Instructions Draft For Pit-1 - New Mexico Personal Income Tax Return - 2013 Page 25
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444. “Physician” means a medical doc-
LINE 17
treatment or prevention of disease, or
care for the purpose of affecting any
tor, osteopathic physician, dentist,
New Mexico Taxable Income
podiatrist, chiropractic physician or
structure or function of the body, if pro-
psychologist licensed or certified to
Add lines 9, 10, and 11, then subtract
vided by a physician or in a health
practice in New Mexico.
the sum of lines 12, 13, 14, 15, and 16.
care facility. Cosmetic surgery is not
Enter zero if the result is negative. This
eligible;
Physicians licensed or certified to
is your New Mexico taxable income.
practice in New Mexico are recognized
b. Prescribed drugs or insulin, and
for this deduction. Also qualified are
Line 18 shows your New Mexico tax
oxygen. A “prescribed drug” is a drug
licensed practical nurses and regis-
due based on your calculation of New
or biologically active substance for
DRAFT 1.2
tered professional nurses licensed in
Mexico taxable income amount on
use in or on humans that requires a
prescription or administration by a
New Mexico. Costs of care provided by
line 17.
other health care professionals such
person licensed to do so. Costs for
as physical therapists, acupuncturists,
LINE 18
over-the-counter drugs are not eligible.
and others licensed by the New Mexico
New Mexico Tax
Prescribed drugs for animals are not
Department of Health are deductible
eligible;
10-08-2013
only if the care was provided in their
Calculate your tax. Use either the
offices or at other qualified health care
rate tables beginning on page 1T or
c. Qualified long-term care services
facilities in New Mexico.
on Schedule PIT-B. You must also
as defined in Section 7702B (c) of the
complete line 18a. Complete Schedule
Internal Revenue Code;
Keep full documentation of all medical
PIT-B to calculate your tax if you have
care expenses for which you claim a
income from sources inside and out-
d. Insurance covering medical care,
deduction on this line. Do not send
side New Mexico. Otherwise, use the
including amounts you paid as premi-
the documentation with your tax
tax rate tables. When using the rate
ums under part B of Title XVIII of the
return. Keep your receipts in case you
tables, please be very careful. MAKE
Social Security Act (Medicare) or for
are selected for audit or verification of
SURE you use the taxable income
a qualified long-term care insurance
deductions claimed.
amount on line 17.
contract defined in Section 7702B (b)
of the Internal Revenue Code, if the
insurance or other amount is income
Married couples filing separately may
If you qualify to file Schedule CC, Al-
claim only those expenses person-
ternative Tax Schedule, enter only the
for the tax year;
ally incurred. They may not claim any
amount from Schedule CC, line 3 on
expenses the spouse has already
line 18. Schedule CC is to be used by
e. Nursing services, regardless
claimed or plans to claim.
taxpayers who:
of where the services are rendered,
if provided by a practical nurse or a
• Have no business activities in New
Do not claim payments to a veterinar-
professional nurse licensed to practice
Mexico other than sales,
ian or veterinary clinic or any other
in the state according to the Nursing
• Do not own or rent real estate in
expenses for family pets or other
Practice Act;
New Mexico, and
animals.
• Have annual gross sales in or into
f. Specialized treatment or the
New Mexico of $100,000 or less.
You may claim the medical care
use of special therapeutic devices if a
expense deduction in an amount
physician prescribes the treatment or
LINE 18a
equal to the percentage of medical
device, and the patient can show that
New Mexico Tax Computation In-
care expenses paid during the tax year
the expense was incurred primarily for
dicator
the prevention or alleviation of a physi-
based on the filing status and adjusted
On line 18a, mark the indicator box
gross income. See the Medical Care
cal or mental defect or illness. “Special
with an R if you used the rate tables,
Expenses table on page 23.
therapeutic devices” include corrective
or B if you used the Schedule PIT-B
eyeglasses, contact lenses and hear-
to compute your tax. If you compute
LINE 16a
ing aids prescribed by a physician.
your tax using Schedule CC, enter R.
Expenses for guide dogs, however,
Unreimbursed and Uncompen-
sated Medical Care Expenses
are excluded;
Non-resident taxpayers who elect to
compute tax on gross royalty income
Enter the total of unreimbursed and un-
g. Care in an institution other than
under $5,000, using special proce-
compensated medical care expenses
a hospital, such as a sanitarium or rest
dures instead of filing a PIT-1 return
home, if the principal reason for the
used to compute the medical care
and Schedule PIT-B, enter the gross
expense deduction claimed on line
presence of the person in the institution
royalty income from New Mexico
16. To claim the medical care expense
is to receive the medical care available.
sources on line 17 and enter a Y in
deduction, complete both lines 16 and
If the meals and lodging are a neces-
box 18a of the PIT-1. Compute the tax
16a or any medical care expense de-
sary part of such care, the cost of the
by applying the tax rate tables to the
meals and lodging are “medical care
duction will be denied.
gross royalty income. Then follow the
expenses.”
PIT-1
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