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Tax Help for New Mexico’s Child Day Care Providers...
New Mexico Taxation DISTRICT TAX OFFICES: OTHER STATE AGENCIES:
and New Mexico offers free tax assistance Children, Youth and Families Dept.
Revenue Department at these TRD district tax offices:
Child Care Services, (505) 827-7499
1. District A (Santa Fe) (505) 827-0951
Child Care Licensing, (505) 827-7499
2. District B:
(Albuquerque) (505) 841-6200 Health Department
(Farmington) (505) 325-5049
Caregivers Criminal History Screening
3. District C (Las Cruces) (575) 524-
Program, (505) 827-1417
6225
4. District D (Roswell) (575) 624-6065 Early Childhood Program, (505) 827-
New Mexico’s Gross 2578
Receipts Tax HELPFUL PUBLICATIONS: Family, Food and Nutrition Services,
(505) 476-8800
♦ Brochure, What Is Gross Receipts
Tax?
Day Care Providers ♦ Brochure, New Mexico’s Income
Tax and Child Day Care Credit
♦ FYI-102, Information for New Busi-
nesses
♦ FYI-106, Claiming Tax Credits for
CRS Taxes and Business-Related
Income
♦ FYI-200, Your Business Location
Ne w M e x i co
Ta x a ti o n & R e ve n u e ♦ FYI-215,C-SPAN Federal-State Tape
D e p a rtm e n t
Match
INTERNAL REVENUE SERVICE
♦ FYI-240, Sales to Governmental
Agencies Web address, www.irs.gov
Ask at your district tax office, or go to
New Mexico Taxation and our web site at www.tax.newmeixco.gov. Please visit our website,
Revenue Department www.tax.newmexico.gov, for
Click on "forms and publications" to
questions about New Mexico Tax
Tax Information & Policy and child care. TRD cannot an-
locate the publications listed above.■
Joseph Montoya Building swer questions on IRS issues or
1100 St. Francis Drive issues regulated by other state
Santa Fe, NM 87505
agencies.
Revised 10/10
from a retailer who is taking advantage of the new Federal-
Federal-State Tape Match
If you provide day How to report gross receipts tax
food deduction a Type 2 will no longer be necessary.
You first need to register with the Taxation and Income from providing day care services is also sub-
care for children Revenue Department and get a tax identification Persons not engaging in business ject to income tax. If the income is taxed federally, it
is taxed also in New Mexico. After completing your
in New Mexico... number so your tax payments can be credited prop-
erly to your account. The application for a business
New Mexico gross receipts tax law does not consider
tax responsibilities, if any, to the federal government
the following persons as “engaging in business.”
tax identification number is available through your (Internal Revenue Service), fill out your own New
Payments they receive for their services are not sub-
If you provide day care for children, and you receive local tax office (see contact information on the last Mexico PIT-1 general return.
ject to gross receipts tax:
money or other consideration for their care, YOU page of this publication), or on the TRD web page at
Every year the IRS and the state of New Mexico con-
ARE ENGAGING IN BUSINESS IN NEW MEXICO. Your www.tax.newmexico.gov. Click on “Forms and Publi- ♦ Foster parents who enter into an agreement
duct a tape match called “C-SPAN” that compares
income is subject to both the cations” and find Form ACD-31015. with New Mexico to provide foster family care business income reported to the federal government
income tax and the state’s for children placed by the state; and gross receipts reported to the state. If gross
Send the completed application to the Santa Fe ad-
gross receipts tax* unless you dress in the instructions. You will receive your 11- receipts reported to New Mexico do not match busi-
♦ Persons who enter into an agreement with New
are a nonprofit group recog- digit identification number in about two weeks. You ness receipts on the federal Schedule C, the tax-
Mexico to give non-medical personal care and
nized by the Internal Revenue will also receive a CRS-1 Filer’s Kit with a half-year’s payer is asked to explain the difference.
housekeeping help to low-income, disabled
Code. supply of CRS-1 report forms. The CRS-1 report is the adults though the Critical in Home Care pro- PIT-
See New Mexico Personal Income Tax PIT-RC
form to use when reporting and paying gross re- gram;
ceipts tax, compensating (use) tax, and withholding instructions for definitions of
Day-care providers may be individuals, partnerships tax if you have employees, even if you are a nonprofit ♦ Persons who enter into an agreement with New
or corporations. The day care may take place in a “qualifying dependent”
organization. Mexico to provide home-based support services
residence or at a commercial day-care center. All for developmentally disabled individuals either “gainfully employed”
receipts from child day care, from whatever the You may also register on the TRD web page by click-
in the homes of the developmentally disabled “cost of maintaining a household”
payment source, are subject to the gross receipts ing on the “Online Services” button on the home-
individuals or in the home of the support pro-
page. “disabled person” and
tax. Even if the payment source is a government vider. Payments received through such an
agency or a charitable organization, those receipts “caregiver.”
Buying food that you provide in your day care agreement must be “qualified foster care pay-
are taxable to you. You may bill your clients, but ments” under federal law 26 USCA 131. On the TRD web site at www.tax.newmexioc.gov, click on
www.tax.newmexioc.gov,
business
ultimately it is you, and not your client, who is liable “Personal Income Tax Forms” in the “Individuals” menu on
for payment of the tax. When you buy food for the operation of a day care The above instances are exceptions. Other payments
our homepage to find instructions for the state PIT-RC
from the state, from the federal government, or from
facility, you may give the vendor our state’s Type 2 rebate and credit schedule.
a charitable or educational institution are subject to
nontaxable transaction certificate (NTTC). You must
If the child for whom you provide day care is a fam- the gross receipts tax. You receive no deduction PIT-
NOTE: You must give your client a Form PIT-CG
resell the food in the ordinary course of your day
ily member, and you are paid for the child’s day from gross receipts for selling your services as a (caregiver’s statement). The client needs that state-
care service. The Type 2 NTTC means the person
care, you are engaging in business. The law pro- caregiver for dependent children to any governmen- ment to complete the child day care worksheet on
selling food to you for resale will not owe gross re-
vides no exception for family members paid for day tal entity, charitable or educational institution. You the PIT-RC schedule when claiming state income tax
ceipts tax on what you pay for the food. The seller
care for another family member’s dependent chil- owe tax on the payments received and may bill the credit for child day care expenses. It’s on the web
will have no reason to ask you to reimburse gross
dren. buyer of your services for your gross receipts tax site at www.tax.newmexico.gov. Click on “Personal
receipts tax for the food. You may not deliver the
costs if you wish. Most businesses in New Mexico Income Tax Forms” in the “Individuals” menu.
NTTC to the vendor for other types of purchases for
recover their tax costs from their customers, even
*For more information on the gross receipts tax, please check our use in your day care business.
web site at www.tax.newmexico.gov. Click on “Forms and Publica-
www.tax.newmexico.gov. when the customer is a governmental entity or non-
tions” at the top of the homepage. Navigate to the “Brochures” Effective January 1, 2005, a deduction became profit organization. Sales to Indian nations, tribes or
page and choose the brochure, “What Is Gross Receipts Tax?” available for food retailers who meet certain criteria pueblos on their own land or to members on the New Mexico Taxation and
You can also find the brochure at your local district tax office (see Revenue Department
and wish to take that deduction. This results in the land of the nation, tribe or pueblo where they are
contact information on the last page of this publication), or call the
Tax Information and Policy Office at (505) 827-0908 to ask for a food retailers not recovering the tax from consumers. enrolled are exempt. Joseph Montoya Building
copy to be mailed to you. If you purchase food for use at a day care facility 1100 St. Francis Drive
Santa Fe, NM 87505
