New Mexico Individual Income Tax Instructions

Individual Income Tax Instructions
Income Tax Instructions
INSTRUCTIONS FOR 2023 PIT-1
NEW MEXICO PERSONAL INCOME TAX RETURN
CONTACTING THE DEPARTMENT
How To Check the Status of Your Refund
The status of a refund is available at the New Mexico’s
Taxpayer Access Point (TAP) website at https://tap.state.
nm.us. Under PERSONAL INCOME, click Where’s My Refund? Then enter your ID Type (Social Security Number or
Individual Taxpayer Identification Number), ID Number, and
refund amount. You are not required to register with TAP in
order to use this service.
When to Call
If you don’t see the status of your refund using these
methods, refer to the processing times below.
Processing times:
•	 Electronically filed returns are generally processed within
8 to 12 weeks or less.
•	 Paper returns or applications for a tax refund are generally processed within 12 weeks but can take longer.
•	 Please allow 12 weeks from the submission date before
calling the Department.
Note: The Taxation and Revenue Department employs rigorous methods to combat identity theft and refund fraud. Preventing identity theft and refund fraud causes some refunds
to require additional processing time, and additional documentation may be required to verify your refund claim.
Phone Contact
If sufficient time has passed for your return to be processed contact us at (866) 285-2996. You may also visit
TAP, https://tap.state.nm.us.
What You Need
When you call or visit us on the web, make sure to have a
copy of your tax return and related information.
Mailing Address
If you want to write us about your return, please address
your letter to:
Personal Income Tax Correspondence
Taxation and Revenue Department
P. O. Box 25122
Santa Fe, NM 87504-5122
If you write us for information or to order forms after April 1,
do not expect to receive the forms or a response before the
due date of the PIT-1.
Email Contacts
The Taxation and Revenue Department provides several
email contacts for you.
To send an email on a specific tax topic directly to the DepartPIT-1

ment’s specialists for that topic, go to www.tax.newmexico.
gov. At the top right of the page, click CONTACT US.
If you have questions about your in-progress Personal Income Tax (PIT) return, the instructions, a return you already
submitted, or your refund, email: TRD.TaxReturnHelp@tax.
nm.gov.
If you have questions about New Mexico tax law and need
additional clarification on statutes and regulations, email:
[email protected].
Forms and Instructions
You can find PIT forms and instructions on our website
at www.tax.newmexico.gov. At the top of the page, click
FORMS & PUBLICATIONS.
Filing Due Date
Paper filers: If you file by paper or pay by check your filing
due date is on or before April 15, 2024. Electronic filers: If
you file and pay your New Mexico Personal Income Tax
return online, your due date is April 30, 2024.
Important: If the April due date falls on a weekend or observed
holiday, your return is due on or before the next business day.
Online Services
The TAP website at https://tap.state.nm.us is a secure online
resource that lets you electronically file your return for free:
•	 See information about your return, payment, and refund
•	 Pay existing tax liabilities online
•	 Check the status of a refund
•	 Change your contact information
•	 Register a business
Other Places That Offer Help
Help preparing your tax return may be available from:
•	 Tax Help New Mexico. A free service for people whose
household income is $53,000 or less or those who are 65
years or older.
•	 American Association of Retired Persons (AARP).
•	 Some senior citizens’ centers. Contact the center for
dates and times.
•	 Some social service agencies. They either provide help
or direct you to other free or low-cost tax preparation assistance programs.
•	 Software preparation services or a tax preparer.
For more information about tax help for senior citizens and
low-income filers, please visit www.tax.newmexico.gov. At the
top of the page, click FORMS & PUBLICATIONS, select Quick
Guides (Formerly Brochures) from the Publications folder.
•	 For the senior citizen quick guide, click Quick Guide 1 .
•	 For the low-income quick guide, click Quick Guide 2

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INSTRUCTIONS FOR 2023 PIT-1
GENERAL INSTRUCTION
WHO MUST FILE
Who Must File A PIT-1 Return
New Mexico’s law says every person who meets both the
following conditions must file a PIT-1:
•	 Every person who is a New Mexico resident or has
income from New Mexico sources.
•	 Every person who is required to file a federal income tax
return.
This section covers the following:
•	 New Mexico Residents;
•	 Non-Residents;
•	 Military Servicemembers;
•	 General Information About Military Servicemembers’
Spouses;
•	 Non-resident Military Spouse Who Lives in New Mexico;
•	 Resident Military Spouse Who Lives in Another State;
and
•	 Members of New Mexico Federally Recognized Indian
Nations, Tribes, or Pueblos.
New Mexico Residents
If you are a New Mexico resident, you must file a New Mexico
return if you meet any of the following conditions:
•	 You are required to file a federal return.
•	 You want to claim a refund of any New Mexico state
income tax withheld from your pay.
•	 You want to claim any New Mexico rebates or credits.
Non-Residents
If you are a non-resident, including a foreign national or a
person who resides in a state without income taxes, you
must file in New Mexico when both the following are true:
•	 You are required to file a federal return.
•	 You have income from any New Mexico source whatsoever.
Military Servicemembers
If you are a member of the United States Armed Forces,
your income may be taxable to New Mexico and you must
file a resident return if both the following are true:
•	 You were domiciled in New Mexico at the time of enlistment.
•	 You have not changed your domicile for purposes of
withholding state income tax from military pay.
NOTE: Military servicemembers may claim a deduction for
military active duty pay included in federal adjusted gross
income.
If your permanent home (domicile) was in New Mexico when
you entered the military, and you kept New Mexico as your
domicile for state withholding tax purposes, even if you are
presently serving outside New Mexico, you must file a New
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Mexico resident return.
If your permanent home (domicile) was in New Mexico when
you entered the military, but you have established domicile
in another state and changed your legal residence for withholding state income tax, your military pay is not subject to
New Mexico income tax.
If you are an enrolled member of a New Mexico federally
recognized Indian nation, tribe, or pueblo, your military pay
is exempt when your home of record and domicile is within
the boundaries of the member’s reservation or pueblo grant
or within the boundaries of land defined as “Indian country”
and the legal residence for state withholding tax purposes
has not been changed.
If you are a non-resident, a United States Public Health
Service (USPHS) servicemember, and you earned income
in New Mexico for USPHS active duty, your pay is exempt
from New Mexico taxes.
General Information About Military Servicemembers’
Spouses
Beginning with tax year 2018, the Veterans Benefits and
Transition Act allows a military servicemember’s spouse
who moves to a state solely to be with their spouse who is
there because of military orders, to keep their out-of-state
residency status and domicile.
They may source their non-military wages, salaries, tips and
other income from services performed to their chosen state
of domicile instead of the state where the income is earned.
For tax purposes, this can be either the domicile state that
the servicemember claims or the state in which the servicemember’s spouse has established domicile.
The following restrictions apply to servicemembers and their
spouses:
•	 Servicemembers must have declared domicile in the
other state.
•	 Servicemembers must be in the state in compliance with
military orders.
•	 Servicemembers’ spouses must be in the state solely to
be with their spouses.
NOTE: Non-resident servicemembers must continue to allocate non-military income from services performed to the
state where the income was earned.
Non-Resident Military Spouse Who Lives in New Mexico
If you are a non-resident of New Mexico who is a qualifying
servicemember’s spouse living in New Mexico, complete a
New Mexico PIT-1 as a non-resident taxpayer and allocate
on Schedule PIT-B income from services performed in New

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Mexico to your state of residence. See instructions for PIT-B.
A military servicemember’s spouse eligible to claim an exempt New Mexico withholding status, based on the Veterans
Benefits and Transition Act, must annually submit Form
RPD-41348, Military Spouse Withholding Tax Exemption
Statement, to the employer or payor responsible for withholding New Mexico tax.
Keep a copy of RPD-41348, signed by the employer or payor,
in your tax records. Your employer or payor must sign a new
RPD-41348:
•	 Annually or
•	 When servicemember’s situation changes.
Do not submit RPD-41348 with your PIT-1 unless the Department requests a copy.
Resident Military Spouse Who Lives in Another State
If you are a resident of New Mexico who is a qualifying
servicemember’s spouse living in another state, complete PIT-1 as a resident taxpayer and allocate wages,
salaries, tips, and other income from services performed
on Schedule PIT-B, as if from New Mexico sources. Do
this even if the income was earned in another state.
For more details, see Form RPD-41348,Guidance for
New Mexico Resident Military Spouses Claiming Relief From Another State’s Income and Withholding Tax
Requirements.
To access forms for resident and non-resident military spouses, go to https://www.tax.newmexico.gov/forms-publications/
and select the following items in this order:
•	 Income Taxes;
•	 Personal Income Tax (PIT) - Current Year;
•	 Other PIT-Related Forms,
•	 RPD-41348 Guidance, or
•	 RPD-41348
If you are a part-year or first-year New Mexico resident who
is a qualifying servicemember’s spouse, allocate income from
services performed in New Mexico to New Mexico during
periods when you were a resident of New Mexico.
Members of Indian Nations, Tribes, or Pueblos
The income of Indians who worked or are domiciled outside
the boundaries of the reservation or pueblo grant or outside the boundaries of land defined as “Indian country” of
which they are members is subject to New Mexico personal
income tax.
You do not need to file a New Mexico income tax return if
both the following are true:
•	 You are an enrolled member of a New Mexico federally
recognized Indian nation, tribe, or pueblo who is domiciled within the boundaries of the member’s reservation
or pueblo grant or within the boundaries of land defined
as “Indian country” of the New Mexico federally recognized Indian nation, tribe, or pueblo where you or your
spouse are/is a member.
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•	 Your entire income was earned from work within the
boundaries of the member’s reservation or pueblo grant
or within the boundaries of land defined as “Indian country”.
If you are the spouse of an enrolled member who is domiciled
and works within the boundaries of the member’s reservation or pueblo grant or within the boundaries of land defined
as “Indian country”, your income is taxable unless you are
also a member of a New Mexico federally recognized Indian
nation, tribe, or pueblo.
The term “land defined as “Indian country”” is used in these
instructions pursuant to 18 U.S.C. Section 1151, as that
section may be amended or renumbered, for that nation,
tribe, or pueblo.
Military Pay. If you are an enrolled member of a New Mexico
federally recognized Indian nation, tribe, or pueblo who is a
servicemember, your military pay is exempt when both the
following are true:
•	 Your home of record is within the boundaries of that reservation or pueblo grant or within the boundaries of land
defined as “Indian country”.
•	 Your legal residence for state withholding tax purposes
has not been changed.
Native American Veterans Income Tax Settlement Fund.
A claim for a settlement payment from the Native Americans
Income Tax Settlement Fund may be made for any period of
active duty in the armed forces of the United States during
which the claimant:
•	 was a member of a New Mexico federally recognized
Indian nation, tribe or pueblo;
•	 was a resident within the boundaries of the Indian
member’s or the member’s spouse’s reservation or
pueblo grant, or within the boundaries of lands held in
trust by the United States for the benefit of the member
or spouse or the member’s or spouse’s nation, tribe or
pueblo; and
•	 had New Mexico personal income tax (PIT) withheld
from his or her active duty military pay, and the amount
withheld has not already been refunded to the claimant
or the claimant’s representative.
NOTE: The Native American Veterans Income Tax Settlement Fund is now depleted and therefore claims may not be
currently paid from this fund.
For more information, see FYI-407, Taxpayer Remedies for
Native American Veterans Income Tax Settlement Fund.
Retirement or Pension. If you are an enrolled member
of a New Mexico federally recognized Indian nation, tribe,
or pueblo who is domiciled within the boundaries of your
reservation or pueblo grant or within the boundaries of land
defined as “Indian country”, and your retirement or pension
is the result of employment within the boundaries of your
reservation or pueblo grant or within the boundaries of land
defined as “Indian country”, your retirement or pension in-

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come is exempt.
You may not exempt retirement or pension income from
employment outside the boundaries of your reservation or
pueblo grant or outside the boundaries of land defined as
“Indian country”.
Definitions
This section gives you definitions of the following terms:
•	 Domicile;
•	 Resident;
•	 First-Year Resident;
•	 Part-Year Resident; and
•	 Non-Resident.

Residents include persons temporarily residing in New
Mexico who plan to return to their out-of-state residence
and who are physically present in New Mexico for 185 days
or more. Some examples are students, people vacationing
in New Mexico, and those temporarily assigned to work in
New Mexico.
To determine whether you were physically present in New
Mexico for a total of 185 days, count each day you were
here for 24 hours.

For most taxpayers, your resident status for income tax
purposes depends on:
•	 Where you were domiciled during the tax year, and
•	 Whether you were physically present in New Mexico for
a total of 185 days or more during the tax year.
Domicile
Your domicile is the place you intend as your permanent
home. It is the state where your permanent home is located
and where you intend to return whenever you are away (as
on vacation, business assignment, educational leave, or
military assignment).
IMPORTANT: You can have only one domicile.
Your New Mexico domicile is not changed until you can show
that you have abandoned it and established a new domicile
outside New Mexico.
A change of domicile must be clear and convincing. Easily controlled factors are not the primary factors to consider
when deciding where you are domiciled.
IMPORTANT: Domicile is established differently for military
spouses. See page 2.
If you move to a new location but intend to stay there only
for a limited time (no matter how long), your domicile does
not change. If your domicile is New Mexico and you go to
a foreign country for a business or work assignment, or for
study, research, or any other purpose, your domicile does
not change unless you show that you definitely do not intend
to return to New Mexico.
Resident
For purposes of the Income Tax Act, you are a New Mexico
resident if either of the following are true:
•	 Your domicile was in New Mexico for the entire year or;
•	 You were physically present in New Mexico for a total of
185 days or more during the tax year, regardless of your
domicile.
NOTE: If you moved to New Mexico during 2023 with the
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intent of making New Mexico your permanent place of residence, see definition of First-Year Resident.

For example, you reside in Texas but work in New Mexico and
you were physically present in New Mexico for 185 partial days
during the tax year. Because you were not here for 24 hours
on any day, you are not a resident for New Mexico income
tax purposes. The 185 days do not have to be consecutive.
If you are a military servicemember temporarily assigned
to New Mexico and you established legal residence for
purposes of income tax withholding outside New Mexico,
you are not a resident.
If you are a spouse who accompanies the military servicemember to New Mexico, no longer qualifies under the Veterans
Benefits and Transition Act of 2018, and is physically present
in New Mexico for 185 days or more, you must report as a
resident of New Mexico.
First-Year Resident
You are a first-year resident if both the following are true:
•	 You moved to New Mexico during 2023 with the intent of
making New Mexico your permanent place of residence.
•	 You are still in New Mexico on December 31, 2023.
You need not have been physically present in New Mexico
for at least 185 days.
If you are a former New Mexico resident who returned to
New Mexico and you were a non-resident for at least one
full tax year, you may file as a first-year resident.
First-year residents who change domicile during the year
are not residents of New Mexico for income tax purposes for
periods when the taxpayer’s domicile is outside New Mexico.
Part-Year Resident
You are a New Mexico part-year resident if you meet all of
these conditions:
•	 You were a New Mexico resident for part of the year.
•	 You were not physically present in New Mexico for 185
days or more.
•	 On December 31, you were no longer domiciled in New
Mexico and you had moved to another state, intending
to maintain domicile status in that other state.
Part-year residents who change domicile during the year are

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not residents of New Mexico for income tax purposes for
periods when the taxpayer’s domicile is outside New Mexico.
For example, if you moved to New Mexico during the tax
year, intending to make New Mexico your permanent place
of residence, your income is taxed as non-resident for the
period before your move to New Mexico. Additionally, if
you were a New Mexico resident for fewer than 185 days
during the tax year, and before December 31 you moved to
another state, intending to maintain domicile status in that
other state, your income is non-resident income for periods
after your move.
Non-Resident
You are a New Mexico non-resident if you were not domiciled
in New Mexico for any part of the tax year and you were
not physically present in New Mexico for at least 185 days.
Military servicemembers and their qualifying spouses who
are temporarily assigned to New Mexico, but who have
established residence in another state, are non-residents.
NOTE: Except for certain military servicemembers, certain
military spouses, and first-year residents, in the Residency
status box 1e on PIT‑1, page 1, mark R if you were physically present in New Mexico for more than 185 days during
the tax year. For income tax purposes you are a resident.
Additional Considerations
This section describes the following topics to consider when
you prepare your PIT-1:
•	 Residents Domiciled in Another State;
•	 Refunds, Rebates, and Credits;
•	 Non-Residents and Royalty Income;
•	 Representatives of Deceased Taxpayers;
•	 Pass-Through Entities and S Corporations;
•	 Estates and Trusts;
•	 Community Property and Division of Income;
•	 Married Filing Separately; and
•	 Innocent or Injured Spouse Relief.
Residents Domiciled in Another State
If you are required to file a New Mexico PIT-1 as a New
Mexico resident, but you are also required to file and pay
tax to another state because your domicile is in another
state, complete Schedule PIT-B to allocate and apportion
your income to New Mexico. Then, you can claim a credit
for taxes paid to another state on PIT-1, line 20, for income
taxed by both states.
Refunds, Rebates, and Credits
Even if you are not required to file a PIT-1, and if New Mexico
income tax was withheld from your pay, the Department
recommends that you file for a refund.
You also may qualify for one or more rebates or credits offered by New Mexico. Attach Schedule PIT-RC if you are
eligible to claim any of the following:
•	 Low income comprehensive tax rebate;
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•	 Property tax rebate for persons 65 or older;
•	 Additional low income property tax rebate for Los
Alamos County, Santa Fe County, or Doña Ana County
residents; or
•	 New Mexico child day care credit.
To qualify for these rebates or credits, you must meet all
these requirements:
•	 You were a resident of New Mexico during the tax year.
•	 You were physically present in New Mexico for at least
six months during the tax year.
•	 You were not eligible to be claimed as a dependent of
another taxpayer for the tax year.
•	 You were not an inmate of a public institution for more
than six months of the tax year.
Additional eligibility requirements apply to other refundable
rebates and credits. If you are eligible to claim any of the
following, you may also use Schedule PIT-RC:
•	 Refundable medical care credit for persons 65 or older,
•	 Special needs adopted child tax credit, or
•	 Refundable Nurse’s Credit.
For details about eligibility requirements, see the item in the
PIT-RC instructions.
Non-Residents and Royalty Income
If you are a non-resident and you elect to calculate tax on
gross royalty income under $5,000, instead of filing a complete PIT-1 and PIT-B, in the box on PIT-1, line 18a, mark Y.
This lets the Department know you have gross royalty income
under $5,000 from New Mexico sources; you do not have
any other income sourced to New Mexico; and you elected
to calculate New Mexico income tax due based on the gross
royalty income you received.
To complete the PIT-1 return using this election, do the
following:
•	 Complete lines 1 to 8.
•	 Leave lines 9 to 16a blank.
•	 On line 17, enter your total gross royalty income from
New Mexico sources.
•	 Using the instructions, complete lines 18, 22 and 23,
and then lines 27 to 42.
When you calculate your tax based on gross royalty income,
you cannot reduce your income by the standard deduction
or exemption amounts, or with any credits.
Representatives of Deceased Taxpayers
If a taxpayer dies before filing a return for 2023, the taxpayer’s spouse or personal representative may need to
file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone in
charge of the deceased taxpayer’s property.
IMPORTANT: If the deceased taxpayer is not required to be

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entered on the federal or New Mexico return, do not enter
the deceased taxpayer’s name. For example, a dependent
that has no withholding.
If a taxpayer did not need to file a federal return, but New
Mexico income tax was withheld, the representative must
file a New Mexico return to claim a refund. If a joint federal
income tax return was filed for the deceased taxpayer and
the surviving spouse, file a joint New Mexico return.
Dates. The filing date for the return of a deceased taxpayer
is the same as if the taxpayer had lived the entire year.
The person who files the return for the deceased enters
the month, day, and year of death on PIT-1, line 4c or 4d.
A copy of the death certificate is required to be submitted
with the PIT-1.
Refunds.
If the refund check must be made payable to someone other
than the surviving spouse or to the estate of the taxpayer,
enter the claimant’s name and social security number on
lines 4a and 4b. If the return shows an overpayment, and
you are a court-appointed or certified personal representative
requiring the refund made payable to you, enter your name
and social security number on lines 4a and 4b.
If requesting the refund to be made payable to a person other
than the taxpayer or to the estate of the taxpayer, you must
attach both of the following to the taxpayer’s refund claim:
•	 Form RPD-41083, Affidavit to Obtain Refund of New
Mexico Tax Due a Deceased Taxpayer; and
•	 A copy of the death certificate or other proof of death.
Pass-Through Entities and S-Corporations
Partnerships and other pass-through entities, including limited
liability partnerships (LLPs) and limited liability investment
companies (LLICs), are not subject to New Mexico income
tax. However, individual members of the LLP or LLIC are
subject to New Mexico income tax.
If the entity has any partner or owner who is a New Mexico
resident, or if the entity has any income from New Mexico
sources, it must provide to each partner or owner the information necessary to file a New Mexico income tax return.
Beginning January 1, 2011, withholding from owners and
from members or partners (both of which are also considered
owners) of a pass-through entity (PTE) is required. A PTE
is required to withhold, from the owner’s share of the PTE’s
allocable net income earned in the year, at the rate of 5.9%.
The pass-through entity pays and reports the withholding on
Form RPD-41367, Annual Withholding of Net Income From
a Pass-Through Entity Detail Report.
Certain exceptions apply to the withholding requirement. PTE
records must maintain documentation to establish the PTE
had reasonable cause for not withholding. A complete list of
exceptions is provided in the instructions for RPD-41367.
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A PTE must file the annual PTE return, and an S corporation
must file the S‑Corp return. For details, see the instructions
for those returns.
Estates and Trusts
Estates and trusts are subject to New Mexico personal
income tax. The fiduciary for an estate or trust files FID-1,
Fiduciary Income Tax Return.
Even if the estate or trust itself was not required to file a
FID-1, each beneficiary of the estate or trust must include
the beneficiary’s share of the estate or trust income on the
New Mexico PIT-1. For details, see the instructions for FID-1.
Community Property and Division of Income
New Mexico is a community property state. Unless the
property is separate property, all assets and liabilities acquired during a marriage are the community property of
both spouses.
Debt established during a marriage is the liability of both
spouses, even after the marriage is dissolved. Debt established before or after a marriage is considered separate
debt, and only 50% of community property may be pursued
to clear separate debt.
When a couple files married filing separately, each spouse
reports 50% of community income and all income generated from the separate property of the spouse who owns
the property.
A spouse may not need to report half of certain combined
community income (such as wages, salaries, professional
fees, pay for professional services, partnership income, trade
or business income, and social security benefits), if all the
following conditions exist:
•	 You and your spouse lived apart all year.
•	 You and your spouse did not file a joint return.
•	 You and your spouse had wages, salaries, and professional fees that are community income.
•	 You and your spouse did not transfer (directly or indirectly) any wages, salaries, or professional fees between you
and your spouse during any part of the year.
If you meet all of the above criteria, report half the total of
all other types of community income (such as dividends,
rents, royalties, or gains). For details, see FYI-310, Community Property, Divorce, Separation and Your New Mexico
Income Tax.
Publication FYI-310 is available at www.tax.newmexico.gov.
At the top, click FORMS & PUBLICATIONS, then select FYIs
from the Publications folder. Open the 300 Series- Income
Taxes folder to access FYI-310.
Married Filing Separately
Both your New Mexico return and your federal return must
show a correct division of community and separate income

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and payments if any of the following are true:
•	 You are a married person filing separately.
•	 You were separated or divorced during the year.
•	 You are a married person filing jointly.
•	 You are claiming the exemption for income of persons
100 years or older.

from the IRS. For information, see IRS Publications 971,
Innocent Spouse Relief, and 504, Divorced or Separated
Individuals.

If your income and payments are not evenly distributed, attach a copy of a statement showing the correct division of
community and separate income and payments.
See also the PIT-B instructions for the allocation and apportionment rules for community property when:
•	 One spouse is a resident (but not both spouses).
•	 The couple is filing a joint return.
•	 The couple has income from sources both in and out of
New Mexico.
Innocent or Injured Spouse Relief
If you believe your spouse is solely responsible to pay a joint
federal tax liability due to an understatement of tax, divorce,
or separation, you may be eligible to claim Innocent Spouse
Relief, Separation of Liability, or Equitable Relief from the
Internal Revenue Service (IRS).
If you file a joint tax return and you expect all or part of your
portion of the overpayment for community property to be applied to (to offset) your spouse’s legally enforceable past-due
liability, you may be eligible to claim Injured Spouse Relief

Although state law prohibits the Department from forgiving
state taxes due, the Department Secretary has discretion
to decline to bring collection action against an “innocent or
injured spouse” when it is unfair to hold that spouse liable.
If the IRS grants relief in writing to you, you may provide that
documentation to the Department and request the Department to decline to bring or to cease collection action against
you to the extent the IRS granted the relief to you.
Additionally, you may request the Secretary not to bring collection action against you for any of the following:
•	 Liabilities established by your spouse, when the income
that established the liability was not claimed as community property.
•	 Your spouse’s separate debt, when you expect your part
of community property to be offset to clear the debt.
•	 Business-related debt, when you can show you had no
knowledge of the business and you did not benefit from
the business, and the income from the business was not
claimed as community property.
To request relief from the Department, fill out and submit
RPD-41337, Innocent or Injured Spouse Relief Request or
apply online through the Taxpayer Access Point (TAP).

FILING METHODS
Filing On Paper Or Filing Electronically
You can file your PIT-1 on paper or electronically. Both
options are described here to help you choose the most
convenient method.
IMPORTANT: After completing your paper or electronic
return, make a copy and keep it in a safe place.
Benefits of Filing Electronically
The Department encourages you to file electronically
whenever possible. Electronic filing is fast and secure, and
it provides these benefits:
•	 You receive your refund faster.
•	 The state saves tax dollars in processing costs.
•	 Filing is free on the Department website.
•	 If you both file and pay electronically, your filing deadline is extended.
For more about deadlines, see When and Where to File and
Pay on page 14.
Where To Get Paper Tax Forms
PIT-1 forms and schedules can be filled out by hand and
mailed to the Department. You can get these tax forms by
downloading them from the Department website.
Downloading Forms and Instructions
PIT-1

To download tax forms, follow these steps:
1.	Go to www.tax.newmexico.gov.
2.	In the black navigation bar at the top, click INDIVIDUALS.
3.	On the left side, click Personal Income Tax Forms.
In Person
Ask for forms at the Department’s local district offices. Use
CONTACTING THE DEPARTMENT information listed on
page 1 of these instructions. Some local libraries also may
carry New Mexico tax form packets.
Using Tax Software
Many companies sell software products with tax forms approved by the Department. You can buy these products to
complete your income tax return on your personal computer.
After completing the forms, you can electronically file or print
and mail your tax return to the Department.
File Department-Approved Forms
Always submit your PIT-1 on official state forms provided or
approved by the Department. If you use a software product
to generate your forms, the Department must first have approved the software company’s forms.
The Department approves forms from companies that follow
our specifications and format requirements for the electronic
file. Acceptance of a software company and its forms does

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not imply endorsement by the Department or assurance
of the quality of the company’s services. The Department:
•	 Does not review or approve the logic of specific software
programs.
•	 Does not confirm calculations on forms produced by
these programs.
The accuracy of the software program remains the responsibility of the software company, developer, distributor, or user.
For a list of companies and products with PIT-1 forms approved by the Department, follow these steps:
1.	Go to www.tax.newmexico.gov.
2.	In the black navigation bar at the top, click TAX PROFESSIONALS.
3.	Click Software Developers then select the document
named Approved Software for Reproducing of 2023
Income Tax Forms.
CAUTION: Submit only high-quality, printed, original PIT-1
forms and schedules to the Department. A poor print or
photocopy of a form from an approved software product or
from our website delays processing your return and your
refund, credit, or rebate.
Check the Print Quality
When using any computer-generated PIT form, you must
comply with the printing and legibility requirements of the
software company. If your printer can clearly print a logo, it
can print a quality tax form.
IMPORTANT: File Returns on Approved State Forms.
Always submit Personal Income Tax Returns on official state
forms provided by or approved by the Department. Never
submit a return with a form that has been photocopied or
photo shopped as it will not be accepted.
About Electronic Filing
The Department offers two ways to file your PIT-1 electronically. Each way lets you file either a refund return or a taxdue return. You can file through the Department website or
through the Federal/State Electronic Filing Program.
For details, see Using the Federal/State Electronic Filing
Program (Fed/State) later in this section.

free electronic filing is available on the Department’s website.
However, if any of these situations is true, you cannot use
the website:
•	 You are a fiscal year filer.
•	 You are married filing jointly, and you or your spouse are
dependents of another taxpayer.
•	 You have income from sources inside and outside New
Mexico and you are claiming an additional amount of tax
on a lump-sum distribution by filing federal Form 4972
and Schedule PIT-B.
In these situations, you must file on paper or electronically
with an alternative software product.
To file your return on the Department website, follow these
steps:
1.	 Logon or create a TAP account at https://tap.state.nm.us.
2.	 In the Accounts tab, select PIT Account under ACCOUNTS.
3.	 In the Recent Periods tab, select 12/31/2023 under
RECENT PERIODS.
4.	 On the right side of the screen, select File, Change, or
Print Return under I WANT TO.
5.	 After you complete all your entries, click Submit to file.
6.	 Enter your password and click OK to display your confirmation number.
7.	 Print the page showing your confirmation number as
proof and verification that you filed online.
Click Print to print a copy of your return for your records.
IMPORTANT: Do not mail the confirmation page or the return
you filed online to the Department.
For help with TAP, email: [email protected].
Refunds
If you are due a refund, you may choose to receive a check
or have the refund deposited directly into your checking or
savings account.
The Department is not responsible for the misapplication of
a direct deposit refund caused by the error, negligence, or
malfeasance on the part of the taxpayer.

Restrictions
Depending on the electronic filing software, certain restrictions may apply to who may file and the types of returns
eligible for electronic filing. The Department and IRS websites listed in this section provide information about your
PIT electronic filing options, including details about Internet
browser requirements.

Paying Your Taxes
If you owe tax, you will be given the option to pay your tax
once you are finished filing your return through TAP. You
may use a credit card for an online payment. You can also
pay by electronic check, or mail a check or money order to
the Department with a PIT-PV Payment Voucher.

If you plan to have a professional tax preparer file your return
electronically, you may want to contact the preparer for more
information about electronically filing.

NOTE: A convenience fee is applied for using a credit card.
The State of New Mexico uses this fee, calculated on the
transaction amount, to pay charges from the credit card
companies. There is no charge for an electronic check.

Using The Department Website, Taxpayer Access Point
(TAP)
If you have access to the Internet from a personal computer,

Make your check or money order payable to New Mexico
Taxation and Revenue Department. Mail the PIT-PV with

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your payment to the New Mexico Taxation and Revenue
Department, P.O. Box 8390, Santa Fe, NM 87504-8390.
Using The Federal/State Electronic Filing Program
The Fed/State program, administered by the IRS, lets you
electronically file your federal and state tax returns together
or separately. You can file a Fed/State return through an
online home tax filing program on a personal computer or
through a professional tax preparer.
Fed/State Online Home Filing Program
This method of filing requires access to the Internet, where
you can reach companies that offer Fed/State e-file services
and tax preparation software. You can also buy over-thecounter software to file your taxes online.
Partnership Agreements
To encourage electronic filing, the IRS has partnership agreements with many companies. On the IRS website is a list of
companies that provide tax preparation software and Fed/
State e-file opportunities, with descriptions of their products,
services, and costs.
The IRS e-file provider page also lists the companies that
participate in free Internet filing for low income and other
qualified individuals.
IMPORTANT: If you use one of the IRS partner software

companies, make sure they support New Mexico personal
income tax electronic filing. Additional charges may apply
to more complex returns. You can, however, go to TAP at
https://tap.state.nm.us to file your state return at no charge.
For more information about the companies that participate
in the Fed/State e-file program, visit the IRS website at
www.irs.gov.
Do Not Combine IRS and State Payments
When paying your taxes through the Fed/State program,
make separate payments to the IRS and to the State of New
Mexico. Do not combine your payments to the IRS and to
the state. Follow the online instructions to make sure your
payment goes to the proper taxing authority.
IMPORTANT: Fed/State program payment processing does
not support payments from savings accounts.
Filing by a Professional Tax Preparer
The Fed/State electronic filing service is also available
through tax professionals who meet IRS and Department
qualifications for acceptance into the Fed/State program.
Ask professional tax preparers whether they have Fed/
State approval.
NOTE: Professional preparers usually charge for their
services.

REQUIRED FORMS AND ATTACHMENTS
PIT-1 Required
Regardless of the federal return and schedules you file, every
person required to file a New Mexico personal income tax
return must complete and file a PIT-1 New Mexico Personal
Income Tax Return.
Depending on your residency status and your personal
situation, you may be required to attach other forms and
schedules to your PIT-1. These forms and schedules are
described next.
PIT-S For Over 5 Dependents Or Other Dependents
If you have more than five qualifying dependents or other
dependents, file a PIT-S, Supplemental Schedule for Dependents and Other Dependents in Excess of Five. Enter the
first five dependents and other dependents on PIT‑1, line 8.
Enter additional entries on Schedule PIT-S.
PIT-ADJ To Adjust Income
If you are required or eligible to make New Mexico adjustments to your income, complete and attach Schedule PITADJ, Schedule of Additions, Deductions, and Exemptions,
to your PIT‑1.
If you have any of the following additions to federal adjusted
gross income, file PIT-ADJ:
•	 Interest and dividends from federal tax-exempt bonds;
•	 A federal net operating loss carryover;
•	 Contributions refunded when closing a New Mexico
PIT-1

approved Section 529 college savings plan account;
•	 Certain contributions rolled out of a New Mexico approved
Section 529 college savings plan account, or
•	 A charitable deduction claimed on federal Schedule A for a
donation of land to private non-profit or public conservation
agencies for conservation purposes from which you were
allowed the New Mexico land conservation tax credit.
•	 Distributed net income subject to the Entity Level Tax.
If you received any of the following income not taxable by
New Mexico, or if you qualify for any of the following deductions or exemptions, file PIT-ADJ:
•	 You have interest and dividend income on New Mexico
state and local bonds.
•	 You have a New Mexico net operating loss carryover.
•	 You have interest income from U.S. Government obligations.
•	 You have Railroad Retirement income not taxable by
New Mexico.
•	 You have Railroad Unemployment Insurance Act sick pay.
•	 You, your spouse, or both are members of a New Mexico
federally recognized Indian nation, tribe, or pueblo and
your income was earned within the boundaries of the reservation or pueblo grant or within the boundaries of land
defined as “Indian country” of which you or your spouse
are/is an enrolled member while domiciled within the
boundaries of the reservation or pueblo grant or within

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Attachments Required To Claim PIT-RC Rebates And Credits
To claim these PIT-RC credits

Attach PIT-RC and

Additional low income property tax
rebate for Los Alamos County, Santa Fe
County, or Doña Ana County residents

If the address on your PIT-1 return is not a Los Alamos County, Santa
Fe County, or Doña Ana County address, attach a copy of your property
tax statement for the Los Alamos County, Santa Fe County, or Doña Ana
County property.

New Mexico child day care credit

Child Day Care Credit Worksheet and a copy of PIT-CG, New Mexico
Caregiver’s Statement from each caregiver.

Special needs child adoption credit - during the first year of claiming the credit for
each child,

Certification from the Children Youth and Families Department or a
licensed child placement agency that the adopted individual meets the
definition of a “difficult-to-place-child” as defined in the Adoption Act (Subsection B of Section 32A-5-44 NMSA 1978). The classification is based
on physical or mental impairment or emotional disturbance that is at least
moderately disabling. The individual may be over 18 years of age.

the boundaries of land defined as “Indian country”.
•	 You, your spouse, or both are age 100 or over and not
dependents of another taxpayer.
•	 You, your spouse, or both are age 65 or over or blind,
and your adjusted gross income is not over $51,000 for a
joint return; $28,500 for a single taxpayer; or $25,500 for
married taxpayers filing separately.
•	 You have federally taxable contributions to or distributions from a New Mexico Medical Care Savings account.
•	 You contribute to a New Mexico-approved Section 529 college savings plan.
•	 If you have net capital gains you may be able to claim
a deduction of up to $1000 or 40% of those net capital
gains, whichever is greater. For purposes of this deduction, “net capital gains” are defined by Section 1222(11)
of the Internal Revenue Code. For Tax Year 2023 that
section defines “net capital gains” as only net long-term
capital gains less any net short-term capital losses.
•	 You have United States armed forces wages or salary
from active duty service.
•	 You, your spouse, or both are age 65 or over, and you
have unreimbursed or uncompensated medical care expenses of $28,000 or more for yourself, your spouse, or
dependents.
•	 You, your spouse, or dependents have expenses related
to donating human organs for transfer to another person.
•	 You received a reimbursement from the New Mexico National Guard servicemember’s life insurance reimbursement fund.
•	 You were required to include in your federal adjusted
gross income taxable refunds, credits, or offsets of state
and local income tax (see federal Schedule 1, line 1).
•	 You are a non-resident, United States Public Health Services (USPHS) servicemember, and you earned income
in New Mexico for USPHS active duty pay.
•	 You qualify for the liquor license lessor deduction.
•	 You or your spouse have armed forces retirement pay
and may qualify for a partial exemption.
•	 You or your spouse have social security income under
the threshold to qualify for an exemption.
PIT-1

PIT-RC To Claim Refundable Credits
If you want to claim any of the following refundable credits, see Attachments Required to Claim PIT-RC Rebates
and Credits table below and file PIT-RC, New Mexico
Rebate and Credit Schedule:
•	 Low income comprehensive tax rebate,
•	 Property tax rebate for low income persons 65 or older,
•	 Additional low income property tax rebate for Los Alamos
County, Santa Fe County, or Doña Ana County residents,
•	 New Mexico child day care credit,
•	 Refundable medical care credit for persons 65 or older,
•	 Special needs adopted child tax credit,
or
•	 Child Income Tax Credit
PIT-B To Allocate And Apportion Income
To allocate and apportion income received from employment,
business, or property sources located inside and outside
New Mexico, file PIT-B, Schedule of New Mexico Allocation
and Apportionment of Income, with your PIT-1.
PIT-D To Donate Overpayment
If you want to contribute to one or more voluntary contribution funds from an overpayment on your return, file PIT-D,
Schedule for New Mexico Voluntary Contributions.
PIT-CR To Claim Non-Refundable Credits
If you want to claim any of the business related credits, file
PIT‑CR, New Mexico Business-Related Income Tax Credit
Schedule. If you are claiming more than five credits, also file
PIT-CR Supplemental, New Mexico Supplemental BusinessRelated Income Tax Credit Schedule. See credits table,
Attachments Required to Claim PIT-CR Business - Related
Tax Credits on page 11.
Payment Vouchers
When paying by check or money order, make sure to use
the correct payment voucher. Indicate the correct tax year
of the return to which you want the payment to apply.

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Attachments Required to Claim PIT-CR Business-Related Tax Credits
To Claim These PIT-CR Credits

Attach PIT-CR and these items

Affordable Housing Tax Credit

RPD-41301, Affordable Housing Tax Credit Claim Form, and a copy of
voucher(s) issued by Mortgage Finance Authority (MFA).

Angel Investment Credit

RPD-41320, Angel Investment Credit Claim Form and copy of the certificate of eligibility from New Mexico Economic Development Department.

Advanced Energy Tax Credit

RPD-41334, Advanced Energy Tax Credit Claim Form. Repealed July 1,
2023.

Agricultural Biomass Tax Credit

RPD-41361, Agricultural Biomass Tax Credit Claim Form and copy of
certificate of eligibility from Energy, Minerals and Natural Resources
Department.

Film Production Tax Credit (approved)

RPD-41228, Film Production Tax Credit Claim Form.

Foster Youth Employment Tax Credit

RPD-41390, Foster Youth Employment Tax Credit Claim Form.

Geothermal Ground-Coupled Heat Pump
Tax Credit

RPD-41346, Geothermal Ground-Coupled Heat Pump Tax Credit Claim
Form and copy of certificate of eligibility from New Mexico Energy, Minerals and Natural Resources Department.

Job Mentorship Tax Credit

For each qualified student you employed during the tax year, an RPD41280, Job Mentorship Tax Credit Certificate, and a RPD‑41281, Job
Mentorship Tax Credit Claim Form.

Land Conservation Incentives Credit

RPD-41282, Land Conservation Incentives Tax Credit Claim Form, and
copy of letter received from Energy, Minerals and Natural Resources
Department certifying treatment as a qualified donation.

Preservation Of Cultural Property Credit

PIT-4, Preservation of Cultural Properties Credit, Part 2 approval from New
Mexico Cultural Properties Review Committee.

Rural Job Tax Credit

RPD-41243, Rural Job Tax Credit Claim Form.

Rural Health Care Practitioners Tax Credit

RPD-41326, Rural Health Care Practitioner Tax Credit Claim Form and
copy of certificate of eligibility from New Mexico Department of Health.

Renewable Energy Production Tax Credit

RPD-41227, Renewable Energy Production Tax Credit Claim Form.

Solar Market Development Tax Credit

RPD-41317, Solar Market Development Tax Credit Claim Form and
certification letter from New Mexico Energy, Minerals and Natural Resources Department.

Sustainable Building Tax Credit

RPD-41329, Sustainable Building Tax Credit Claim Form.

New Film Production Tax Credit

RPD-41228, Film Production Tax Credit Claim Form.

New Solar Market Development Tax
Credit

TRD-41406, New Solar Market Development Income Tax Credit Claim Form

2015 Sustainable Building Tax Credit

RPD-41383, 2015 Sustainable Building Tax Credit Claim Form.

2021 Sustainable Building Tax Credit

TRD-41252, 2021 Sustainable Building Tax Credit Claim Form.

New Mexico Film Partners New Film Production Tax Credit

RPD-41228, Film Production Tax Credit Claim Form.

Technology Jobs And Research And Development (Additional) Tax Credit

RPD-41386, Technology Jobs And Research and Development Tax Credit
Claim Form.

PIT-1

(If you are claiming over five credits, also attach PIT-CR Supplemental.)

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The Department supports the fast and secure filing of
electronic payments with PIT-PV, PIT‑EXT, and PIT-ES,
described next.
To print copies of vouchers, go to http://www.tax.newmexico.gov. At the top of the page, click FORMS & PUBLICATIONS then select the following items in this order:
•	 Income Taxes,
•	 Personal Income Tax (PIT) - Current Year,
•	 Personal Income Tax Return Forms, and then click
the voucher you want to print
For more information, see Payment Vouchers for PIT-1 on
page 14 of these instructions.
PIT-PV, Personal Income Tax Payment Voucher
If your return shows a balance due and you choose to pay by
mail or delivery to one of our local offices, you must complete
the PIT-PV payment voucher and include it with your check
or money order. Also include PIT-PV when submitting your
payment with your return.
IMPORTANT: On all checks and money orders, write your
social security number, PIT-PV, and the tax year.
PIT-EXT, Personal Income Tax Extension Payment
Voucher
If you expect your return to show a balance due and you
have obtained either a federal automatic extension or a New
Mexico extension, use the PIT-EXT payment voucher to
make an extension payment by mail or delivery.
When you have an extension of time to file your return, and
if you file your return and pay the tax shown on the return by
the extended due date, the Department waives (through the
extension period) penalty for failure to file and pay.
However, even if you obtain the extension, interest continues
to accrue. If you expect to owe more tax when you file your
2023 return and you want to avoid accrual of interest, make
a payment using the 2023 PIT-EXT payment voucher.
PIT-ES, Estimated Tax Payment Voucher
To make estimated tax payments by mail or delivery, complete a PIT-ES payment voucher. Include the voucher with
your check or money order.
IMPORTANT: On all checks and money orders, write your
social security number, PIT-ES, and the correct tax year for
the quarter. For example, when filing your fourth quarter
estimated tax payment for tax year 2023 due January
15, 2024, make sure the tax year is 2023 on the PIT-ES.
Never combine payments of tax due on your 2023 return
and 2024 estimated income tax liability on the same check
or money order. If you combine payments, it is likely they
will not be credited to your account in the way your want.
IMPORTANT: When using a payment voucher, make sure
you use the correct one (PIT-PV, PIT-EXT, or PIT-ES) and
PIT-1

make sure the voucher shows the correct tax year of the
return to which you want the payment to apply.
PIT-X For Amended Returns
Any change to New Mexico taxable income, credits, or
rebates, and changes to federal taxable income require
an amended New Mexico PIT-X for the same year. For tax
years beginning on or after January 1, 2023, but not after
December 31, 2023, file an amended return on the 2023
PIT-X, Personal Amended Income Tax Return.
If your New Mexico amended return reports changes as the
result of filing an amended federal return, attach copies of
the applicable federal forms and schedules. In all cases, indicate the reason for amending your return on PIT-X, page 2.
NOTE: The law requires you to file an amended New Mexico
return within 180 days of the date an adjustment to your
federal return becomes final.
What To Submit With PIT-X
When submitting an amended return, you must also submit
all Schedules PIT-S, PIT-ADJ, PIT-CR, PIT-RC, PIT‑B, and
PIT‑D to support your entries on the PIT-X, even if they did
not change from the original version.
Unless you are amending your New Mexico return to change
the amount of withholding reported, you do not need to file
forms W-2 and other income and withholding information
returns (such as 1099-MISC and RPD-41359).
IMPORTANT: Carefully follow the PIT‑X instructions.
Other Forms Or Attachments You Might Need To File
This section describes the forms and attachments you might
need to file with your PIT-1. The two tables on pages 10
and 11, Attachments Required to Claim PIT-RC Rebates
and Credits , and, Attachments Required to Claim PIT-CR
Business-Related Tax Credits, lists the requirements for
other rebates and tax credits. The following items are also
described in this section:
•	 All annual information returns and withholding statements
•	 Refund for a deceased taxpayer
•	 Statement of division of community and separate income
and payments
•	 Unused New Mexico net operating loss carryforward
from a previous year
•	 RPD-41272 to use alternative method for penalty
•	 PIT-110 for non-resident income adjustment
•	 Schedule CC for non-resident using alternative tax method
•	 PIT-8453 for electronic filing and transmittal
•	 RPD-41338 to waive preparer filing requirement
Federal Income Tax Return
The Department may require you to furnish a true and correct
copy of your federal income tax return and its attachments
after you file your return. Generally, you do not attach your
federal return to your PIT-1.

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If, however, you have a combined loss of over $40,000, from
one or more of the following federal forms and schedules,
attach to Form PIT-1, your federal Form 1040 or 1040SR,
and Schedules showing the loss or losses taken on Form
1040 or 1040SR.
•	 Federal Schedules C or C-EZ for business income or
loss
•	 Federal Schedule D for capital gains or loss
•	 Federal Schedule E for rental real estate, royalties, partnerships, S corporations, trusts, income
•	 Federal Schedule F for farm income or loss
•	 Federal Form 4797, Other gains or losses
All Annual Information Returns and Withholding Statements
Attach to your PIT-1 a copy of each of your annual information returns and withholding statements showing income and
New Mexico income tax withheld. Include all federal Forms
W-2, 1099, 1099-MISC, 1099-R, and W-2G, and New Mexico
Form(s) RPD-41359, Annual Statement of Pass-Through
Entity Withholding, and RPD-41285, Annual Statement of
Withholding of Oil and Gas Proceeds.
Credit for Taxes Paid to Another State
If you are claiming the credit for tax paid to another state on
PIT-1, line 20, you must attach the other state’s income tax
return and the Worksheet for Computation of Allowable Credit
for Taxes Paid to Other States by New Mexico Residents,
page 30, to your PIT-1 return.
Refund for a Deceased Taxpayer
When requesting a refund for a deceased taxpayer, enter
the date of death on the PIT-1 form and the refund will automatically be made payable to the taxpayer’s spouse or,
if no spouse, to the estate of the deceased taxpayer. If a
refund should be made payable to a person other than the
surviving spouse or to the estate of the deceased, use RPD41083, Affidavit to Obtain Refund of New Mexico Tax Due a
Deceased Taxpayer. In all cases, you must provide a copy
of a death certificate or other proof of death.
Statement of Division of Community and Separate Income and Payments
If your income and payments are not evenly distributed, and
if any of the following are true, attach a statement reflecting
a correct division of community and separate income and
payments:
•	 You and your spouse are filing separate returns.
•	 You divorced during 2023.
•	 You or your spouse, but not both, claim the exemption for
income of persons 100 years or older.
•	 You or your spouse, but not both, are residents of a community property state.

from a Previous Year
To apply an unused New Mexico net operating loss carryforward amount from a previous year, use RPD-41369, Net
Operating Loss Carryforward Schedule, to show the tax
year when each net operating loss occurred. List on the
schedule each loss for each tax year for which the loss was
carried forward, including 2023.
RPD-41272 to Use Alternative Method for Penalty
If you qualify for and have elected to use an alternative
method of computing penalty on estimated payments, and
you marked the box on PIT-1, line 35, complete and attach
2023 RPD-41272, 2023 Calculation of Estimated Personal
Income Tax Underpayment Penalty.
PIT-110 to Adjust Non-Resident Income
If you are a non-resident whose job is located in New Mexico
but requires temporary assignment outside New Mexico,
complete and attach PIT-110, Adjustments to New Mexico
Income.
Schedule CC for Non-Residents Using the Alternative
Tax Method
If you are a non-resident who qualifies to pay tax using an
Alternative Tax Method, complete and attach Schedule CC,
Alternative Tax Schedule.
Schedule CC is for taxpayers who:
•	 Have no business activities in New Mexico other than
sales,
•	 Do not own or rent real estate in New Mexico, and
•	 Have annual gross sales in or into New Mexico of
$100,000 or less.
PIT-8453 for Electronic Filing and Transmittal
Paid tax preparers, Electronic Return Originators (EROs), or
other third-party transmitters who electronically transmit New
Mexico personal income tax returns on behalf of taxpayers,
use a tax software program, or file through the New Mexico
website, must complete PIT-8453, 2023 Individual Income
Tax Declaration for Electronic Filing and Transmittal. These
transmitters must maintain in their records the taxpayers’
signatures.
PIT-8453 authorizes electronic transmission of the tax return,
authenticates the electronic part of the return, and under
certain circumstances provides a transmittal for additional
supporting documentation.
Generally, you do not need to send PIT-8453 to the Department. To find out when to submit PIT-8453 to the Department,
see the instructions for PIT-8453.

Community property states are New Mexico, Arizona, California, Idaho, Louisiana, Nevada, Texas, Washington, and
Wisconsin.

RPD-41338 to Waive Preparer Filing Requirement
If you do not want your tax preparer to file your tax return
by Department-approved electronic media, use RPD‑41338,
Taxpayer Waiver for Preparers Electronic Filing Requirement.

Unused New Mexico Net Operating Loss Carryforward

To avoid the penalty of $5 per return imposed on the paid

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tax return preparer, your tax preparer must mark the box
in the Paid preparer’s use only section on PIT-1, page 2.
The mark shows that your preparer has your RPD-41338
on file. The requirement to make sure returns are filed by
Department-approved electronic media applies only to a
2023 New Mexico PIT-1 filed in calendar year 2024. For
more details, see the instructions for the Paid preparer’s
use only section on page 35 of these instructions.

Tax Credit for Certain Venture Capital Investments
If your federal adjusted gross income includes a “qualified
diversifying business net capital gain” from the sale of “qualified diversifying business stock” on or after July 1, 2000,
and you are in full compliance with all provisions of the New
Mexico Venture Capital Investment Act, contact (505) 8271746 for details on claiming the tax credit allowed by the act.

WHEN AND WHERE TO FILE AND PAY
When and Where to File
File your return as soon as you have all the necessary information. The deadlines for filing electronic returns and paper
returns are different as described next.

Mail returns with a payment and voucher attached or payments and vouchers without a return to:
NM Taxation and Revenue Dept.
P.O. Box 8390
Santa Fe, NM 87504-8390

NOTE: For a faster refund, file your return electronically.
Electronic Returns and Payments
If you file a calendar year return and pay your tax online,
your filing deadline is April 30, 2024. All other taxpayers
must file by April 15, 2024. To avoid penalty or interest, you
must electronically file your return and electronically pay your
tax. You can file the return and pay at different times and still
qualify for the extended due date.
For a description of electronic filing and payment methods,
see About Electronic Filing on page 8.
Paper Returns To Mail
File paper returns no later than the deadline of April 15,
2024. For fiscal year taxpayers, the due date is the 15th day
of the fourth month following the close of your fiscal year.
If you file or pay late, you may need to pay interest and
penalties. See Interest and Penalties on page 15.
IMPORTANT: The April 30, 2024, deadline applies only when
both the return and the payment are filed electronically. For
taxpayers that file online on a fiscal basis, your filing deadline
is last day of the 4th month after year end.

How To Pay
Select the most convenient way to pay your taxes. You can
pay with an electronic check, a credit card, a paper check,
or a money order. See Paying Your Taxes on page 8.
Separate Tax Due Payment and Estimated Payment
Do not combine a payment for tax due on your 2023 return
with a payment for your 2024 estimated income tax liability
on the same check. If you combine a tax due payment with
an estimated tax payment in a check or money order, it is
likely they will not be properly credited to your account.
Mailing a Payment and Voucher
Do the following when mailing any payment by check or
money order:
•	 Make it payable to New Mexico Taxation and Revenue
Department
•	 Write your social security number, PIT-PV, and 2023
PIT-1 on it.
•	 Mail the voucher with your payment.
IMPORTANT: Mail a voucher only when you are making a
payment.

Determining a Timely Mailing Date for Paper Returns
If the U.S. Postal Service postmark on the envelope bears a
date on or before the due date, a mailed New Mexico income
tax return and tax payment are timely. If the due date falls
on a Saturday, Sunday, or a state or national legal holiday,
the tax return is timely when the postmark bears the date of
the next business day.

Payment Vouchers for PIT-1
Whether you submit your payment with or without your tax
return, complete PIT-PV, Personal Income Tax Payment
Voucher and submit it with your payment. If you are making
an extension or estimated payment, use either a PIT-EXT
or PIT-ES voucher (described next) to submit your payment.

If the date recorded or marked by a private delivery service is
on or before the due date, delivery through a private delivery
service is timely.

Vouchers to Use for Extension or Estimated Payments
If you make an extension payment, complete PIT-EXT,
Personal Income Tax Extension Payment Voucher. Submit
the voucher with your payment.

Where To Mail Paper Returns and Payments
Mail refund returns and returns without a payment attached to:
NM Taxation and Revenue Dept.
P.O. Box 25122
Santa Fe, NM 87504-5122
PIT-1

If you make an estimated payment, complete PIT-ES, Personal Income Estimated Tax Payment Voucher. Submit the
voucher with your payment.
IMPORTANT: The PIT-ES and your check or money order

PIT-1-14

www.tax.newmexico.gov

must indicate the correct tax year to apply the estimated
payment to.

sion box on PIT-1, line 6a. Then enter the date the extensio