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New Mexico
New Mexico residents must file income tax with the state if they:
- file a federal return
- want to claim a refund of any New Mexico state income tax withheld
- want to claim any New Mexico rebates or credits
RESIDENT:
An individual is considered a New Mexico resident if your domicile was in the state of New Mexico for the entirety of the year, or if you were physically present in the state for 185 days or more during the tax year, regardless of your domicile.
PART-YEAR RESIDENT:
A person is a part-year resident of New Mexico if they hold/held domicile in the state but where not present in the New Mexico for a minimum of 185 days.
NON-RESIDENT:
An individual who has not held domicile in the state of New Mexico and has been present in the state for a minimum of 185 days during the year is consider a nonresident. Nonresidents are subject to New Mexico income tax if they file a federal income tax return and had income from New Mexico sources.
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