Instructions Draft For Pit-1 - New Mexico Personal Income Tax Return - 2013 Page 20
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44or certain military servicemembers
person other than the taxpayer or tax-
required if you are granted a federal
and their qualifying spouses, must
payer’s spouse. See Representatives
extension for a period of more than six
mark R in the Residency status
of Deceased Taxpayers on page 4 for
months, or granted a New Mexico ex-
box.
further details.
tension for military personnel deployed
•
in a combat zone. See Extension of
First-Year Resident. If you moved
LINE 5
Time to File on page 13 of these in-
into New Mexico during the tax
Exemptions
structions for more information.
year with the intent of establishing
domicile in New Mexico, mark F
Enter the number of exemptions al-
Reminder: An extension of time to
in the Residency status box. You
lowed on your federal return for your-
file your return DOES NOT extend
are a first-year resident whether
self, your spouse if filing a joint return,
DRAFT 1.2
your time to pay.
or not you were physically present
and your qualifying dependents. New
in New Mexico for fewer than 185
Mexico uses the same definitions and
LINE 7
days during the tax year.
qualifications as the IRS to determine
Filing Status, Boxes 1 - 5
•
Part-Year Resident. If you were
if someone is your dependent.
physically present in New Mexico
Show your filing status by marking
If you were or your spouse was a de-
for fewer than 185 days during the
10-08-2013
an X in the box to the left of the filing
pendent or qualify as a dependent of
tax year, and you were domiciled in
status. Use the same filing status on
another individual for federal income
New Mexico during part of the tax
your PIT-1 return that you used on
tax purposes, whether or not you or
year but not on the last day of the
your federal return. If you did not file a
your spouse were claimed as a de-
tax year, mark P in the Residency
federal return, use the filing status you
pendent on the other person’s federal
status box.
would have used for federal income
return, exclude that spouse from your
•
Non-Resident. If you were physi-
tax purposes.
allowable exemptions.
cally present in New Mexico for
fewer than 185 days and you were
The next examples show when to enter
NOTE: New Mexico is a community
not domiciled in New Mexico during
1, 2, or 00 exemptions:
property state. For married persons
any part of the year, mark N in the
• If neither you nor your spouse can
filing separately or divorced during
Residency status box.
be claimed as a dependent of an-
2013, or married persons filing jointly
•
Military servicemembers and
other individual for federal income
and claiming the exemption for income
their qualifying spouse’s tempo-
tax purposes, enter 1 exemption
of persons 100 years or older, or al-
rarily assigned to New Mexico
if married filing separately and 2
locating and apportioning income in
who have established residency
exemptions if married filing jointly.
and outside New Mexico, both your
outside New Mexico enter N.
New Mexico and federal returns MUST
• If filing jointly and if someone can
reflect a correct division of community
claim you or your spouse, but not
See Resident, First-Year Resident,
and separate income and payments.
both, on the federal return, enter 1
Part-Year Resident, and Non-Resident
exemption.
on page 3 for more information.
If your income and payments are not
• If filing jointly and both you and your
evenly distributed, attach a copy of a
New Mexico’s law says every person
spouse qualify to be claimed as a
statement reflecting a correct division
with income from New Mexico sources
dependent on another person’s
of community and separate income
who is required to file a federal income
federal return, your allowable ex-
and payments. Include your spouse’s
tax return must file a personal income
emption is 00.
or former spouse’s name and SSN on
tax return in New Mexico. This includes
the statement. Attach the statement
non-residents who have income from
LINE 6
explaining the division of community
wages, rents, royalties, businesses,
Extension of Time to File
income and payments to your PIT-1
estates ... every New Mexico source.
return even if you did not file a federal
Even foreign nationals and persons
Mark an X in the extension indicator
return. See Publication FYI-310, Com-
who reside in states that do not have
box on PIT-1, line 6 and enter the date
munity Property, Divorce, Separation
income taxes must file in New Mexico
(mm/dd/ccyy) the extension expires. If
and Your New Mexico Income Tax, for
when they have a federal filing require-
you were granted a federal automatic
more details.
ment and have income from any New
six-month extension (through October
Mexico source whatsoever.
15th) or you received approval for a
If you marked box 3 of line 7 for Filing
New Mexico extension, it is not neces-
Status married filing separately, you
Deceased Taxpayer or Spouse
sary to attach a copy of federal Form
must enter your spouse’s name and
On lines
4c
or 4d, enter the date (mm/
4868, Application for Automatic Exten-
SSN on lines 2a and 2b.
dd/ccyy) of death if the taxpayer or
sion of Time to File U.S. Individual In-
the spouse named on the return died
come Tax Return, or New Mexico Form
If you marked box 4 of line 7 for Filing
before the return is filed. Enter the
RPD-41096, Application for Extension
Status head of household, you must
claimant’s name and SSN on lines 4a
of Time to File.
enter the name of the person who
and 4b only when the refund must
qualifies you as head of household if
be made payable to the order of a
Special instructions and backup are
PIT-1
- 19 -
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