According to New Mexico Instructions for filing a PIT-1, you must file a New Mexico income tax return if you are required to file a federal return and you have income from New Mexico sources.
Residents must file if:
- You are required to file a federal return.
- You want a refund for any New Mexico withholdings from your wages.
- You want to claim any New Mexico credits.
Nonresidents must file if:
- You are required to file a federal return.
- You have income from any New Mexico source whatsoever.
New Mexico requires that you use the same filing status as the one you used on your federal tax return.
New Mexico is a community property state.
In a community property state, most property that is acquired during a marriage is considered owned jointly by both spouses. In the event of death, divorce or annulment the property is divided. Community property laws also apply to Registered Domestic Partners (RDP's) in certain states, such as California and Washington. Federal tax law generally defers to state law on matters relating to property.
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