CONTRACTOR
 Frequently Asked Questions
  
 Do I need a business license to contract with AFS?
YES.  You must have a current business license and CRS Number to contract with Alegria Family Services.  A license cost $35.00 annually and can be obtained through The City of Albuquerque and a CRS number can be obtained at the NM Taxation and Revenue Dept. 
Click here for links to both.
  
I am a Family Living Provider, do I need to pay NM Gross Receipts Tax?
NO.  Family Living Providers who contract with Alegria Family Services do not receive a 1099 tax form at the end of the year, so it is not necessary to pay gross receipts tax.

I am an Independent Contractor, do I need to pay NM Gross Receipts Tax?
NO.  When contracting with Alegria Family Services you should have provided our office with your CRS Number and received a NTTC Certificate.  This allows for non-taxable transactions between AFS and the contractor.  Although no gross receipts taxes are collected or paid to NM Taxation and Revenue, the transactions must still be reported through your CRS number.
   
What is a NTTC Certificate?
NTTC stands for Non-Taxable Transaction Certificates. In a transaction where a service would normally be subject to gross receipts tax, the buyer (Alegria Family Services) may give the seller (the contractor) a New Mexico NTTC certificate to document the business’s deduction of its receipts. Deductible receipts are not subject to gross receipts tax. Although deductible receipts are not subject to gross receipts tax, they must be reported to New Mexico Taxation and Revenue on Form CRS-1.

What is a CRS Number?
CRS stand for Combined Reporting System.  Anyone engaging in business in NM must register with the NM Taxation and Revenue Department. A business must hold a CRS identification number, also known as your State Tax identification number. CRS is the Department’s method for reporting the State’s major business taxes: gross receipts tax, all local option gross receipts taxes, compensating tax, and withholding tax.