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Who is required to file?

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.
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Taxation and Revenue New Mexico

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