us-nm/stat
NMSA 1978, § 7-3-7 — Statements of withholding
A.
Every employer shall file with the department an annual statement of withholding
for each employee. The statement shall be in an electronic format prescribed by the
department. The statement shall be filed with the department on or before the last day
of January of the year following that for which the statement is made. It shall include
the total compensation paid the employee and the total amount of tax withheld for the
calendar year or portion of a calendar year if the employee has worked less than a full
calendar year.
B.
Every payer shall file with the department an annual statement of withholding for
each individual from whom some portion of a pension or an annuity has been deducted
and withheld by that payer. The statement shall be in an electronic format prescribed
by the department. The statement shall be in a form prescribed by the department and
shall be filed with the department on or before the last day of January of the year
following that for which the statement is made. It shall include the total amount of
pension or annuity paid to the individual and the amount of tax withheld for the calendar
year.
C.
Every person required to deduct and withhold tax from a payment of winnings
that are subject to withholding shall file with the department an annual statement of
withholding for each wagerer from whom some portion of a payment of winnings has
been deducted and withheld by that person. The statement shall be filed using a
department-approved electronic medium and shall be filed with the department on or
before the last day of January of the year following that for which the statement is made.
It shall include the total amount of winnings paid to the individual and the amount of tax
withheld for the calendar year. The department may also require any person who is
required to submit an information return to the internal revenue service regarding the
winnings of another person to submit copies of the return to the department.
Source: official text