Si usted califica, esta requirido hacer ciertas addiciones a su ingreso bruto ajustado federal
- Interés y Dividendos de Bonos Exento de Impuestos Federal: Ingrese el interés o dividendos del ingreso de bonos estatales y municipals que fuisen excluidos de su ingreso ajustado bruto federal. Esto significa que todas las obligaciones estatales y municipales como los intereses federales no sujetos a impuestos y dividendos deben ser reportados en los formularios del IRS 1040 y 1040A. Si ha restado gastos para ingreso de inversión no sujeto a impuestos en su declaración federal, agregelos a esta linea para determiner su ingresos tributarios. Una deducción para interés y dividendos de obligaciones son exemptos de impuestos tributarios de Nuevo Mexico estos son permitidos en Schedule PIT-ADJ.
- Perdida Neta de Operación: Ingrese la cantidad de cualquier perdida neta de operación
- Net Operating Loss: Enter the amount of any federal net operating loss carry-forward or carryback from “Other income” (line 21) of the IRS Form 1040. Enter as a positive amount. The federal net operating loss carry-forward is added to the income you reported on line 7 of the Form PIT-1 because the rules for applying a net operating loss deduction to New Mexico taxable income are different from the federal rules. See the instructions for PIT-ADJ, for more information on the deduction for a New Mexico net operating loss carry-forward.
- Contributions Refunded from the NM Education Trust Fund: Enter the amount of contributions refunded to you during the tax year from the New Mexico Education Trust Fund (from one of the New Mexico-approved Section 529 college savings plans) if you closed a New Mexico-approved Section 529 college savings plan account, and enter contributions rolled-over from a New Mexico-approved Section 529 college savings plan account to a non-New Mexico-approved Section 529 college savings plan account. Do this only if you deducted the Contributions to a New Mexico-approved Section 529 Plan on Schedule PIT-ADJ of an earlier New Mexico personal income tax return. Do not include earnings refunded
For additional information pertaining to Schedule PIT-ADJ, please click here.