Do I need to file?

New Mexico’s law says every person who has income from New Mexico sources and who is required to file a federal income tax return must file a personal income tax return in New Mexico.

You must also file a New Mexico return if you want to claim:

  • a refund of New Mexico state income tax withheld from your pay, or
  • New Mexico rebates or credits.

Nonresidents, including foreign nationals and those who reside in states that do not have income taxes, must file when they have both a federal filing requirement and income from any New Mexico source whatsoever.

A member of the military who was a resident of New Mexico at the time of enlistment and has not changed the state of residency must file a New Mexico income tax return.

The income of members of an Indian nation, tribe or pueblo who work or live on lands outside the Indian nation tribe or pueblo of which they are members are subject to New Mexico income tax.

For additional information refer to the frequently asked questions (FAQs).