To claim any refundable rebates or credits (sections II through V) on your New Mexico return, you or You must have been a resident of New Mexico during the tax year.
- You must have been a resident of New Mexico during the tax year.
- You must have been physically present in New Mexico for at least six months during the tax year (except to claim the child day care credit).
- You were not eligible to be claimed as a dependent of another taxpayer during the tax year.
- You were not an inmate of a public institution for more than six months during the tax year.
***Important: Eligibility for all rebates and credits depends on Modified Gross Income.
If either you or your spouse meets the general qualifications, but not both, then the non-qualifying spouse is not eligible.
Dependents who are not residents of New Mexico DO NOT qualify as a household member for purposes of claiming the low income comprehensive tax rebate.
Dependents who are residents of New Mexico, but are not physically present in New Mexico for at least 6 months, qualify as household members for purposes of claiming the Low-Income Comprehensive Tax Rebate.
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