Which business structures each therapy license may use, where to file and what it costs, the taxes to expect, and the order to do it in. Every fee shows the date we checked it.
For all four licenses, we confirmed: LLC. A sole proprietorship works in every state and needs no company filing.
From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.
Licensing board: NM Counseling and Therapy Practice Board (Regulation and Licensing Department)
Join the waitlist for your counseling practiceLicensing board: NM Counseling and Therapy Practice Board (Regulation and Licensing Department)
Join the waitlist for your marriage and family therapy practiceLicensing board: NM Social Work Examiners Board (Regulation and Licensing Department)
Join the waitlist for your social work practiceLicensing board: NM Psychologist Examiners Board (Regulation and Licensing Department)
Join the waitlist for your psychology practiceCounselors: NMSA 53-19-6 lets a limited liability company 'conduct or promote any lawful business or purpose,' subject to any other law that governs that purpose. The Counseling and Therapy Practice Act (NMSA 61-9A) and the board's rules (16.27 NMAC) contain no business-entity requirement, so a standard LLC is available. New Mexico has no professional LLC: the Limited Liability Company Act (NMSA 53-19) has no professional-LLC provisions and the Secretary of State's online forms list offers only 'Domestic LLC Articles of Organization.' A professional corporation is unsettled: the Professional Corporation Act (NMSA 53-6-3(A)) covers licensed personal services 'which, prior to the passage of the Professional Corporation Act and by reason of law, could not be performed by a corporation,' and its list of examples does not name this license. Whether this license qualifies is a question for the Secretary of State Business Services Division or the Counseling and Therapy Practice Board.
Marriage and family therapists: NMSA 53-19-6 lets a limited liability company 'conduct or promote any lawful business or purpose,' subject to any other law that governs that purpose. The Counseling and Therapy Practice Act (NMSA 61-9A), which also licenses marriage and family therapists, and the board's rules (16.27 NMAC) contain no business-entity requirement, so a standard LLC is available. New Mexico has no professional LLC: the Limited Liability Company Act (NMSA 53-19) has no professional-LLC provisions and the Secretary of State's online forms list offers only 'Domestic LLC Articles of Organization.' A professional corporation is unsettled: the Professional Corporation Act (NMSA 53-6-3(A)) covers licensed personal services 'which, prior to the passage of the Professional Corporation Act and by reason of law, could not be performed by a corporation,' and its list of examples does not name this license. Whether this license qualifies is a question for the Secretary of State Business Services Division or the Counseling and Therapy Practice Board.
Social workers: NMSA 53-19-6 lets a limited liability company 'conduct or promote any lawful business or purpose,' subject to any other law that governs that purpose. The Social Work Practice Act (NMSA 61-31) and the board's rules (16.63 NMAC) contain no business-entity requirement, so a standard LLC is available. New Mexico has no professional LLC: the Limited Liability Company Act (NMSA 53-19) has no professional-LLC provisions and the Secretary of State's online forms list offers only 'Domestic LLC Articles of Organization.' A professional corporation is unsettled: the Professional Corporation Act (NMSA 53-6-3(A)) covers licensed personal services 'which, prior to the passage of the Professional Corporation Act and by reason of law, could not be performed by a corporation,' and its list of examples does not name this license. Whether this license qualifies is a question for the Secretary of State Business Services Division or the Social Work Examiners Board.
Psychologists: NMSA 53-19-6 lets a limited liability company 'conduct or promote any lawful business or purpose,' subject to any other law that governs that purpose. The Professional Psychologist Act (NMSA 61-9) and the board's rules (16.22 NMAC) contain no business-entity requirement, so a standard LLC is available. New Mexico has no professional LLC: the Limited Liability Company Act (NMSA 53-19) has no professional-LLC provisions and the Secretary of State's online forms list offers only 'Domestic LLC Articles of Organization.' A professional corporation is unsettled: the Professional Corporation Act (NMSA 53-6-3(A)) covers licensed personal services 'which, prior to the passage of the Professional Corporation Act and by reason of law, could not be performed by a corporation,' and its list of examples does not name this license. Whether this license qualifies is a question for the Secretary of State Business Services Division or the Psychologist Examiners Board.
$50 non-refundable application fee (SOS Enterprise forms page; NMSA 53-19-63(A)). Paper filings are no longer accepted.
This is an estimate, added up from the fees on this page: the state filing fee, the first annual report or yearly state fee, and any flat minimum tax our data names. It leaves out board application fees, a registered agent company, expedited filing, newspaper notices, name reservations, local licenses and income tax. The state sets the real amounts.
| Item | Amount |
|---|---|
| State filing fee | $50 |
| First annual report or yearly state fee | $0 |
| Estimated state costs in year one | $50 |
Does not include state taxes unless a flat minimum is listed above.
Check with the state tax agency which state taxes apply to your business type before you file. Its official pages are linked below.
State tax information More tax information More tax information (2) More tax information (3) More tax information (4)
City and county: Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.
The order below follows the rules we found for New Mexico. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.
Your New Mexico licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
The state requires a registered agent with a street address in the state. That can be you, if you have a street address in the state, or a registered agent company.
Use the form and fee for the structure you chose, listed above.
It is free. Apply only on irs.gov, after the state approves your filing.
You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.
Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.
Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Our data shows no annual business report for this state, but tax filings and other deadlines may still apply. Put every one on your calendar.
SyncedUp builds your fees, paperwork, booking and website from a few answers, then runs the practice with you. We fill in New Mexico for you. Everything on this page stays free to read.
Join the waitlistRegistration is paused. Joining the waitlist does not create an account or reserve a plan.
Last checked: Oct 18, 2026. We change this date only when someone re-checks the facts, never when the page is rebuilt.
We checked these facts against the official sources listed below, including the state filing office and the licensing boards.
See a mistake? Email us a correction. Please do not include any client or personal information.
