To claim most refundable rebates or credits (sections II through V) on your New Mexico return, you or your spouse must meet the basic qualifications listed below or all members of your household do not qualify. You or your spouse:
- 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.
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.
For more information on this topic, please click here.