Just FYI, the NM CIT ID number issue was cleared up while I was on the phone with a NM Tax agent. The return was flagged but the agent said that it was not due to the ID number, even though that is what had the error. The NM tax agent cleared the error and said she would release the refund. I am hoping the client will receive the refund check early next week. 

The NM Tax agent did verify that the NM Business ID is no longer necessary for the corporate return which makes no sense to me, but whatever. I am thinking that it will be best to leave the "business ID #" field blank. Thank you for your assistance.