State of New Mexico Taxation and Revenue

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Am I Required to File a New Mexico Tax Return?	Top
You must file a New Mexico return if you meet any of the following conditions: You have to file a federal return. You want to claim a refund of any New Mexico state income tax withheld from your pay. You want to claim any New Mexico rebates or credits.
How Can I Determine if I am a Resident of New Mexico?	Top
In general, your domicile is the place you intend to be your permanent home or the state where your permanent home is located. It is the home to which you intend to return when you are away on vacation, business, educational leave, military assignment, Peace Corps service or some other temporary absence. A resident is an individual domiciled in New Mexico at the end of the tax year, whether or not the individual was physically present.For purposes of the income tax act, you are a New Mexico resident if your domicile was in New Mexico for the entire year, or if you were physically present in this state for a total of 185 days or more during the tax year, regardless of your domicile. Residents include: military personnel who were residents of New Mexico at the time they entered military service or who established New Mexico residence by choice, no matter where they were stationed during the tax year; anyone married to a New Mexico resident but who lives in another state, provided the couple intends to make New Mexico its place of residence; any person registered to vote in New Mexico who has not subsequently registered to vote elsewhere, and any person holding a valid New Mexico driver's license. persons who are temporarily residing in New Mexico who plan to return to their out-of-state residence and who are physically present in New Mexico for 185 days or more. Included are students, persons vacationing in New Mexico, and those temporarily assigned to work in New Mexico Part-Year Residents You are a New Mexico part-year resident (all conditions apply) if you were a New Mexico resident for part of the year and you were not physically present in New Mexico for 185 days or more, but, on December 31, you were no longer domiciled in New Mexico and had moved to another state with the intent of maintaining domicle status in that other state. A nonresident is an individual who was not domiciled in New Mexico at the end of the tax year or who moved out of New Mexico on or before the last day of the tax year intending to reside permanently outside New Mexico. Nonresidents are: military personnel and other individuals who are not New Mexico residents but who are temporarily in New Mexico, and any person married to a nonresident but who is living temporarily in New Mexico.
How do I contact New Mexico's Taxation and Revenue Department?	Top
Phone: (505)827-0822 Mailing address: Taxation and Revenue Department 1100 S. St Francis Drive P.O. Box 630 Santa Fe, NM 87504-0630
When is My New Mexico Tax Return Due?	Top
Paper filed returns are due April 15. If you file and pay your tax electronically either through our web personal computer, or a tax professional, your filing deadline is May 2.
Can I E-File My New Mexico Return by Itself?	Top
If you are not able to e-file your federal and state returns at the same time, or are not required to file a federal return, you can e-file your New Mexico return as a State-Only return through the e-file program (if your software provider supports State-Only filing). Not all providers support State-Only filing and some have restrictions. Reminder: If you are required to file a federal return, you must complete your federal return first before completing your New Mexico return. The New Mexico Taxation and Revenue Department does offer a free PIT-NET (Personal Income Tax) program for taxpayers filing simple New Mexico returns. Visit the PIT-NET page on the New Mexico Taxation and Revenue Department website for more information. OnLine Taxes can e-file your "State Only" return!
What is the Film Production Tax Credit?	Top
The film production tax credit, Section 7-9F-1 NMSA 1978, provides a credit for an eligible film production company of 15% of film production expenditures made in New Mexico directly attributable to film production in New Mexico. The expenses must be subject to taxation by the State of New Mexico. The film production tax credit shall not be claimed for expenditures for which the film production company has delivered a nontaxable transaction certificate according to Section 7-9-86 NMSA 1978. To be eligible for the film production tax credit, a film production company must first be approved by the New Mexico Film Division of the Economic Development Department. To apply for eligibility contact the Film Division at (505) 827-9810 or (800) 545-9871. Once approved by the New Mexico Film Division, the company may apply for the credit by submitting a completed form RPD- 41229, Application for Film Production Tax Credit, to the Taxation and Revenue Department. The Department may approve the film production tax credit and issue a document granting all or part of the tax credit. Click here to go to teh New Mexico forms page,
I'm a Member of an Indian Nation, How Does That Effect My Taxes?	Top
The income of Indians who worked or lived on lands outside the Indian nation, tribe or pueblo of which they are members is subject to New Mexico personal income tax. Enrolled members of an Indian nation, tribe or pueblo who lived on the lands of the Indian nation, tribe or pueblo where they are members and whose entire income was earned from work on those lands do not need to file a New Mexico income tax return. “Enrolled member” includes the spouse or dependent of an Indian member, provided the spouse or dependent lives and works within the boundaries of the Indian member’s nation, tribe or pueblo. Lands include formal and informal reservations, dependent Indian communities, and Indian allotments whether restricted or held in trust by the United States. Military pay of an enrolled member for periods in which the member’s home of record is on the lands of the member’s Indian nation, tribe, or pueblo is exempt.
How do I check the status of my New Mexico refund?	Top
When To Call About Your Refund Generally, electronically filed returns claiming a refund are processed within four weeks. A paper return received in the New Mexico Department of Taxation and Revenue early in the tax season takes 6 to 8 weeks. If you file after April 1 you may not receive your refund check for up to 12 weeks. If you have to call to ask where your refund check is, please wait until sufficient time has passed for the New Mexico Department of Taxation and Revenue to process your refund claim, then call (505) 827-0827. Have a copy of your tax return available when you call. Be prepared with your social security number(s).
What if I owe money?	Top
You can file your return electronically any time during the filing season. Payment must be made by April 15th to avoid interest and penalty charges. If you file and pay electronically, payment must be made by May 2nd.You can pay your balance due to the New Mexico Taxation and Revenue Department by check or electronically (credit card or E-Check). To pay by check, make your check payable to the New Mexico Taxation and Revenue Department and mail it along with the New Mexico payment voucher Form PIT-PV to the address indicated on the voucher. OnLine Taxes will produce a payment voucher for your convenience with your forms if you owe. Click here to go to the New Mexico forms page Using PIT-NET you may make your payments using a credit card (Visa, MasterCard or American Express). There is a service fee of 2.5% for this service. You may also pay by electronic check whereby you authorize the State of New Mexico Taxation and Revenue Department to debit your checking account in the amount you specify.
What is my New Mexico filing status?	Top
You must use the same filing status you used on your federal return. If you did not file a federal return, use the filing status you would have selected on your federal return. NOTE: New Mexico is a community property state. For married persons filing separately, both your New Mexico and federal returns MUST reflect a correct division of community and separate income and payments. If your income and payments are not evenly distributed, attach a copy of a statement reflecting a correct division of community and separate income and payments. Include your spouse’s or former spouse’s social security number on the statement. Attach the statement explaining the division of community income and payments to your Form PIT-1 even if you did not file a federal return.
Can my New Mexico refund be seized to pay off outstanding debts?	Top
The law requires the Department of New Mexico Taxation and Revenue to transfer all or part of your overpayment if you owe money for past-due child support, educational assistance loans, unemployment compensation, medical support, public assistance or food stamp overpayments, or fines, fees and costs owed to district, municipal, magistrate, or metropolitan courts. Any amount over your liability and debt will be refunded to you. Treasury Offset Program: If an assessment of New Mexico Personal Income Tax is due is established, the New Mexico Taxation and Revenue Department may submit your unpaid debt to the Treasury Offset Program. This “offset” is authorized by federal law and allows the U.S. Department of the Treasury to reduce or withhold any of your federal income tax refund by the amount of your debt.
Can I Donate All or Part of My New Mexico Refund?	Top
You can make a contribution only when your return shows an overpayment (refund). Your PIT-D contribution(s) may not be more than the overpayment. You may donate all or part of your refund to any of the following: Share with Wildlife This program, administered by the New Mexico Game and Fish Department, assists non-game or endangered species. Ninety percent (90%) of donations go directly to benefit wildlife through research, habitat protection, public education, and wildlife rehabilitation. Share with Wildlife P.O. Box 25112 Santa Fe, NM 87504-5112 (505) 476-8101 Veterans’ National Cemetery Fund The New Mexico Department of Veterans’ Services administers this fund to increase the size of the Santa Fe National Cemetery. The Commission sends contributions that the Veterans’ National Cemetery Fund has received, since it began, in excess of $1,070,000 to the Substance Abuse Education Fund. New Mexico Department of Veterans’ Services P.O. Box 2324 Santa Fe, NM 87504-2324 (505) 827-6300 New Mexico Substance Abuse Education Fund The New Mexico Public Education Department administers the fund for substance- abuse education programs in New Mexico schools. Public Education Department School Health Unit 120 S. Federal Place, Room 206 Santa Fe, NM 87501 (505) 827-1804 New Mexico Forest Re-Leaf Program The Forestry Division of the New Mexico Energy, Minerals and Natural Resources Department administers this fund through the Conservation Planting Revolving Fund. Donations help a treeplanting grant program for New Mexico communities. New Mexico Forestry Division P.O. Box 458 Bernalillo, NM 87004 (505) 867-2334 New Mexico Political Parties Contribution You may contribute $2 to the state political party you choose. If you file a joint return, each spouse may contribute $2 to a party. Attach Form PIT-D New Mexico Voluntary Contributions Form, to Form PIT-1. Click here to go to the New Mexico forms page,
How do I amend my e-filed New Mexico return?	Top
All amended returns must be completed on a paper form PIT-1 Personal Income Tax Return and mailed in to the New Mexico Taxation and Revenue Department. You will need to check the box on line 2A for an amended return. Click here to go to the New Mexico forms page Any change to New Mexico taxable income, credits or rebates and for changes to federal taxable income requires an amended New Mexico return for the same year. If the New Mexico amended return reports changes as the result of filing an amended federal return,attach copies of the applicable federal forms and schedules. In all other cases, attach an explanation of the changes. NOTE: The law requires an amended New Mexico return to be filed within 90 days of the date an adjustment to your federal return becomes final.