What Is My New Mexico Residency Status?

Your New Mexico residency status determines how you report income and file your state return. New Mexico recognizes four residency classifications: Resident, First-Year Resident, Part-Year Resident, and Nonresident.

Resident

You are a New Mexico Resident if either of the following applies:

• Your domicile (permanent home) was in New Mexico for the entire year.
• You were physically present in New Mexico for 185 days or more during the tax year, regardless of your domicile.

Your domicile is the place you intend to be your permanent home and where you plan to return whenever you are away.

First-Year Resident

You are a First-Year Resident if both of the following are true:

• You moved to New Mexico during the tax year with the intent of making New Mexico your permanent home.
• You were still living in New Mexico on December 31.

You do not need to be physically present in New Mexico for 185 days to qualify as a first-year resident.

Part-Year Resident

You are a Part-Year Resident if all of the following apply:

• You were a New Mexico resident for part of the year.
• You were physically present in New Mexico for fewer than 185 days during the year.
• You moved to another state and were no longer domiciled in New Mexico on December 31.

Nonresident

You are a Nonresident if both of the following are true:

• You were not domiciled in New Mexico during any part of the tax year.
• You were not physically present in New Mexico for 185 days or more during the tax year.

Even as a nonresident, you may still need to file a New Mexico return if you have New Mexico-source income and are required to file a federal return.

Special Rules for Married Taxpayers

If one spouse is a New Mexico resident and the other spouse is not, you should generally file separate state returns using the Married Filing Separately filing status.

To file correctly in the program:

1. File the federal return for the primary taxpayer and wait for it to be accepted.
2. Once accepted, update the filing status to Married Filing Separately for the primary taxpayer and file the separate state return, if required.
3. The second spouse should create a new account and file their own separate state return, if required.

This process helps ensure each spouse reports income and residency status correctly on their New Mexico return.