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  2. Frequently Asked Questions
  3. How is residency determined for active duty military members and their spouses?

How is residency determined for active duty military members and their spouses?

Military personnel are subject to special residency rules. A person serving in the United States Armed Forces does not become a resident of New Mexico solely because he or she is present in New Mexico on military orders even when physically present in this state for 185 days or more. A New Mexico resident serving in the military does not lose New Mexico residency solely because he or she is absent on military orders.

Beginning with tax year 2009, spouses of military service members who move into New Mexico solely to be with their spouses who are here on military orders may keep their out-of-state residency status and source their non-military wages, salaries, tips etc. to their state of residence. For tax years beginning on or after January 1, 2007, active duty armed forces pay is exempt from New Mexico personal income tax.