How-To Guide: Filling Out Form ES-903

If you have never found yourself on the withholding end of a payroll stub, wage withholding may be a new and confusing experience. Employers must withhold part of the employee’s wages in order to pay income tax.

In New Mexico, the withholding tax is based on an estimate of the employee’s state income tax liability and is similar to the federal withholding tax.

Most business owners in New Mexico must withhold state income tax. It includes all industries, from agricultural workers to shopkeepers, but there is a limited exception for:

  • Some nonresident employees
  • Active-duty military service members
  • Native American peoples from New Mexico in federally recognized nations, tribes, or pueblos

These groups are exempt from state income tax. Keep in mind that each employer covered by the Workers’ Compensation Act is assessed a fee. The fee is $2.55 starting July 1, 2025 and prior to July 1, 2028.

Form ES-903 will help you determine your quarterly contributions. The amount of tax withheld is dependent on the claims made on the federal W-4 form, as well as how often wages are paid. The New Mexico State Wage Withholding Tables in the FYI-104 will aid employers’ calculations, but payroll software can make the process significantly easier.

Whether you are a new New Mexico business owner or industry veteran, wage withholding can be a tedious and complicated process. Advanced Micro Solutions has the resources to help. In addition to providing support for a range of federal payroll forms, we also include several New Mexico-specific forms, including Form ES-903, or the Quarterly Wage and Contribution Report.

 

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Getting Started with AMS

For easy reference, the New Mexico Taxation and Revenue Department provides additional information regarding Form ES-903 and New Mexico income tax. See just how effective our 1099-etc software can be with Form ES-903 or any other New Mexico tax processes. To get started with AMS software support, the first step is to order our base W-2/1099 Forms Filer.

 

Is Tax Software Right For Me?

Purchasing payroll software is a big step for any business. If you are hesitant to make the investment, we have an opportunity to streamline the entire process. Download our free 1099-etc Demo software. The program is perfect for:

  • Interacting with the user interface
  • Doing a trial run for Form ES-903
  • Discovering new tools

 

Frequently Asked Questions

 

Getting State Form Support for Easy Payroll Management

Our software comes equipped with a wide range of state and required federal forms. The state-specific forms are included on two of our popular add-on modules: AMS Payroll and Forms Filer Plus. See below for the complete breakdown.

 

Included in AMS Payroll and Forms Filer Plus:

  • ES-903-A1; Quarterly Wage and Contribution Report

 

Included only on Forms Filer Plus:

  • RFD-41072; Annual Summary of Withholding Tax for CRS-1 Filers
  • ES-903-B1; Supplemental

 

If you need form ES-903 support, you may be in the market for new payroll software. If you are still unsure, we encourage potential customers to call our Sales and Information team with their questions at (800) 536-1099. Still unsure? Check out our Frequently Asked Questions page. If you want a comprehensive payroll system or support for only form ES-903, we have a trusted payroll software solution.

 

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Software Solutions from AMS

Our W-2 and 1099 Forms Filer is our only required platform. From there, users pick the services they need. Choose from the tools below to build out your customized accounting software.