{"id":18095,"date":"2026-03-18T11:04:11","date_gmt":"2026-03-18T17:04:11","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=18095"},"modified":"2026-04-11T13:19:31","modified_gmt":"2026-04-11T19:19:31","slug":"thomas-b-pamela-mather-hill","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2026\/03\/18\/thomas-b-pamela-mather-hill\/","title":{"rendered":"Thomas B. &#038; Pamela Mather hill"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_enable_image=&#8221;off&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;et_body_layout&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;et_body_layout&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;et_body_layout&#8221;][et_pb_text _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;et_body_layout&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><strong><a href=\"https:\/\/realfile.tax.newmexico.gov\/26-03_Thomas%20B%20and%20Pamela%20Mather%20Hill.pdf\" target=\"_blank\" rel=\"noopener\">26-03 <\/a><\/strong><\/p>\n<p>The Department denied the Taxpayer&#8217;s claim for a credit on their 2021 personal income tax (PIT) return for taxes paid to another state by a resident individual because of the notation that the Taxpayer had already used the PIT-B to allocate and apportion the income to avoid being taxed by both states on the same income. The Taxpayers protested, arguing that New Mexico failed to \u201callow equitable allocation of income.\u201d The Hearing Officer upheld the Department\u2019s denial, finding that a credit for taxes paid to another state can only be claimed when both states tax the same income. Because the Taxpayers were able to allocate income on the PIT-B, \u00a0the resident New Mexico taxpayers did not qualify for the credit for taxes paid to another state under Section 7-2-13 NMSA 1978. The protest was denied.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>26-03 The Department denied the Taxpayer&#8217;s claim for a credit on their 2021 personal income tax (PIT) return for taxes paid to another state by a resident individual because of the notation that the Taxpayer had already used the PIT-B to allocate and apportion the income to avoid being taxed by both states on the [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-18095","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Thomas B. &amp; 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