1. All NM Taxes
  2. Frequently Asked Questions
  3. Who is required to file?

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.