{"id":1765,"date":"2020-10-22T13:16:46","date_gmt":"2020-10-22T19:16:46","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=1765"},"modified":"2026-04-11T13:15:44","modified_gmt":"2026-04-11T19:15:44","slug":"personal-income-tax","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/10\/22\/personal-income-tax\/","title":{"rendered":"Personal Income Tax"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>New Mexico imposes a tax on the net income of every resident and on the net income of every nonresident employed or engaged in business in, into or from this state or deriving any income from any property or employment within this state.<\/p>\n<p>If you are a New Mexico resident, you must file if you meet any of the following conditions:<\/p>\n<ul>\n<li>You file a federal return;<\/li>\n<li>You want to claim a refund of any New Mexico state income tax withheld from your pay, or<\/li>\n<li>You want to claim any New Mexico rebates or credits.<\/li>\n<\/ul>\n<p>Nonresidents, including foreign nationals and persons who reside in states that do not have income taxes, must file here when they have a federal filing requirement and have income from any New Mexico source whatsoever. You must file Form PIT-1 to report and pay personal income tax.<\/p>\n<p>The rates vary depending upon your filing status and income. The top tax bracket is 4.9%<\/p>\n<p>The Department offers taxpayers the ability to file their tax return online. Online filing provides a faster turnaround time than filing a paper return. For example, if you are due a refund, it could reach you within two weeks.<\/p>\n<p>The Department allows taxpayers to check the status of their refunds online through\u00a0the\u00a0<a href=\"https:\/\/tap.state.nm.us\/tap\/\" target=\"_blank\" title=\"TAP\" rel=\"noopener noreferrer\">Taxpayer Access Point<\/a>\u00a0(TAP). The taxpayer must establish an online account to check the refund status.<\/p>\n<h3>Links<\/h3>\n<p><a href=\"https:\/\/efile.state.nm.us\/uls2\/Logon.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">E-File<\/a><br \/> <a href=\"https:\/\/tap.state.nm.us\/tap\/\" target=\"_blank\" title=\"TAP\" rel=\"noopener noreferrer\">Manage\u00a0your account online<\/a><br \/> <a href=\"https:\/\/tap.state.nm.us\/tap\/\" target=\"_blank\" title=\"TAP\" rel=\"noopener noreferrer\">Check the status of your refund<\/a><br \/> <a href=\"https:\/\/efile.state.nm.us\/uls2\/Logon.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Make estimated, return, and assessment payments<\/a><br \/> <a href=\"http:\/\/www.tax.newmexico.gov\/forms-publications.aspx\">Personal Income Tax Publications<\/a><br \/> <a href=\"http:\/\/www.tax.newmexico.gov\/personal-income-tax.aspx\">Tax Rates<\/a><br \/> Statutory Reference: Look for\u00a0<a href=\"http:\/\/www.nmonesource.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Chapter 7, Article 2 NMSA 1978<\/a>\u00a0in the New Mexico State Statutes<\/p>\n<h3>Personal Income Tax Forms and Documents<\/h3>\n<p><iframe loading=\"lazy\" class=\"realFileiframe\" frameborder=\"0\" height=\"800\" src=\"http:\/\/rfcmstrd.sks.com\/?folderGUID=a3255d7d-e3bb-4534-945d-9eef7f3f8c67\" width=\"100%\"><\/iframe><\/p>\n<p><a href=\"\/other-all-nm-taxes\">back to list<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New Mexico imposes a tax on the net income of every resident and on the net income of every nonresident employed or engaged in business in, into or from this state or deriving any income from any property or employment within this state. If you are a New Mexico resident, you must file if you [&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":"960","footnotes":""},"categories":[23],"tags":[],"class_list":["post-1765","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Personal Income Tax : Tax Professionals<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/10\/22\/personal-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Personal Income Tax : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"New Mexico imposes a tax on the net income of every resident and on the net income of every nonresident employed or engaged in business in, into or from this state or deriving any income from any property or employment within this state. If you are a New Mexico resident, you must file if you [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/10\/22\/personal-income-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax Professionals\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-22T19:16:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:15:44+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" 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