Child Care / Day Care Permits & Licenses in Santa Fe, NM

Although not a state tax, EIN is required for federal tax purposes and often needed for state registrations. Apply online via IRS.gov. All LLCs with employees must have an EIN; single-member LLCs without employees may use SSN but often obtain EIN for liability protection.

New Mexico imposes a franchise tax on certain entities. For LLCs, the tax applies only if the total capital exceeds $1 million. Most small child care businesses will not meet this threshold and are exempt. Filing of Form FT-1 is still required if threshold is met.

Required for all businesses including child care centers; family child care homes may have exemptions - verify with Planning

Separate from state requirements; applies to businesses outside city limits

Child care centers require C-1/C-2 zoning; family day homes allowed in residential zones with restrictions (max 12 children)

Limited to 4 non-related children; traffic/parking restrictions apply

Required for playground installation, room additions, safety modifications

Required for all LLCs. Annual report required thereafter ($25 fee, due annually by last day of anniversary month).

Applies to all LLCs formed after July 1, 2017; biennial filing.

Required for all child care facilities serving 1+ unrelated children for 3+ hours/day. Types include family day care, group day care, center-based. Prerequisites: background checks, facility inspections, training (e.g., CPR/First Aid), minimum standards compliance.

Requires fire alarms, extinguishers, exit lighting, evacuation plans

Food handler certification required for staff; sanitation inspections

Size/location restrictions by zoning district

Verifies fire code compliance

Required for monitored systems

Mandated under the Workers' Compensation Act (NMSA 1978, §52-1-1 et seq.). All employers with one or more employees must carry coverage. Sole proprietors without employees are exempt unless in construction. LLC members may be excluded if properly classified, but must file a waiver.

Not mandated by general state law but required as part of child care licensing regulations (NMAC 7.12.2). CYFD requires proof of general liability insurance as a condition of licensure. Minimum coverage typically $1 million per occurrence.

A surety bond of $5,000 is required for all licensed child care centers and group homes under NMAC 7.12.2.12. The bond must be issued by a state-approved surety and filed with CYFD. It protects against violations of child care licensing laws and regulations.

New Mexico law (NMSA 1978, §66-5-201) requires all motor vehicles registered in the state to carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, and $10,000 property damage. Applies to any vehicle used for child transportation.

Not explicitly mandated by statute, but strongly implied through licensing standards requiring risk management. While not listed as a direct mandate, CYFD regulations require safe practices and accountability. Many licensed providers carry E&O insurance as part of compliance best practices. Not a standalone legal mandate but often bundled with general liability.

No state mandate for separate product liability insurance. However, businesses selling tangible goods assume liability under New Mexico Product Liability Act (NMSA 1978, §38-11-1 et seq.). Coverage is typically included in general liability policies. Required only if products are sold, not for standard child care services.

Only applicable if the child care facility holds a liquor license, which is extremely rare and generally prohibited due to licensing conflicts. Not relevant for standard child care operations. Mandated only if ABC license is obtained under NMSA 1978, §60-6A-1 et seq.

Bond amount varies by facility capacity: $5,000 (1–12 children), $10,000 (13–24), $25,000 (25+). Must be issued by a state-approved surety and filed with CYFD. Required under NMAC 7.12.2.12.

Even single-member LLCs without employees may need an EIN to open a business bank account or comply with state requirements. While not always mandatory federally for sole proprietors without employees, it is strongly recommended and often functionally required.

LLCs are pass-through entities by default. Single-member LLCs report income on Schedule C of Form 1040. Multi-member LLCs file Form 1065 and issue Schedule K-1s. Self-employment taxes (Social Security and Medicare) apply to net earnings.

Mandatory for all owners, directors, employees, volunteers in child care facilities. Includes FBI, state, and registry checks via CYFD licensing process.

Applies if using trade name/DBA different from LLC legal name. Published in county newspaper required.

Required for all businesses with nexus (sales, employees, etc.). Combined Reporting Schedule (CRS-1) for gross receipts tax.

All businesses providing services or selling goods in New Mexico must register for Gross Receipts Tax, including child care providers. Child care services are subject to GRT at the applicable local rate (typically 5.125%–9.4375% depending on jurisdiction). Filed and paid electronically via Taxpayer Access Point (TAP).

Required if the LLC hires employees. Employers must withhold state income tax from employee wages and remit it to NM Taxation and Revenue. Registration is done through the same portal as GRT (TAP).

All employers with one or more employees must register with the New Mexico Workforce Solutions Department. Employers pay unemployment insurance tax annually; new employers typically pay 1.0% on first $8,000 of each employee's wages (as of 2024).

LLCs taxed as pass-through entities do not pay entity-level income tax in New Mexico. However, owners must report their share of income on personal returns. If the LLC elects corporate taxation, it must file Form CIT-1. Most child care LLCs are pass-through; this entry reflects informational filing responsibility.

Some municipalities (e.g., Albuquerque, Santa Fe) require a local business license or privilege tax. For example, Albuquerque charges an annual $35 base fee plus gross receipts tax surcharge. Check with city clerk or county assessor. Not required statewide but common in urban areas.

Child care providers must maintain a safe workplace, including injury and illness prevention, hazard communication, and OSHA Form 300 (injury log) if required. Employers with 10 or fewer employees are generally exempt from maintaining OSHA injury logs unless otherwise notified.

All child care providers, regardless of size, are considered public accommodations under Title III of the ADA. Must make reasonable modifications to policies, practices, and facilities to ensure access for children and parents with disabilities. Includes physical access, program modifications, and non-discrimination.

If the child care provider performs renovations (e.g., painting, repairs) in pre-1978 facilities, they must use EPA-certified firms and renovators. This applies even if the work is done by the owner. Exemptions exist for minor repairs (<6 sq ft interior or <20 sq ft exterior).

Child care providers must ensure all advertising (websites, brochures, social media) is truthful and not misleading. Applies to claims about safety, staff qualifications, curriculum, capacity, and accreditation. FTC enforces against deceptive or unsubstantiated claims.

Child care providers must comply with federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours/week), and recordkeeping requirements. Some exemptions may apply for certain administrative or professional staff, but most child care workers are non-exempt.

Eligible employees are entitled to 12 weeks of unpaid, job-protected leave for qualifying family and medical reasons. Most small child care providers do not meet the 50-employee threshold, but larger centers may.

All employers, including child care providers, must complete Form I-9 to verify identity and work authorization for every employee. E-Verify is not required federally unless in a state or contract that mandates it.

While federal law does not license child care providers directly, participation in the Child Care and Development Fund (CCDF) requires compliance with federal standards and reporting. New Mexico providers accepting subsidies must meet federal oversight and data reporting requirements.

All LLCs registered in New Mexico must file an annual report with the Secretary of State to maintain good standing. The report updates business information such as principal address, registered agent, and management structure.

All child care centers and group homes must be licensed by CYFD. Licenses are issued for two years. Renewal requires compliance with the Child Care Licensing Act and rules, including staff background checks, facility inspections, and program standards.

All licensed child care facilities must pass an annual fire safety inspection. The inspection includes review of exits, fire extinguishers, smoke detectors, and evacuation plans. Results are reported to CYFD.

Child care facilities that prepare or serve food must undergo annual health and sanitation inspections. Inspections cover food handling, handwashing, diapering areas, and disease prevention protocols.

Inspections ensure compliance with building codes, electrical safety, playground safety, and accessibility. Conducted by CYFD or local authorities as part of licensing and renewal.

Form 940 reports Federal Unemployment Tax Act (FUTA) tax. Applies only if the business employs staff. Even if no tax is due, filing may be required.

Form 941 reports income taxes, Social Security, and Medicare taxes withheld from employees. Due quarterly. Required for all employers with W-2 employees.

Employers must withhold state income tax from employee wages and file returns. Filing frequency is based on the amount withheld.

Child care services are generally exempt from gross receipts tax in New Mexico under NMSA 1978, Section 7-9-403(D)(1), but any taxable sales (e.g., food, merchandise) must be reported. Confirm exemption status with TTD.

All child care staff must complete 12 hours of professional development annually, including pediatric CPR and first aid certification. Training must be from an approved provider.

Required postings include: current child care license, emergency procedures, staff qualifications, parent handbook, and applicable labor law posters (e.g., minimum wage, OSHA).

The OSHA Job Safety and Health: It's the Law poster must be displayed in a prominent location accessible to employees. Required for all employers with workers.

Employers must display the current minimum wage poster, which includes state and federal rates, pay requirements, and employee rights.

Required records include attendance logs, medication administration, incident reports, staff training documentation, emergency contacts, and health records. Must be available for inspection.

All staff and volunteers over 18 must undergo fingerprint-based criminal history record check through the FBI and New Mexico Bureau of Criminal Investigations (BCI).

Child care services are generally exempt from GRT under NMSA 1978, Section 7-9-403(D)(1), but revenue from sales of tangible goods must be reported.