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 rebates or 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.
When you are married filing separately, each spouse must report 50% of the 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 for the full tax year
• 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.
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