If you are a New Mexico resident , you must file if you meet any of the following conditions:. A member of the military who was a resident of New Mexico at the time of enlistment and has not changed the state of residency must file a New Mexico income tax return. The income of members of an Indian nation, tribe or pueblo who work or live on lands outside the Indian nation tribe or pueblo of which they are members are subject to New Mexico income tax.
If you are a Nonresidents , including foreign nationals and persons who reside in states that do not have income taxes, must file here when they have a federal filing requirement and have income from any New Mexico source whatsoever. The Taxation and Revenue Department offers taxpayers the ability to file their tax return online and check the status of their refunds through the Taxpayer Access Point TAP.
Online filing provides a faster turnaround time than filing a paper return. In the TAP system you are able to manage your account, submit documents to the Department electronically, make estimated, return, and assessment payments, and set up a self-serve payment plan.
More information about payment plans is available here. You are then able to use the Form PIT-1 to make any adjustment necessary in claiming exemptions or deductions allowed by New Mexico law. The Form PIT-1 also has many credits and rebates as specified in the instructions below. The personal income tax rates vary depending upon your filing status, income, and taxable year. Below are some of the frequently asked questions, and responses from the New Mexico Taxation and Revenue Department in regards to personal income tax.
To further assist you with your questions , please open a copy of the Personal Income Tax Instruction Booklet on our website here or located on the bottom of this webpage. New Mexico sources includes the net income of every nonresident employed or engaged in business in, into or from this state or deriving any income from any property or employment within this state. New Mexico uses a graduated-rate table.
