To view the requirements for incorporating a New Mexico Corporation and to register your business as a S-Corporation, visit the DOMESTIC PROFIT CORPORATION ARTICLES OF INCORPORATION FORM page and click the Articles of Incorporation link. The filing fee calculation is located on the first page of the document. Mail the completed form and the required fee to the following address:


New Mexico Secretary of State Office

325 Don Gaspar, Suite 300

Santa Fe, NM 87501


Be sure to include:

  1. 1. The signed original Articles of Incorporation
  2. 2. A duplicate copy of the Articles of Incorporation
  3. 2. A Statement of Acceptance of Appointment by Designated Initial Registered Agent
  4. 3. Filing fee, made payable to the New Mexico Secretary of State

A business owner must complete and file an IRS form 2553 no more than two months and 15 days after the beginning of the tax year the election is to take effect. Select the IRS FORM 2553 link to access the form.


A business owner must submit an initial corporate report within 30 days of incorporation. This report must be filed online.  To file the report access the New Mexico Secretary of State website by selecting the CORPORATIONS AND BUSINESS SERVICES link. If you have not created an account, select Create User Account. NOTE: The account you create belongs to you, not the business.  After you have created a login account, select Corporations from the top horizontal menu, and select Initial Report from the pull down menu.  Look up your business; complete and submit the report; and pay the fee. 


If you need information on the pros and cons of a S-Corporation, consult a lawyer or a business authority. If you are undecided on the legal structure, revisit the planning process; select PLAN at the top of the web page and then select the CHOOSE A LEGAL STRUCTURE link.