新墨西哥州延长洪灾受灾纳税人报税期限：多项税种延至明年1月，罚息全免
新墨西哥州圣菲讯——新墨西哥州税务局宣布，延长受 9 月洪灾影响的个人和企业的多项报税与缴税期限，并免除延期期间的罚金和利息，让受灾民众可以专心重建家园。
这是 2026 年立法会议通过的众议院第 291 号法案（HB 291）授权的首次动用：该法案允许税务局在有正当理由（包括自然灾害）批准延期时一并免除利息。此前州法规定，延期期间不产生罚金，但利息照计——也就是说，即使得到了宽限，重建中的纳税人仍在累积利息。
"最近几周在毁灭性洪灾后重建的新墨西哥人，可能暂时拿不到报税缴税所需的记录和系统，"税务局长斯蒂芬妮·沙尔丹·克拉克（Stephanie Schardin Clarke）说，"这次延期给了这些纳税人一个宽限期，让他们能专注于灾后恢复。"
具体安排：总收入税（gross receipts tax）、补偿税、代扣税、石油天然气税、综合燃油税及其他消费税，原定 10 月 26 日、11 月 25 日和 12 月 28 日的期限，一律延至 2027 年 1 月 25 日。
个人所得税方面，原定 10 月 15 日的期限延至 2027 年 1 月 15 日；原定 10 月 15 日的预估所得税缴款同样延至 2027 年 1 月 15 日。
纳税人可通过邮件或邮寄向税务局提交 TRD-41432 表格（《灾害救济延期通知》）申请延期，可在申报前申请，也可在收到迟缴罚金和利息通知后申请。需要更长期限的可提交 RPD-41096 表格（《延期申报申请》）。两份表格均可在税务局官网"表格与出版物"页面的"延期"栏目下载。
今年 9 月的洪灾给新墨西哥州部分地区造成严重破坏，居民流离失所、房屋商铺受损。对还在清理淤泥、等待保险理赔的受灾户来说，这次延期意味着少一个与重建抢时间的截止日期——而且按新法，这是第一次在恢复期间连利息都不用再涨。
New Mexico Extends Tax Deadlines for Flood-Affected Taxpayers, Waiving Penalties and Interest
SANTA FE, New Mexico — The New Mexico Taxation and Revenue Department has extended multiple tax filing and payment deadlines for individuals and businesses harmed by September flooding, waiving penalties and interest on the extended deadlines so disaster victims can focus on recovering.
The move is the first use of authority granted under House Bill 291, passed in the 2026 legislative session, which allows the department to waive interest when extensions are issued for good cause, including natural disasters. Previously, state law prevented penalties from accruing during an extension, but interest was still due — meaning even taxpayers given more time kept racking up interest charges while they rebuilt.
"New Mexicans rebuilding after devastating floods in recent weeks may not have access to the records and systems needed to pay and file their taxes right now," said Taxation and Revenue Secretary Stephanie Schardin Clarke. "This extension allows those taxpayers a grace period so they can focus on recovering."
For gross receipts tax, compensating tax, withholding taxes, oil and gas taxes, combined fuel tax, and other excise taxes, deadlines originally set for October 26, November 25, and December 28 have been extended to January 25, 2027.
For personal income tax, the October 15 deadline has been extended to January 15, 2027. Estimated income tax payments originally due October 15 are also now due January 15, 2027.
Taxpayers can request an extension by submitting Form TRD-41432, the Disaster Relief Extension Notification, to the department by email or mail. The request can be made before filing or after receiving a notice for late-payment penalties and interest. Taxpayers seeking a longer extension can submit Form RPD-41096, Extension of Time to File. Both forms are available on the Taxation and Revenue Department's Forms and Publications page under "Extensions."
The relief follows a damaging September that brought destructive flooding to parts of New Mexico, displacing residents and damaging homes and businesses. For flood victims still mucking out homes or waiting on insurance adjusters, the extension means one less deadline competing with recovery — and, for the first time under the new law, no interest accumulating while they get back on their feet.
图片来源：图：新墨西哥州议会大厦（圣菲）。摄影：Jim Bowen，CC BY 2.0，来源：Wikimedia Commons
