According to the New Mexico instructions:
A New Mexico Resident is an individual who is domiciled in New Mexico for the entire year or physically present in the state for 185 days or more (no matter where domiciled).
A First Year Resident is an individual that moved into New Mexico during the tax year with the intent of making New Mexico a permanent place of residence and were still present on December 31st.
A Nonresident is an individual that is not domiciled in New Mexico for any part of the year and did not spend 185 days or more in New Mexico.
A Part-Year Resident is an individual that was a resident for part of the year but did not spend more than 185 days in New Mexico and is no longer domiciled in New Mexico on December 31st.
If one spouse is a resident and the other is not, you should file separate tax returns using the Married Filing Separately status. To do so within your account:
- File the federal return for the primary taxpayer and wait for it to be accepted.
- Once accepted, update the filing status to Married Filing Separately for the primary taxpayer and file the separate state return (if required).
- The second spouse must create a new account and file their own separate state return, if they are required to file.
This process ensures each spouse files their taxes correctly according to their residency status.
For more information, see: