How to Incorporate in New Mexico
New Mexico Corporation Formation Guide
C-Corps, S-Corps, and Professional Corporations
Why Form a New Mexico Corporation?
New Mexico corporations offer a cost-effective alternative to Delaware for businesses that don’t need Delaware Chancery Court or VC-preferred Delaware branding. With a flat 5.9% corporate income tax (as of 2025) and low biennial reporting fees, NM corps are ideal for closely-held businesses, professional practices, and regional operating companies.
Unlike New Mexico LLCs (which have no annual reports), corporations must file an initial report within 30 days ($25) and biennial reports every 2 years ($25). However, this is still far cheaper than Delaware’s $300/year franchise tax.
Corporation Types in New Mexico
C-Corporation
Default tax status. Double taxation (corporate + shareholder level), but allows retained earnings, QSB stock benefits, and unlimited shareholders.
Best for: Businesses raising VC, planning to go public, or retaining significant earnings.
S-Corporation
Pass-through tax election (file Form 2553 with IRS). Avoids double taxation; income flows to shareholders’ personal returns. Still owes NM $50 franchise tax.
Best for: Closely-held businesses, owner-operators wanting to minimize self-employment tax via salary + distributions.
Limits: Max 100 shareholders; U.S. persons only; one class of stock.
Professional Corporation (PC)
For licensed professionals (doctors, lawyers, CPAs, engineers, etc.). Must comply with licensing board rules; all shareholders must be licensed.
Same fees and filings as regular corporations; often elects S-corp status for tax efficiency.
Benefit Corporation
For-profit entity with a public benefit mission codified in articles. Directors must consider stakeholder impact, not just shareholder profit.
Filing: Same as C-corp; must file annual benefit report in addition to biennial corporate report.
Nonprofit Corporation
Tax-exempt entities (501(c)(3), etc.). Separate formation rules under NMSA Article 8. Lower fees: $25 formation, $10 annual report.
(I recommend a dedicated nonprofit guide; this page focuses on for-profit corporations.)
Advantages of New Mexico Corporations
β Cost-Effective
- Formation: $100 for up to 100,000 shares ($1 per additional 1,000 shares, capped at $1,000)
- Initial report: $25 (within 30 days)
- Biennial report: $25 every 2 years (vs Delaware’s $300/year)
- Total Year 1: ~$125; Year 2: $0; Year 3: $25 (much cheaper than DE over time)
β Simple Flat Corporate Tax
- New Mexico’s 5.9% flat corporate income tax (effective 2025) is among the lowest in states with corporate income tax
- No complex bracket structures or alternative minimum tax calculations
- $50/year franchise tax (vs Delaware’s complex calculation based on shares/assets)
β Fast Online Filing
- Online-only filing via NM SoS portal; typical turnaround 1-3 business days
- Initial and biennial reports filed online; automated reminders available
β No BOI Reporting (Domestic Corps)
- As of March 26, 2025, domestic U.S. corporations are exempt from FinCEN BOI reporting
- No federal beneficial ownership disclosure required for NM-formed corporations
When to Choose Corporation vs LLC
| Factor | Choose Corporation | Choose LLC |
|---|---|---|
| Investor Expectations | VCs and institutional investors expect C-corps; easier cap table management with stock | Most angel/early-stage ok with LLC; some prefer simplicity |
| Equity Compensation | Stock options, RSUs, ESOP are standard corp tools | Profits interests possible but less familiar to employees |
| Formalities | Board meetings, officer roles, corporate minutes required | Flexible; operating agreement sets rules; less formality |
| Tax Flexibility | C-corp (double tax) or S-corp (pass-through with limits) | Default pass-through; can elect S or C if needed |
| State Fees (NM) | $100-$1,000 formation + $25 initial + $25 biennial | $50 formation + $0 annual (no reports) |
| Ownership Transferability | Shares freely transferable (unless restricted); stock certificates | Transfer restrictions common; membership interests less liquid |
| Going Public (IPO) | C-corp required for public markets | Must convert to C-corp before IPO |
“S-Corp” is a federal tax election, not a separate entity type. You form a corporation (or LLC), then elect S-corp tax treatment via IRS Form 2553.
In New Mexico, S-corps still owe the $50 annual franchise tax even though they’re pass-through for federal purposes.
How to Form a New Mexico Corporation β Step by Step
New Mexico requires online-only filing for Articles of Incorporation. The process is straightforward but requires careful attention to share structure and statutory requirements.
Name Requirements
Your corporate name must:
- Be distinguishable from existing names on file with the NM Secretary of State
- Include a corporate designator: “Corporation,” “Incorporated,” “Company,” “Limited,” or abbreviations (“Corp.,” “Inc.,” “Co.,” “Ltd.”)
- Not contain restricted words (Bank, Insurance, University) without proper licensing/approval
Professional Corporation Names
If forming a PC, name must include “Professional Corporation,” “P.C.,” or “PC” and comply with your profession’s licensing board rules.
Name Search & Reservation
Search availability at the NM SoS Business Portal.
Optional: Reserve your name for approximately $20 for 120 days if not filing immediately.
What is a Registered Agent?
Every NM corporation must maintain a registered agent with a physical street address in New Mexico to receive legal notices, tax documents, and service of process.
Requirements
- Physical street address in NM (no P.O. boxes)
- Available during normal business hours
- Can be yourself (if NM resident), a director/officer, or a commercial service
DIY vs Commercial Service
| Option | Cost | Pros | Cons |
|---|---|---|---|
| Self / Director as RA | Free | No cost; direct control | Public address disclosure; must be available 9-5; lawsuits served at office/home |
| Commercial RA Service | $50-$300/year | Privacy; professional mail handling; multi-state support | Annual fee |
Why It Matters: NM Filing Fee is Share-Based
New Mexico’s incorporation fee is calculated as:
$1 per 1,000 authorized shares
Minimum: $100 (covers up to 100,000 shares)
Maximum: $1,000 (anything above 1 million shares)
Examples:
| Authorized Shares | Filing Fee |
|---|---|
| 10,000 shares | $100 (minimum) |
| 100,000 shares | $100 |
| 500,000 shares | $500 |
| 1,000,000 shares | $1,000 (maximum) |
| 10,000,000 shares | $1,000 (capped) |
Strategic Considerations
- Small closely-held corp: 10,000-100,000 shares is common (keeps fee at $100 minimum)
- Planning for investors: Authorize more shares upfront to avoid later amendments (e.g., 1M shares = $1,000 fee, but covers you for multiple funding rounds)
- S-Corp limits: Number of authorized shares doesn’t affect S-corp eligibility, but you can only have one class of stock
Par Value
New Mexico allows no-par shares (most common) or shares with a stated par value. Most modern corps use no-par for flexibility.
Classes of Stock (Optional)
You can authorize multiple classes (common, preferred, Series A/B/C) if you anticipate investor rounds. Describe rights, preferences, and restrictions in Articles or bylaws.
Required Information
New Mexico Articles of Incorporation must include:
- Corporate Name (with corporate designator)
- Number of Authorized Shares: Total shares and par value (if any)
- Classes/Series: If using preferred stock, describe rights and preferences
- Registered Office: Physical street address in NM (city, county, zip)
- Registered Agent: Name and NM address
- Incorporator: Name and address of person filing (need not be a director/shareholder)
- Optional: Initial directors’ names and addresses (recommended but not required)
- Duration: Perpetual (default) or specific termination date
- Purpose: General business purpose is sufficient
Filing Process
- Create account on NM SoS Business Portal
- Select “File Articles of Incorporation β Domestic Profit Corporation”
- Complete online form with details above
- Calculate filing fee based on authorized shares ($100β$1,000)
- Pay by credit/debit card (small convenience fee added)
- Submit and receive confirmation
Processing Time
Standard: 1-3 business days. You’ll receive a file-stamped Certificate of Incorporation and Articles via email/portal.
- Certificate of Incorporation (proof corp exists)
- File-stamped Articles of Incorporation
- Official corporate ID number
Critical Deadline
New Mexico corporations must file an Initial Report within 30 days of incorporation.
- Fee: $25 (+ small convenience fee)
- Late Penalty: $200 if filed after 30 days
- Filing Method: Online only via SoS portal
What’s Included
The initial report confirms:
- Principal office address
- Registered agent and office
- Directors and officers (names and addresses)
- Authorized shares and issued shares
Post-Incorporation Housekeeping
After filing Articles, the incorporator(s) or initial directors must hold an organizational meeting to:
- Adopt Bylaws: Internal rules governing board meetings, shareholder meetings, officer duties, voting thresholds, etc.
- Elect Directors: If not named in Articles, elect initial board of directors
- Appoint Officers: President, Secretary, Treasurer (roles required by NM law or bylaws)
- Approve Stock Issuance: Authorize issuance of shares to founders; set purchase price and payment terms
- Adopt Stock Certificates & Ledger: Create share register; issue stock certificates to shareholders
- Approve Key Contracts: Employment agreements, IP assignments, banking resolutions, office leases
- Elect Tax Status: Decide whether to file Form 2553 for S-corp election (must be done within 2.5 months of fiscal year start or within 75 days of incorporation)
Corporate Records to Maintain
- Articles of Incorporation and Certificate
- Bylaws (keep current version; amend as needed)
- Minutes of all board and shareholder meetings
- Stock ledger and stock certificates
- Written consents and resolutions
- Annual/biennial reports filed with state
Federal EIN (Required)
All corporations must obtain an Employer Identification Number (EIN) from the IRS, even if you have no employees.
- Apply online at IRS.gov EIN Assistant
- Receive EIN immediately upon completion
- Required for opening bank accounts, filing tax returns, and hiring employees
New Mexico Tax Registration
Register with the NM Taxation and Revenue Department (TRD) via TAP or Form ACD-31015:
- CRS ID: Combined Reporting System account number
- Corporate Income Tax (CIT): All C-corps and S-corps must file annual CIT-1 or S-corp returns
- Franchise Tax: $50/year, reported on CIT-1
- Gross Receipts Tax: If doing business in NM (5-9% on receipts)
- Withholding Tax: If you have employees
S-Corp Election (If Applicable)
To elect S-corp tax treatment, file IRS Form 2553 within:
- 75 days of incorporation (for new corps), OR
- 2 months + 15 days after start of tax year you want S-corp status to begin
All shareholders must consent and sign Form 2553.
Depending on your business location and activities, you may need:
- City Business License: Albuquerque, Santa Fe, Las Cruces, and most NM cities require local registration
- Professional Licenses: Contractors, healthcare, legal, real estate, etc.
- Health Permits: Food service, salons, childcare
- Zoning/Building Permits: If operating from a physical location
Check with your city clerk’s office and county offices.
Ongoing Compliance & Reports
Initial Report (Due Within 30 Days)
Deadline: Within 30 days of incorporation
Fee: $25
Late Penalty: $200
Filing: Online only via NM SoS portal
The initial report provides the state with current information about your corporation:
- Principal office address
- Registered agent and office
- Directors and officers (names and addresses)
- Authorized and issued shares
Biennial Corporate Report
Frequency: Every 2 years
Due Date: 15th day of the 4th month after your fiscal year ends
Example: Calendar-year corp β due by April 15 of odd-numbered years (if incorporated in even year) or even-numbered years (if incorporated in odd year)
Fee: $25
Late Penalty: $200
Filing: Online only
The biennial report updates:
- Principal office address
- Registered agent/office (if changed)
- Directors and officers
- Share information
Annual Tax Filings
Separate from SoS reports, you must file annual tax returns with both IRS and NM TRD:
| Tax Return | Who Files | Deadline |
|---|---|---|
| IRS Form 1120 (C-Corp) | C-Corporations | 15th day of 4th month after fiscal year end (April 15 for calendar year) |
| IRS Form 1120-S (S-Corp) | S-Corporations | 15th day of 3rd month after fiscal year end (March 15 for calendar year) |
| NM CIT-1 (C-Corp) | C-Corporations doing business in NM | Same as federal (April 15 for calendar year) |
| NM RPD-41359 (S-Corp) | S-Corporations doing business in NM | Same as federal (March 15 for calendar year) |
| NM Gross Receipts Tax | Corps with NM receipts | Monthly/quarterly/annual depending on volume |
Other State Filings
| Filing Type | When Needed | Fee |
|---|---|---|
| Articles of Amendment | Change name, shares, registered agent, purpose, etc. | $100+ |
| Restated Articles | Consolidate all amendments into one document | $100+ |
| Articles of Merger | Merge with another corporation | $100-$1,000 |
| Certificate of Good Standing | Proof corp is in compliance (for banks, investors, foreign qualification) | ~$25 |
| Statement of Change (RA/Office) | Update registered agent or office | $20 |
| Articles of Dissolution | Voluntarily dissolve corporation | $25 |
Corporate Formalities & Records
To maintain limited liability protection, you must observe corporate formalities:
Annual Requirements:
- Annual Shareholder Meeting: Required by statute and bylaws; document in minutes
- Annual Board Meeting: Elect officers, approve major decisions, review financials
- Keep Separate Finances: Corporate bank account; don’t commingle with personal funds
- Maintain Corporate Records: Minutes, resolutions, stock ledger, bylaws, articles
Ongoing Best Practices:
- Document all major decisions in board resolutions or written consents
- Issue stock certificates and maintain accurate stock ledger
- Keep registered agent current (file Statement of Change within 30 days of RA change)
- File all required reports on time (initial + biennial SoS reports, annual tax returns)
- Maintain adequate capitalization (don’t strip all assets out; keep working capital)
Courts can disregard the corporate structure and hold shareholders personally liable if you:
- Fail to follow formalities (no meetings, no minutes, no separate accounts)
- Undercapitalize the corporation (start with $100 and strip out all revenue)
- Commingle personal and corporate funds
- Use the corp to commit fraud or injustice
Maintain clean records and treat the corporation as a separate legal entity.
Reinstatement After Revocation
If you fail to file required reports or pay taxes, the NM SoS or TRD may administratively revoke your corporation.
To reinstate:
- File all missing reports (initial + any missed biennial reports)
- Pay all fees and penalties ($200/report if late)
- File all delinquent tax returns with TRD
- Pay reinstatement fee (varies)
Reinstatement can take several weeks and may not be retroactive; contracts and transactions during revocation may be voidable.
Taxes on New Mexico Corporations
1. Federal Corporate Income Tax
C-Corporations
- Federal Rate: Flat 21% on taxable income (since Tax Cuts and Jobs Act 2017)
- Form: IRS Form 1120
- Deadline: 15th day of 4th month after fiscal year end (April 15 for calendar year)
- Double Taxation: Corp pays 21% federal tax; shareholders pay capital gains or dividend tax on distributions (0-20% federal depending on income)
S-Corporations
- Pass-Through: No corporate-level federal income tax; income/loss flows to shareholders’ personal returns (Form 1040)
- Form: IRS Form 1120-S (informational return); shareholders receive K-1
- Self-Employment Tax Savings: Shareholders who work in the business must pay themselves “reasonable compensation” (W-2 wages), but distributions beyond salary avoid 15.3% SE tax
- Limits: Max 100 shareholders; U.S. persons only; one class of stock
2. New Mexico Corporate Income Tax (CIT)
Rate (2025+): Flat 5.9% on New Mexico taxable income
Who Pays: C-Corps and S-Corps doing business in New Mexico
Form: CIT-1 (C-Corp) or RPD-41359 (S-Corp)
As of tax years beginning January 1, 2025, New Mexico simplified its corporate tax structure to a single flat rate of 5.9%. This replaced the previous two-bracket system.
Who Owes NM CIT?
You owe NM corporate income tax if:
- You’re incorporated in New Mexico (nexus by domicile), OR
- You do business in New Mexico (physical presence, employees, property, sales above threshold)
If you’re a multi-state corporation, NM taxes only your NM-apportioned income (using factor-based apportionment: sales, property, payroll).
S-Corps in New Mexico
Even though S-corps are pass-through for federal purposes, New Mexico still requires S-corps to:
- File RPD-41359 (S-Corp return)
- Pay $50 annual franchise tax (separate from CIT; see below)
- Issue K-1s to shareholders, who report income on their NM personal returns (PIT-1)
3. New Mexico Franchise Tax
Amount: $50 per year
Who Pays: All corporations and LLCs taxed as corporations (C-corps and S-corps)
Reported On: CIT-1 (C-corp) or RPD-41359 (S-corp)
This is a flat annual tax for the privilege of exercising your corporate charter in New Mexico. It’s due every year as long as the corporation exists, even if you have zero income.
Compared to Delaware’s complex franchise tax (which can run into thousands for high-capitalization corps), NM’s $50 flat fee is trivial.
4. Pass-Through Entity (PTE) Tax Election
New Mexico offers a Pass-Through Entity Election for partnerships and S-corps (and multi-member LLCs) to pay entity-level income tax instead of having owners make estimated payments individually.
- Form: RPD-41367
- Rate: Same as individual income tax rates
- Purpose: Allows entity to deduct state tax paid at entity level (workaround for federal SALT cap on individual returns)
- Not Available: Single-member LLCs (unless taxed as corporation)
If your S-corp or partnership elects PTE, the entity pays NM tax and members get a credit on their personal NM returns.
5. Gross Receipts Tax (GRT)
New Mexico’s gross receipts tax is levied on businesses for the privilege of doing business in the state. It applies to all business entities (corps, LLCs, sole props) with NM receipts.
- Rate: Varies by location; state base + local rates = typically 5% to 9% total
- Who Pays: Businesses with gross receipts from NM sales, leases, services, etc.
- Filing: Monthly, quarterly, or annual via TAP
- Deductions: Certain transactions qualify (manufacturing, resale, govt contracts); consult TRD guidance
Note: GRT is legally a tax on the seller, not the buyer, though businesses typically pass it to customers.
6. Employer Taxes (If You Have Employees)
- Withholding Tax: Withhold NM income tax from employee wages; remit via TAP
- Unemployment Insurance: Register with NM Dept of Workforce Solutions; pay SUTA
- Federal Payroll: FICA, Medicare, FUTA
Tax Comparison: C-Corp vs S-Corp in New Mexico
| Tax / Fee | C-Corporation | S-Corporation |
|---|---|---|
| Federal Income Tax | 21% flat on corporate income | Pass-through; shareholders pay on personal returns |
| NM Corporate Income Tax | 5.9% flat on NM income | Pass-through; shareholders pay on NM PIT-1 |
| NM Franchise Tax | $50/year | $50/year |
| Double Taxation | Yes (corp + shareholder dividend tax) | No (single layer at shareholder level) |
| Self-Employment Tax Savings | N/A (dividends not subject to SE tax, but corp already paid 21%) | Yes (distributions beyond reasonable salary avoid 15.3% SE tax) |
| Shareholder Limits | Unlimited | Max 100; U.S. persons only |
| Stock Classes | Multiple classes allowed (common, preferred, Series A/B/C) | One class only (voting/non-voting ok) |
BOI Reporting Status
Under FinCEN’s interim final rule, all entities created in the United States β including New Mexico corporations β are now exempt from BOI reporting.
Only entities formed under foreign law that register to do business in a U.S. jurisdiction remain “reporting companies” under the CTA, with 30-day filing deadlines.
If you incorporated in New Mexico, you have no BOI filing requirement.
New Mexico Corp vs Delaware Corp
Cost Comparison (5-Year Total)
| Item | New Mexico | Delaware |
|---|---|---|
| Formation Fee | $100-$1,000 (share-based) | $89 (base) + ~$50-$200 (tax calculation) |
| Year 1 Initial Report | $25 | Included in franchise tax |
| Annual/Biennial Reports | $25 every 2 years (biennial) | $300+/year (franchise tax) |
| Franchise Tax | $50/year | $300-$180,000+/year (complex calculation) |
| Corporate Income Tax | 5.9% flat (if NM nexus) | 8.7% on DE-source income |
| Total Year 1 | ~$175 (assuming 100K shares) | ~$450-$650 |
| Total Years 2-5 (annual) | $50-$75/year avg (biennial report) | $300-$1,000+/year |
| 5-Year Total | ~$375-$650 | ~$2,000-$5,000+ |
Feature Comparison
| Feature | New Mexico | Delaware |
|---|---|---|
| VC/Investor Preference | Uncommon; VCs usually require DE C-Corp | β Industry standard for VC-backed startups |
| Court System | General courts; less corporate case law | β Chancery Court; 200+ years of precedent |
| Corporate Flexibility | Standard modern corp act | β Most flexible corp statute; allows complex structures |
| Privacy | Biennial reports list directors/officers | Annual franchise tax reports list directors/officers |
| Speed | 1-3 days online filing | Same-day / 2-hour expedite available (extra $$$) |
| Cost | β Much lower long-term | Higher annual costs (franchise tax) |
| Best For | Closely-held corps, family businesses, regional ops, cost-sensitive founders | VC-backed startups, public companies, complex multi-class structures |
When to Choose New Mexico
β NM is Better If:
- You’re bootstrapping or self-funded and want to minimize state fees
- You have a closely-held corporation (family business, professional practice, small team)
- You’re not raising institutional VC money (or investors are flexible on domicile)
- You want simple, predictable costs ($50 franchise vs DE’s complex calculation)
- You’ll have NM nexus anyway (operating in NM; might as well incorporate there)
β Delaware is Better If:
- You’re raising VC funding (most VCs require DE C-Corp for standard deal docs)
- You plan to go public (IPO); DE is overwhelmingly preferred for public companies
- You need complex capital structures (multiple series of preferred, anti-dilution, etc.) and want Chancery Court expertise
- You value legal predictability and want access to 200+ years of corporate case law
- Your investors, lawyers, or advisors are all in the “Delaware ecosystem” and won’t accept NM
If you’re building a venture-backable tech startup with plans to raise $1M+ from VCs, just incorporate in Delaware. The $300/year is a rounding error compared to legal fees, and trying to convert from NM to DE later is expensive and annoying.
New Mexico corporations are ideal for:
- Profitable small/medium businesses (SaaS, agencies, professional practices)
- Family-held companies
- Real estate operating companies
- Bootstrapped or angel-funded startups with no immediate VC plans
NM Corporation vs NM LLC
See the New Mexico LLC Guide for a full comparison. Quick summary:
| Factor | NM Corporation | NM LLC |
|---|---|---|
| Formation Fee | $100-$1,000 (share-based) | $50 (flat) |
| Annual/Biennial Fees | $25 initial + $25 every 2 years + $50 franchise | $0 (no reports) |
| Formalities | Board/shareholder meetings, minutes, bylaws required | Flexible; operating agreement; minimal formalities |
| Ownership Structure | Stock certificates; share-based; easy to transfer | Membership interests; transfer restrictions common |
| Investor/VC Readiness | Better for equity raises, stock options, VC funding | Less common for VC; more for angels/bootstrapped |
| Tax Flexibility | C-corp or S-corp election | Pass-through default; can elect S or C if needed |
| Best For | Investor-ready businesses, equity comp, going public, professional image | Holding companies, real estate, simple ops, cost-minimization |
New Mexico Corporation Formation Services
As an attorney, I provide full-service incorporation for New Mexico C-Corps, S-Corps, and Professional Corporations, with ongoing compliance and tax support.
Service Packages
π― DIY Incorporation Support
$399
- Step-by-step NM incorporation guide
- Name availability check
- Articles of Incorporation template & review
- Bylaws template (standard or custom-reviewed)
- Organizational meeting checklist & minutes template
- Stock certificate templates & ledger
- EIN application guide
- NM tax registration checklist
β‘ Full-Service Incorporation
$1,299
- Everything in DIY package, plus:
- I file Articles for you (includes state fees)
- Registered agent service (1 year included)
- Custom Bylaws drafted by attorney
- Organizational meeting & resolutions prepared
- Stock certificates issued & ledger setup
- EIN obtained on your behalf
- NM TRD registration assistance
- I file Initial Report within 30 days (critical!)
- Compliance calendar & biennial report reminders
π Premium Incorporation + Tax Strategy
$2,499
- Everything in Full-Service package, plus:
- 1-hour corporate tax strategy consultation
- C-corp vs S-corp analysis & recommendation
- S-corp election filing (Form 2553) if beneficial
- Multi-state nexus review
- Capitalization table design & equity split advice
- Stock option plan setup (if needed)
- 6 months ongoing advisory support
- Annual meeting & tax filing reminders
Additional Services (Γ La Carte)
| Service | Price |
|---|---|
| Registered Agent (annual renewal) | $149/year |
| Custom Bylaws | $699 |
| Shareholder Agreement | $999+ |
| Articles of Amendment | $399 (+ state fee $100+) |
| S-Corp Election (Form 2553 prep & filing) | $499 |
| Stock Option Plan (409A-compliant) | $1,999+ |
| Foreign Qualification (per state) | $599 (+ state fees) |
| Annual Compliance Package (biennial reports + tax reminders) | $599/year |
| Conversion (Corp to LLC or vice versa) | $1,299+ |
| Dissolution & Wind-Down | $899 (+ state fees) |
Why Work With Me?
Attorney-Drafted Documents
Every incorporation is personally reviewed with corporate and tax law experience. I’m an attorney, not a document mill.
Multi-State & International Expertise
I specialize in non-resident founders, cross-border structures, and multi-state operations. Foreign qualification, nexus, tax residencyβI handle it.
Tax-Integrated Approach
I don’t just file your Articles and disappear. I analyze C-corp vs S-corp, payroll strategies, PTE elections, and help you minimize tax from day one.
Compliance Peace of Mind
I track your initial report deadline, biennial reports, franchise tax, and annual tax filings. You’ll never miss a $200 late fee.
Ready to Incorporate in New Mexico?
Reserve attorney time to blueprint your New Mexico corporation, capitalize appropriately, and plan tax elections.
Prefer email? I reply within one business day (MonβFri).
- Email: owner@terms.law
Get Started β New Mexico Corporation Intake
Complete the form below to begin your New Mexico corporation formation. I’ll review your information and reach out within 24 hours with next steps.
- I’ll review your submission within 24 hours (usually much faster)
- You’ll receive an email with a detailed service agreement, timeline, share structure recommendations, and pricing
- Once you approve and pay the deposit, I begin incorporation immediately
- Typical turnaround: 5-7 business days for Full-Service; 2-3 days for document review only
- Critical: I file your initial report within 30 days to avoid $200 penalty