Correcting a return

Any changes to New Mexico taxable income, credits or rebates, and changes to federal taxable income require an amended New Mexico personal income tax return for the same year.

If the amended New Mexico return reports changes as the result of filing an amended federal return, attach copies of the applicable federal forms and schedules. In all cases show the reason for amending the return on page 2 of the PIT-X. The law requires you to file an amended New Mexico return within 180 days of the date when an adjustment to your federal return becomes final.

For tax years 2005 to present, file your amended return on the PIT-X form for that tax year. For example, to amend a return for the 2005 tax year, use Form 2005 PIT-X; to amend a return for tax year 2006, use Form 2006 PIT-X, etc.

For tax years beginning prior to January 1, 2005, there is no special form. File amended returns using the PIT-1 form for the appropriate tax year. Mark the “amended” checkbox or write “amended” at the top of the form. For these years do not file an amended return on Form PIT-X. The Department cannot accept a return filed on Form PIT-X for a year that begins before January 1, 2005.