Where you mail your Federal tax return will depend on whether you are enclosing a payment or not. Here is where New Mexico tax filers can mail their Federal tax returns.
If you are not enclosing a payment mail to:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
If you are enclosing a payment mail to:
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
You can mail your New Mexico state return to the address below:
New Mexico Tax and Revenue Department
P.O. Box 25122
Sante Fe, New Mexico 87504-5122
Here is a link to access the Form PIT-1 instructions booklet http://www.tax.newmexico.gov/Individuals/personal-income-tax-forms.aspx