No Annual Report for New Mexico LLCs
Reliable registered agent coverage for New Mexico entities. Flat $99/year for the office address, same-day scanning of court papers, and reminders before state deadlines.
Does New Mexico require an annual report?
No. A New Mexico LLC files no annual report, no biennial report, no periodic report of any kind. There is no report fee and no report deadline. This page covers why, and what a New Mexico LLC actually does owe the state.
The Statutory Basis
The New Mexico LLC Act, NMSA 1978, Chapter 53, Article 19, contains no periodic-report provision. The corporate report statute (NMSA 1978, § 53-5-2) covers corporations only; LLCs and PLLCs sit entirely outside it. Full text of both is available through the state's official statute compilation at nmonesource.com.
Practical consequences:
- No filing window to track
- No report fee, ever
- No late penalty tied to a report
- No administrative dissolution risk from a missed report
Obligations That Do Continue
Ready when you are. Ordering takes about five minutes.
Order Here- Registered agent upkeep. The single ongoing Secretary of State requirement, set by NMSA 1978, § 53-19-5. Keep an agent and registered office on file at all times. If either changes, the fix is a Statement of Change filed online with a $20 statutory fee.
- State tax accounts. An active LLC generally registers a Business Tax Account with NM Taxation and Revenue, receives a CRS ID through the Taxpayer Access Point, and reports gross receipts tax on Form TRD-41413. Returns land on the 25th of the month following each reporting period, at a monthly, quarterly, or semiannual frequency assigned by tax volume. This is the real recurring workload for a New Mexico LLC, and it belongs to the tax agency, not the SOS.
- Local licensing. City or county licenses where your activity requires them.
The Corporation Contrast
New Mexico is asymmetric: corporations report, LLCs do not.
| Entity type | SOS periodic report | State fee |
|---|---|---|
| LLC (domestic or foreign) | None | $0 |
| For-profit corporation | Biennial, NMSA 53-5-2 | $25 |
| Nonprofit corporation | Annual | $10 |
| LP / LLLP | None | $0 |
A corporation that files its biennial report late owes a $200 civil penalty on top of the $25 fee. An LLC cannot make the equivalent mistake, because the filing does not exist.
The Full Recurring Picture
- SOS annual report: $0, none required
- Registered agent (us): $99/year
- Gross receipts tax: owed on receipts, filed with Taxation and Revenue
- Franchise tax: none for pass-through LLCs; an LLC that elects C-corp tax treatment files New Mexico corporate income and franchise tax returns instead
Keep the agent current and the tax account current, and your New Mexico LLC stays in good standing. In a state with no periodic filings, your registered agent is the entire compliance infrastructure, which is exactly the part we handle.
What If Requirements Change?
Ready when you are. Ordering takes about five minutes.
Order HereLaws move. If New Mexico ever adds a report requirement for LLCs, we notify every client well ahead of the first deadline, with the fee and filing procedure spelled out. Nothing of the sort is pending now.
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$99 buys a full year of coverage — address on file, same-day scans, deadline alerts.