Personal Income Tax 

electronic filing and payments;

New Mexico imposes a tax on the net income of every resident and on 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. 

If you are a New Mexico resident, you must file if you meet any of the following conditions: 

  • You file a federal return; 
  • You want to claim a refund of any New Mexico state income tax withheld from your pay, or 
  • You want to claim any New Mexico rebates or credits.

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. You must file Form PIT-1 to report and pay personal income tax.

The rates vary depending upon your filing status and income. The top tax bracket is 4.9%

The Department offers taxpayers the ability to file their tax return online. Online filing provides a faster turnaround time than filing a paper return. For example, if you are due a refund, it could reach you within two weeks.

The Department allows taxpayers to check the status of their refunds online through the Taxpayer Access Point (TAP). The taxpayer must establish an online account to check the refund status.

Contact Information
To contact the Department

Links

E-File
Manage your account online
Check the status of your refund
Make estimated, return, and assessment payments
Personal Income Tax (PIT) Forms and Instructions
Personal Income Tax Publications
Tax Rates
Statutory Reference: Look for Chapter 7, Article 2 NMSA 1978 in the New Mexico State Statutes

Frequently Asked Questions

Q. What is New Mexico's personal income tax rate?

Answer:
New Mexico uses a seven-bracket, graduated-rate table ranging from 1.7% to 4.9% of taxable income.

Q. Who is required to file?

Answer:
Two situations require you to file personal income tax returns in New Mexico:
− If you are required to file a federal tax return with the IRS and you are a New Mexico resident, you must file a state income tax return, and
− If you are required to file a federal income tax return with the IRS and you are a nonresident with income or loss from New Mexico sources, you must file a state income tax return.

Q. How do I determine if I'm a resident or a nonresident?

Answer:
Please see the Personal Income Tax Instructions for definitions of a resident, nonresident ,first-year resident , part-year resident, and residency for military personnel.

Q. What forms do I need to file New Mexico personal income taxes?

Answer:
The forms you need depend on two factors: your financial status and your residency category. Please see the Personal Income Tax Instructions for guidance

Q. I have income from both inside and outside New Mexico. Are there special forms that I have to file?

Answer:
In certain circumstances, you may be eligible for a credit for taxes paid to another state. Generally, this credit is for New Mexico residents who earned wages in another state. For non-residents with income from New Mexico sources, a PIT-B Allocation and Apportionment of Income Schedule  is generally used.

Residents with income or losses outside New Mexico from rents and royalties, gains or losses from the sale or exchange of property, income or losses from pass-through entities, or other types of income not included in lines 1-6 and lines 8 and 9 of the PIT-B must use the PIT-B Allocation and Apportionment Schedule. The PIT-B schedule separates New Mexico income so tax liabilities can be distributed appropriately.
  • Message from the Secretary It’s that time of the year again when New Mexicans are getting ready to file their 2011 tax returns. I want to encourage everyone to file tax returns online. Not only will you receive your refund check faster… Read More ​

E-File for accurate returns and faster refunds.
Federal automatic extensions also extend New Mexico income tax returns.
E-File and E-Pay and extend your income tax due date.
Get your refund faster when you E-File.
Low-income residents may qualify for income tax credits.
You may qualify for the Working Family Income Tax Credit.
You may qualify for the Earned Income Tax credits.
Estimated tax payments may be required if you withhold too little.
Manage your account online using Taxpayer Access Point.
Business closed? Update your CRS account online.
Gross receipts tax rates are subject to change in January and July.
NTTCs may be required to support tax-deductible sales.
Changing your address? Update your tax records online.
View payments and returns using Taxpayer Access Point.
Keep up with recent tax changes. See the instructions.
Keep accurate tax records for up to 10 years.
Double-check your figures. Errors will delay your return.
Get your money faster using refund express direct deposit.
Pay online by electronic check or credit card.
Avoid delays, submit a complete return.
Tax Fraud in New Mexico, call 1-800-457-6789.
Check the status of your refund, visit Taxpayer Access Point.
Pay your property taxes to your county treasurer.
Delinquent property taxes? See your local county treasurer’s office.
Find out who is managing your county government.
Property tax auctions are often held at the county treasurer’s office.
April property tax valuation determines your November tax bill.
Property taxes pay for schools, police, and hospitals.
Property was sold at auction? We may have your money.
Stop penalty and interest by paying your principal tax quickly.
Make sure you use correct tax ID numbers.
Refund express? Double-check your bank account and routing numbers.
Include your phone number and e-mail address when filing.
Secure your tax records from identity theft.
Generally, both spouses are responsible for liability on a joint return.
Sign and date your return.
Avoid preparers who base their fee on a percentage of the refund.
Tax fraud is the responsibility of the taxpayer
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