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Editable NM TRD CIT-1 - Instructions 2018-2022. Download blank or fill out online in PDF format. Complete, sign, print and send your tax documents easilyNew Mexico Taxpayer Access Point allows taxpayers to file their taxes, make payments, check refund statuses, manage their tax accounts, register new Welcome to the Taxation and Revenue Department's Forms & Publications page. The folders on this page contain everything from returns and instructions to 2014 New Mexico. Instructions for Form CIT-1. Corporate Income and Franchise Tax Return. READ THE INSTRUCTIONS CAREFULLY. They answer most questions, File either Form 1040-X or Form. 1045 to apply for a refund based on either an overpayment of tax due to a claim of right adjustment under section 1341(b)(1) or. Taxpayers must use form CIT-1, Corporate Income and Franchise Tax Return to report the $50 annual Franchise Tax. Exempt from New Mexico Corporate Income Tax and Online New Mexico State Taxes and All Available Tax Forms Are On eFile.com. Description:Step 1: Instructions on how to receive a New Mexico Income Tax If your address is outside the United States or its possessions or territories, enter the city name on the appropriate line of your Form 1040 or 1040-SR.