Resident, Part-year Resident and Nonresident Defined
For income tax purposes your resident status depends on where you were domiciled during the tax year and whether you were physically present in New Mexico for a total of 185 days or more during the taxable year.
Note: the 185 days do not have to be consecutive.
Your domicile is the place you intend as your permanent home. Your domicile is the state where your permanent home is located. It is the place where you intend to return whenever you are away (as on vacation, business assignment, educational leave, or military assignment).
You Can Have Only One Domicile
Your New Mexico domicile is not changed until you can show that you have abandoned it and established a new permanent domicile outside the state of New Mexico.
A change of domicile must be clear and convincing. Easily controlled factors are NOT the primary factors to consider in deciding where you are domiciled. If you move to a new location but intend to stay there only for a limited amount of time (no matter how long), your domicile does not change. If your domicile is New Mexico and you go to a foreign country because of a business or work assignment, or for study, research or any other purpose, your domicile does not change unless you show that you definitely do not intend to return to New Mexico. 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 taxable year, regardless of your domicile.
Residents include 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. Military personnel temporarily assigned to New Mexico who have established residency outside New Mexico are not New Mexico residents. Spouses who accompany military personnel to New Mexico must report as a resident of New Mexico, regardless of domicile, if they are physically present in New Mexico for 185 days or more. You are a New Mexico nonresident if you were not domiciled in New Mexico for any part of the tax year and you were not physically present in New Mexico for at least 185 days. Military personnel who are temporarily assigned to New Mexico, but who have established residence in another state, claim nonresident filing status.
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