New Mexico's own numbers are the business ID from the New Mexico Secretary of State, the New Mexico Business Tax Identification Number (NMBTIN) from the New Mexico Taxation and Revenue Department, the Employer Account Number (EAN) from the New Mexico Department of Workforce Solutions, and the gross receipts tax registration from the New Mexico Taxation and Revenue Department.
Is the New Mexico Business Tax Identification Number (NMBTIN) the same as my EIN?
No. The New Mexico Taxation and Revenue Department assigns it when you register as an employer in Taxpayer Access Point (TAP). It goes in W-2 box 15; the EIN goes in box b.
Where do I register for New Mexico unemployment insurance?
With the New Mexico Department of Workforce Solutions. It assigns an Employer Account Number (EAN), a separate number from the EIN.
Do I need a New Mexico gross receipts tax registration?
Only if you sell what New Mexico taxes. The New Mexico Taxation and Revenue Department issues it through Taxpayer Access Point, and your returns are filed under its number, not the EIN.
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Related guides
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Sources
- New Mexico Secretary of State, business services
- New Mexico Taxation and Revenue Department, businesses
- New Mexico Taxation and Revenue Department: Who must register a business
- New Mexico Taxation and Revenue Department: Acd 31015 fill (PDF)
- New Mexico Department of Workforce Solutions: UI Tax Information
- New Mexico Department of Workforce Solutions: Workplace hiring requirements
- New Mexico: Non taxable transaction certificates nttc
You can also apply for an EIN directly with the IRS at irs.gov at no cost.