New Mexico Amended Return

Amended Return
Form PIT-X
2023 PIT-X

*230160200*

NEW MEXICO PERSONAL INCOME TAX
AMENDED RETURN For the year January 1 - December 31, 2023
or fiscal year beginning F.1

ending F.2

FOR DEPARTMENT USE ONLY
Get your refund faster, file online using Taxpayer Access Point TAP https://tap.state.nm.us.

Print your name (first, middle, last)
1b

1a

Blind

SOCIAL SECURITY NUMBER

Age 65 Residency
or over
status

Taxpayer's date of birth

1c

1d

1e

1f

2c

2d

2e

2f

Print your spouse's name (first, middle, last). If married filing separately, include spouse.
2b

2a
If the address is new or changed, mark this box.

3a

4.

Mailing Address (Number and street)
3b
City

State

Postal/ZIP Code

If foreign address, enter country

Foreign province and/or state

3c

Spouse's date of birth

If a deceased taxpayer's refund must
be made payable to a person other
than the taxpayer or spouse named
on this return, enter below the name
and social security number of that
person. You must also attach Form
RPD-41083. 	

Residency status:
For taxpayer and spouse
(1e and 2e), enter:

Name

EXEMPTIONS: Taxpayer, spouse, dependents, and other dependents

5.

reported on federal Form 1040. If you are a dependent or other dependent of
another taxpayer, enter 00. (See instructions)

EXTENSION OF TIME TO FILE: If you have a federal or state

6a

extension, mark box 6a and enter the extension date in box 6b.

R if Resident
N if Non-Resident
F if First-Year Resident
P if Part-Year Resident

4b
SSN

7. FILING STATUS. Mark only one box.

6b

(1) Single
(2) Married filing jointly
(3) Married filing separately (Enter spouse's name

8. DEPENDENTS AND OTHER DEPENDENTS. As listed on your federal return.

(You must report the first 5 dependents and other dependents in this table. Use Schedule PIT-S for additional entries.)
First name

Column 1
Last name

	

Column 2
Dependent's SSN

Spouse's date of death

4d

4a

3d

Taxpayer's date of death

If taxpayer or spouse
died before this
4c
return is filed, enter
date of death.

Column 3
Date of birth (MM/DD/CCYY)

and social security number in 2a and 2b.)

(4) Head of household (Enter name of person

qualifying you as head of household if that person is not
counted as a qualified dependent on your federal return.)

(4a)

(5) Surviving Spouse with dependent child
AS PREVIOUSLY FILED
9.	

FEDERAL ADJUSTED GROSS INCOME. (from federal Form 1040 or 1040SR, line 11).........

AS AMENDED

9

10.	 If you itemized your federal deduction amount, enter the amount of state and local tax
deduction claimed on federal Form 1040, Schedule A, line 5a. See the instructions.................
11.	
12.	

+ 10
Total Additions to federal adjusted gross income (PIT-ADJ, line 6). Attach PIT-ADJ................ + 11
Federal standard or itemized deduction amount (from federal Form 1040, line 12)................... - 12
12a. If you itemized, mark the box................................................................................ 12a

13.	 Deduction for certain dependents. See the worksheet in the PIT-1 instructions.........................
14.	 New Mexico low- and middle-income tax exemption. See PIT-1 instructions.............................
15.	 Total Deductions and Exemptions from federal income (PIT-ADJ, line 27). Attach PIT-ADJ..
16.	 Medical care expense deduction. See PIT-1 instructions
You must complete both lines 16 and 16a or the deduction will be denied.

16a. Unreimbursed and uncompensated medical care expenses.............

-

13
14
15
16

16a

17.	 NEW MEXICO TAXABLE INCOME. Add lines 9, 10 and 11, then subtract lines 12, 13, 14, 15 and 16.................

= 17

18.	 New Mexico tax on amount on line 17 or from PIT-B, line 14.....................................................

18

Cannot be less than zero

18a. From Tax Rate Table = R. From PIT-B, line 14 = B............................................... 18a
19.	 Additional amount for tax on lump-sum distributions. See PIT-1 instructions.............................
20.	 Credit for taxes paid to another state. You must have been a New Mexico resident during all
or part of the year. Include a copy of other state's return. See PIT-1 instructions..................
21.	 Business-related income tax credits applied, from Schedule PIT-CR, line A. Attach PIT-CR....
22.	 NET NEW MEXICO INCOME TAX. Add lines 18 and 19, then subtract lines 20 and 21. .......

+ 19
-

20

- 21
= 22

You may file an amended return online through Taxpayer Access Point (TAP) at https://tap.state.nm.us.

Continue on the next page.

2023 PIT-X

*230170200*

(page 2)

NEW MEXICO PERSONAL INCOME TAX AMENDED RETURN
YOUR SOCIAL SECURITY NUMBER

Reason for amending: _____________________________________________________________________________________________________
AS PREVIOUSLY FILED
AS AMENDED
Final Determination Date: ___________________
23.	 The amount on line 22 from page 1...............................................................
23
24.	 Total claimed on rebate and credit schedule (PIT-RC, line 26 ). Attach PIT-RC........................

24

25.	 Working families tax credit. (Lines 25, 25a, and 25b* or the deduction will be denied.)............. + 25
25a. The amount of federal earned income credit (EIC) reported on your
25a
2023 federal income tax return or calculated under NM Expansion.....
25b. *NM Expansion Only: Check this box if you did not qualify for the EIC on your
25b
federal return........................................................................................................
26.	 Refundable business-related income tax credits from Schedule PIT-CR, line B. Attach PIT-CR...... + 26

+ 27
+ 28
New Mexico income tax withheld from or paid by a pass-through entity.
29
Attach 1099-Misc or RPD-41359............................................................................................... +
2023 estimated income tax payments. See PIT-1 instructions.................................................... + 30
Other Payments less any refunds from this schedule, line S3, below......................................... + 31
TOTAL PAYMENTS AND CREDITS. Add lines 24 through 31................................................... = 32

27.	 New Mexico income tax withheld. Attach annual statements of income and withholding...

28.	 New Mexico income tax withheld from oil and gas proceeds. Attach 1099-Misc or RPD-41285...........
29.	
30.	
31.	
32.	

33.	 TAX DUE. If line 22 is greater than line 32, enter the difference here......................................
33
34.	 Penalty on underpayment of estimated tax. See PIT-1 instructions............................................ + 34
35.	 Special method allowed for calculation of underpayment of estimated tax penalty. Enter 1, 2,
3, 4, or 5 in the box. (See Instructions) Attach RPD-41272........................................................

35

36.	 Penalty. See PIT-1 instructions. .................................................................................................

+ 36

39.	 OVERPAYMENT. If line 22 is less than line 32, enter the difference here................................
40.	 Refund voluntary contributions (PIT-D, line 18). Attach PIT-D....................................................

39

37.	 Interest. See PIT-1 instructions. ................................................................................................. + 37
38.	 TAX, PENALTY, AND INTEREST DUE. Add lines 33, 34, 36, and 37....................................... = 38

41.	
42.	

- 40
Amount from line 39 you want applied to your 2024 Estimated Tax....................................... - 41
AMOUNT TO BE REFUNDED TO YOU. Line 39 minus lines 40 and 41................................... = 42

Refund Express!!

Have it directly deposited! See instructions and complete all questions in this block.

RE. 1 Routing Number

RE. 2 Account Number

RE.3 Account Type: Checking

Re. 4: Will this refund go to or through an account outside of the United States? Important: If "yes," you can not use this refund method. See instructions.
I declare I have examined this return, including accompanying schedules and statements, and to the best of my
knowledge and belief it is true, correct, and complete.
Your signature

Savings

Yes

Paid preparer's use only:

Date

Signature of preparer
Driver's License, State ID No. or enter "NONE" or "DECLINED"

State

Spouse's signature

Spouse's Driver's License, State ID No. or enter "NONE" or "DECLINED"

Date

State

Date

Expiration Date

Expiration Date

(If filing jointly, BOTH must sign even if only one had income.)
Taxpayer's phone number
Taxpayer's email address

No

P.1

Firm's name (or yours, if self-employed)

P.2

NMBTIN

P.3

Preparer's PTIN

P.4

FEIN

P.5

Preparer's phone number

P.6

Mark this box if Form RPD-41338 is on file for this taxpayer. See PIT-1 instructions.

Complete this schedule and report the result on line 31, Other payments less any refunds
from schedule below.

Date

S1. 2023 Other payments. List any tax year 2023 payments made before or separate from the submission of this amended return. Also, enter the date of the payment. Do not include any estimated
payments reported on line 30 of this form. If you made more than four payments, attach a schedule
showing payment dates and amounts.
S1a Sum of payments
S2. 2023 Refunds received. List any refunds received from a previously filed 2023 New Mexico PIT-1.
Do not include any interest the New Mexico Taxation and Revenue Department paid, if any, on your
refund.
S2a Sum of refunds
S3. Subtract line S2a from line S1a. Subtract the sum of refunds reported on line S2a from the sum
S3
of payments reported on line S1a. Enter here and on line 31 of this form. May be a negative number.

Amount