New Mexico superbill and invoice for LPCC, LCSW, LMFT, and psychologists
This page is the same Therapist Invoice Generator generator with New Mexico selected. Out-of-network clients still need a superbill with your NPI, tax ID, New Mexico license number, CPT codes, ICD-10 diagnoses, place of service, and fees. Private-pay clients usually need a simpler invoice — toggle the document type above.
License titles used on New Mexico superbills
Independent counseling in New Mexico is commonly written as LPCC. Also print the letters you actually hold: LMHC, LPCC, LCSW, LMFT, Licensed Psychologist. The board to match your number against is the New Mexico Counseling and Therapy Practice Board. License line hint: NM LPCC #.
Independent counselors in New Mexico are LPCCs. The state is outside PSYPACT.
Telehealth coding (national rules, used in New Mexico)
In-office sessions use place of service 11 and no telehealth modifier. Video visits with the client at home use POS 10 and modifier 95. If the client is not at home, use POS 02. Audio-only, when the payer allows it, is modifier 93. Do not pair POS 11 with modifier 95.
Sales tax on therapy in New Mexico
New Mexico gross receipts tax can apply to a wide set of services. Confirm locally whether your psychotherapy receipts are deductible or exempt. This generator defaults tax to zero. Add a note, not a tax engine, if your situation is unusual (retail products, groups billed as events, etc.).
Interstate compacts (verify before you practice)
- Counseling Compact: Not a member
- PSYPACT (psychologists): Not a member
- Social Work Compact: Not a member
Enacted is not the same as operational. A compact privilege does not replace documenting the license or privilege you used on the date of service.
Does New Mexico tax therapy?
Gross receipts tax is broader than most states' sales tax. Do not copy a “$0 tax” assumption from a California template without checking with a New Mexico tax preparer.
What to put on a New Mexico superbill
- Your legal name, LPCC or other credential, practice address, phone
- NPI (Type 1) and EIN or SSN as tax ID
- New Mexico license number as printed by the New Mexico Counseling and Therapy Practice Board
- Client name, date of birth, member ID if they want reimbursement
- Each date of service, POS, CPT (90834 / 90837 / 90791 are the usual set), ICD-10, fee, amount paid
Orientation only — not billing, tax, or legal advice. Payer rules beat this page.
New Mexico private-practice clinicians use superbills for out-of-network (OON) insurance reimbursement and invoices for self-pay clients. This generator builds either document in the browser—no PHI upload—and downloads a PDF with rendering credential, New Mexico license number, NPI, CPT, ICD-10, place of service, and payment lines.
Select New Mexico defaults when your rendering authority and the client’s location for the session are New Mexico (or another jurisdiction you are lawfully authorized to serve). Match the exact title on your New Mexico Counseling and Therapy Practice Board (RLD) record. This page is workflow documentation only—not legal, billing, or tax advice.
License titles that belong on the form
New Mexico’s independent counseling title is Licensed Professional Clinical Counselor (LPCC). That is the generator default. Pre-independent counselors use Licensed Mental Health Counselor (LMHC) while accruing hours toward LPCC—print LMHC, not LPCC, during that period.
Other titles commonly used on New Mexico superbills:
- LCSW — Licensed Clinical Social Worker.
- LMFT — Licensed Marriage and Family Therapist.
- Licensed Psychologist — psychologists licensed through New Mexico’s psychology board pathways—print the exact title on your license.
- LMHC — Licensed Mental Health Counselor (supervised / pre-independent counseling tier).
Exact credential dropdown strings:
`LMHC` · `LPCC` · `LCSW` · `LMFT` · `Licensed Psychologist`
Do not put “LPCC” on the form if you only hold LMHC. Identify the supervisor when a payer asks. Match the letters on your RLD public profile.
Board, license number, lookup
Counseling and therapy practice licenses are issued by the New Mexico Counseling and Therapy Practice Board, administratively attached to the Regulation & Licensing Department (RLD) — Counseling and Therapy Practice overview.
Official verification: RLD Verify a License / License Lookup. Select the counseling/therapy profession, then search by name or license number. Copy the number exactly as shown. The generator hint NM LPCC # is a placeholder—replace it with your real RLD number. Include individual NPI (and group NPI if applicable) plus tax ID as the payer requires.
Interstate practice: Counseling Compact / PSYPACT / SW compact
Snapshot for 2026-09-14 (always re-check official maps):
- Counseling Compact — no. New Mexico does not appear on counselingcompact.gov/map/compact-states. 2026 Counseling Compact legislation (HB 32) was postponed indefinitely and did not enact membership. Do not advertise Counseling Compact privilege for New Mexico clients.
- PSYPACT — no. New Mexico is outside PSYPACT. 2026 PSYPACT legislation (HB 33) passed the House but was postponed indefinitely in the Senate and did not become law. Interstate telepsychology into or from New Mexico requires another lawful pathway (typically a New Mexico license or temporary/expedited pathway authorized by the psychology board). Confirm on psypact.gov.
- Social Work Licensure Compact — no. New Mexico is not listed on swcompact.org/compact-jurisdictions. Commission materials note New Mexico passed compact-related language with material differences requiring amendment before membership. Do not rely on a multistate SW compact license for New Mexico practice.
Verify before you rely on it. Compact membership can change in future sessions.
Telehealth + place of service
Use POS 10 when the patient is at home, or POS 02 for telehealth elsewhere. Add modifier 95 for synchronous telemedicine when the payer’s guide requires it. Do not use POS 11 for a video-only visit.
Because New Mexico is outside the Counseling Compact and PSYPACT, counselors and psychologists generally need New Mexico licensure (or another board-authorized pathway) to serve New Mexico clients. Put your licensed practice address on the form even when the session is remote.
Sales tax on therapy invoices (gross receipts tax)
New Mexico imposes gross receipts tax (GRT) on businesses’ receipts from performing services in New Mexico (and certain out-of-state services whose product is initially used in New Mexico), unless a specific exemption or deduction applies. NMTRD notes it is common to pass GRT through to the purchaser; if passed through, GRT must be separately stated on the invoice (Gross Receipts Tax Overview).
Some healthcare practitioner receipts may qualify for deductions (for example under NMSA 1978 §7-9-93 for certain payments from managed-care organizations or insurers)—but direct patient/self-pay receipts often remain taxable unless another exemption or deduction applies. Do not copy a “$0 tax” assumption from a California or Texas template. Confirm with the New Mexico Taxation and Revenue Department (NMTRD), FYI publications on health-care services, or a New Mexico tax preparer before setting the invoice tax line.
How to fill the New Mexico generator
- Choose Superbill or Invoice.
- Set jurisdiction to NM.
- Enter rendering name; select LPCC (default) or LMHC / LCSW / LMFT / Licensed Psychologist as held.
- Complete practice demographics, NPI, tax ID, and New Mexico RLD license number.
- Add client member ID / DOB only if needed for the OON claim.
- Enter DOS, CPT, ICD-10, units, fees, and payments.
- Telehealth: POS 10 or 02; modifier 95 when required.
- Set tax/GRT only after confirming New Mexico tax treatment; separately state any GRT passed through.
- Download the PDF locally—nothing is uploaded.
Two worked New Mexico examples
New Mexico's paperwork has an unusual shape: the independent counseling title is LPCC while LMHC is the supervised tier — the reverse of what clinicians expect — and the tax question is genuinely different, because New Mexico's gross receipts tax generally reaches service receipts. The two documents below come from a fictional Albuquerque practice. All identifiers are placeholders.
Example 1 — an in-office private-pay New Mexico invoice
An LPCC sees a self-pay client for weekly 45-minute sessions in the office. No insurer is involved, so the document is an invoice — services, dates, charges, payments — and the diagnosis column can stay empty.
| Date of service | Service | CPT | POS | Charge | Paid |
|---|---|---|---|---|---|
| Jun 5 | Individual psychotherapy, 45 min | 90834 | 11 | $120.00 | $120.00 |
| Jun 12 | Individual psychotherapy, 45 min | 90834 | 11 | $120.00 | $120.00 |
| Jun 19 | Individual psychotherapy, 45 min | 90834 | 11 | $120.00 | $120.00 |
| Jun 26 | Individual psychotherapy, 45 min | 90834 | 11 | $120.00 | $120.00 |
| Total | $480.00 | $480.00 | |||
POS 11 is accurate for office sessions. Notice there is no sales-tax row — that is deliberate. New Mexico's gross receipts tax generally applies to receipts from performing services in the state unless a specific exemption or deduction applies, so the right answer is not a reflexive $0: confirm with NMTRD or a New Mexico tax preparer whether your therapy receipts are exempt, and if you pass any GRT through to the client, state it separately on the invoice rather than folding it into the session fee. The credential is LPCC, and the license field follows the NM LPCC # hint — copy the number exactly as RLD's license lookup displays it.
Example 2 — a telehealth out-of-network superbill
A second client in Santa Fe has a PPO and attends weekly by video from home. The document must satisfy an adjuster's checklist, so it becomes a superbill: the invoice fields plus diagnosis, telehealth coding, and the complete provider identity block.
| Date of service | CPT | Modifier | POS | ICD-10 | Charge | Paid |
|---|---|---|---|---|---|---|
| Sep 3 | 90791 | 95 | 10 | F41.1 | $150.00 | $150.00 |
| Sep 10 | 90834 | 95 | 10 | F41.1 | $120.00 | $120.00 |
| Sep 17 | 90834 | 95 | 10 | F41.1 | $120.00 | $120.00 |
| Sep 24 | 90834 | 95 | 10 | F41.1 | $120.00 | $120.00 |
| Total | $510.00 | $510.00 | ||||
The client joined from home, so POS 10 applies — telehealth from anywhere else would take 02, and 11 would falsely claim an office visit. Modifier 95 marks synchronous telemedicine for the plans that require it. The intake bills 90791; the 45-minute follow-ups bill 90834.
The provider block carries the rendering name with LPCC, the license number copied verbatim from the RLD Verify a License tool — select the counseling profession, then search — plus NPI, practice address, and tax ID. The paid column is populated because OON reimbursement repays actual expenditures.
Both parties were in New Mexico, so the state license sufficed — and it had to: New Mexico is outside the Counseling Compact and does not participate in PSYPACT, so no privilege pathway substitutes for a New Mexico credential covering the client's location.
Common mistakes on New Mexico superbills
- Reversing the credential tiers. In New Mexico, LPCC is the independent title and LMHC is the supervised, pre-independent tier — the opposite of most states' abbreviations. Print LMHC during the supervised period, LPCC only once issued.
- Assuming a $0 tax line is safe. New Mexico's GRT reaches service receipts by default. Confirm exempt or deductible treatment with NMTRD or a preparer, and separately state any GRT passed through — do not hide it in the fee.
- Assuming compact or PSYPACT coverage. New Mexico is outside both the Counseling Compact and PSYPACT — a client located here needs a New Mexico credential or another lawful authorization.
- Guessing the license number. Copy the exact string from the RLD lookup rather than reconstructing a format — the payer verifies against that record.
- Coding telehealth as POS 11. Use 10 for a client at home and 02 for telehealth elsewhere. POS 11 describes an office visit.
- Leaving the paid column blank. OON plans reimburse money already spent — a superbill without payments gives the adjuster nothing to act on.
FAQ
Does New Mexico tax therapy?
Gross receipts tax is broader than most states’ sales tax. Do not assume $0 tax from an out-of-state template—confirm with NMTRD or a New Mexico tax preparer. Separately state any GRT you pass through.
Is New Mexico in the Counseling Compact or PSYPACT?
No to both as of 2026-09-14. 2026 bills did not enact membership. Interstate practice generally requires New Mexico licensure or another lawful board pathway.
Can an LMHC issue an OON superbill?
Disclose the LMHC title and supervisor. Many commercial plans still process OON superbills if the rendering line is accurate—confirm with the plan first.
Is New Mexico in the Social Work Compact?
No on the official compact-jurisdictions list (material language issues noted by the Commission). Do not advertise multistate SW compact practice for New Mexico.
What do OON payers want on a New Mexico superbill?
Name + New Mexico credential (LPCC or LMHC as held), RLD license number, NPI, DOS, CPT, ICD-10, POS, charges, payments, telehealth modifiers when required, and any separately stated GRT if applicable.
Why these sources matter
Every factual claim on this page traces back to a primary source: New Mexico Counseling and Therapy Practice Board (RLD), the official interstate-compact commissions, and New Mexico's own tax authority. That matters because out-of-network billing guidance ages badly — license titles get renamed, compacts add members, and taxable-service lists get amended. Secondhand summaries lag those changes by months. The links below are the records themselves, with the date each was checked, so you can re-verify anything here before you rely on it for a claim.
References
- Board (RLD Counseling and Therapy Practice). Retrieved 2026-09-14. rld.nm.gov
- License verify. Retrieved 2026-09-14. rld.nm.gov
- Counseling Compact jurisdictions. Retrieved 2026-09-14. counselingcompact.gov
- PSYPACT map. Retrieved 2026-09-14. psypact.gov
- Social Work Compact jurisdictions. Retrieved 2026-09-14. swcompact.org
- Tax (NMTRD GRT overview). Retrieved 2026-09-14. tax.newmexico.gov
Disclaimer
Educational formatting only—not legal, billing, tax, or clinical advice. Confirm licensure with the New Mexico Counseling and Therapy Practice Board / RLD, compact status with the official commissions, payer rules with the insurer, and GRT treatment with NMTRD or a qualified New Mexico preparer.