{"id":6741,"date":"2006-01-23T12:48:25","date_gmt":"2006-01-23T19:48:25","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6741"},"modified":"2026-04-11T13:34:20","modified_gmt":"2026-04-11T19:34:20","slug":"frank-a-and-carol-l-wagener","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/01\/23\/frank-a-and-carol-l-wagener\/","title":{"rendered":"Frank A. and Carol L. Wagener"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">01\/23\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-02__frank_and_carol_wagener.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-02<\/a><\/p>\n<p>The taxpayers were physically present in New Mexico for more than 185 days in 2003, before moving to the state of Washington. \u00a0On their 2004 New Mexico personal income tax return, the taxpayers excluded from the income listed on Form PIT-B the income they earned while living in Washington in 2003. \u00a0The Department assessed the taxpayers for tax, penalty and interest on the excluded income. \u00a0The taxpayers protested the assessment and the Department abated the penalty and part of the interest. \u00a0Because the taxpayers were physically present in New Mexico for 185 days, they were required to file a resident New Mexico tax return, even though they were not domiciled in this state on the last day of 2003. \u00a0As New Mexico residents, the taxpayers were required by state law to allocate all their wage, interest and dividend income to New Mexico on Form PIT-B. \u00a0Their protest was denied.?<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>01\/23\/2006 06-02 The taxpayers were physically present in New Mexico for more than 185 days in 2003, before moving to the state of Washington. \u00a0On their 2004 New Mexico personal income tax return, the taxpayers excluded from the income listed on Form PIT-B the income they earned while living in Washington in 2003. \u00a0The Department [&hellip;]<\/p>\n","protected":false},"author":1,"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-6741","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>Frank A. and Carol L. 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