How Do I File Taxes for a Deceased Person in New Mexico?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

New Mexico Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

New Mexico

File final income tax return

A final state return is required for income earned through the date of death.

Form: PIT-1 (New Mexico Personal Income Tax Return)

Deadline: Due date of the decedent's federal income tax return (generally April 15 of the year following death) — "the filing date for the return of a deceased taxpayer is the same as if the taxpayer had lived the entire year"

The decedent's spouse or personal representative files the final PIT-1. Per the 2025 PIT-1 instructions ("Representatives of Deceased Taxpayers"), the person filing for the decedent enters the month, day, and year of death on PIT-1 line 4c or 4d, and a copy of the death certificate must be submitted with the PIT-1. If a joint federal return was filed for the decedent and the surviving spouse, file a joint New Mexico return. If a refund check must be made payable to someone other than the surviving spouse or the estate, enter the claimant's name and SSN on lines 4a/4b and attach Form RPD-41083 (Affidavit to Obtain Refund of New Mexico Tax Due a Deceased Taxpayer) plus a copy of the death certificate. Extension: New Mexico recognizes and accepts the IRS automatic six-month extension (federal Form 4868), which moves a calendar-year TY2025 return to October 15, 2026; Form RPD-41096 is needed only when additional New Mexico time is required beyond the federal extension, and must be submitted on or before the original April 15 due date. An extension of time to file does not extend time to pay. N.M. Stat. Ann. § 7-2-12.

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Derivative of the federal filing requirement, not a New Mexico dollar test: TRD states "Every fiduciary who must file a federal Fiduciary Income Tax Return (federal Form 1041) also files a FID-1" — i.e., the trigger is the federal Form 1041 obligation (which federal law, IRC § 6012(a)(3), imposes on an estate with $600+ of gross income), applied to an estate/trust that is a New Mexico resident or has New Mexico-source income. Exception: a fiduciary of a grantor trust that files federal Form 1041 under Treas. Reg. § 1.671-4(a) is not required to file FID-1. Statutory hook: N.M. Stat. Ann. § 7-2-12 (filing required of anyone "required by the laws of the United States to file a federal income tax return").).

Tax Clearance Not Required

New Mexico does not require a state tax clearance certificate before an estate distributes. The state estate tax computes to $0 and there is no inheritance tax. TRD does issue a "certificate of no tax due" — but only on the estate tax track, and only where a federal Form 706 is required: the personal representative files Form RPD-41058 (New Mexico estate tax return) together with the Form 706, and TRD returns the certificate for the estate's records. That certificate is a receipt, not a distribution gate. The personal representative must still see that the final PIT-1 and any FID-1 are filed and the tax paid.

Form: RPD-41058 (New Mexico Estate Tax Return — only where a federal Form 706 is required)

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final New Mexico income tax return (PIT-1 (New Mexico Personal Income Tax Return)) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and New Mexico fiduciary return (FID-1 (New Mexico Fiduciary Income Tax Return)) may also be required.

The final federal and New Mexico income tax returns are due due date of the decedent's federal income tax return (generally april 15 of the year following death) — "the filing date for the return of a deceased taxpayer is the same as if the taxpayer had lived the entire year". The fiduciary return is due same day as the required federal return (generally april 15 for calendar-year estates) — the fid-1 states: "the fid-1, accompanying schedules and payments are due on the same day as the required federal return.".

No. New Mexico does not require a state tax clearance certificate before an estate distributes. The state estate tax computes to $0 and there is no inheritance tax. TRD does issue a "certificate of no tax due" — but only on the estate tax track, and only where a federal Form 706 is required: the personal representative files Form RPD-41058 (New Mexico estate tax return) together with the Form 706, and TRD returns the certificate for the estate's records. That certificate is a receipt, not a distribution gate. The personal representative must still see that the final PIT-1 and any FID-1 are filed and the tax paid. All tax obligations must be satisfied before making final distributions.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The New Mexico estate settlement plan covers all filing responsibilities in order.

No. New Mexico does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how New Mexico compares with the death tax calculator.

Tax Filing After Death in New Mexico

After a death in New Mexico, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

With no state estate or inheritance tax, tax filing after death in New Mexico focuses on income tax obligations. This is a significant advantage compared to the handful of states that impose death taxes.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The New Mexico estate settlement plan tracks all deadlines in order.