According to the New Mexico instructions:
A New Mexico Resident is an individual who is domiciled in New Mexico 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 more than 185 days 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, file Married Filing Separate returns. To file separate returns within your account, you can file the federal return and wait for the return to be accepted. Then, change the filing status for the primary taxpayer and file a separate return for the first spouse. The second spouse will need to create a new account and file the separate state return in that account (if required to file).
For more information, see: