Instructions Draft For Pit-1 - New Mexico Personal Income Tax Return - 2013 Page 3
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44GENERAL INFORMATION
WHO MUST FILE
New Mexico’s law says every person:
Your military pay is not subject to
allocates wages, salaries, tips, and
New Mexico income tax if your per-
other income from services performed
• Who is a New Mexico resident
on Schedule PIT-B, as if from New
manent home (domicile) was in New
or has income from New Mexico
Mexico when you entered the military,
Mexico sources. The resident does
sources and
this even if the income was earned in
but you have established domicile
• Who is required to file a federal
in another state and changed your
another state. See Guidance for New
income tax return
DRAFT 1.2
legal residence for withholding state
Mexico Resident Military Spouses
must file a personal income tax return
income tax.
Claiming Relief From Another State’s
Income and Withholding Tax Require-
in New Mexico.
ments on the Taxation and Revenue
Military pay of an enrolled member
of an Indian nation, tribe, or pueblo is
Department’s website at
New Mexico Residents
exempt when the servicemember’s
newmexico.gov for details. Search
If you are a New Mexico resident, you
10-08-2013
must file a New Mexico return if you
home of record is on the lands of that
for Form RPD-41348 and then click
Indian nation, tribe, or pueblo and the
the Guide link.
meet any of the following conditions:
legal residence for state withholding
• You must file a federal return.
tax purposes has not been changed.
A non-resident of New Mexico, who is
• You want to claim a refund of any
a qualifying servicemember’s spouse
New Mexico state income tax with-
Military Servicemembers’ Spouses
living in New Mexico, completes a New
held from your pay.
Beginning with tax year 2009, the
Mexico PIT-1 return as a non-resident
• You want to claim any New Mexico
taxpayer and allocates income from
Military Spouses Residency Relief
rebates or credits.
Act allows military servicemembers’
services performed in New Mexico to
their state of residence on Schedule
spouses, who move to a state solely
Non-Residents
to be with their spouses who are in
PIT-B. A part-year or first-year New
Non-residents, including foreign
that state because of military orders,
Mexico resident, who is a qualifying
nationals and persons who reside in
servicemember’s spouse, allocates
to keep the residency status of their
states without income taxes, must
state of domicile and allocate their
income from services performed in
file in New Mexico when they have
New Mexico to New Mexico during
non-military wages, salaries, tips, and
a federal filing requirement and have
other income from services performed
periods in which they were residents
income from any New Mexico source
to their state of residence, even if it
of New Mexico.
whatsoever.
was earned in another state.
A military servicemember’s spouse,
Military Servicemembers
who is eligible to claim an exempt
The following restrictions apply:
If you are a member of the United
New Mexico withholding status based
•
The servicemember must have
States armed forces, were a resident
on the Military Spouses Residency
declared “legal residence for pur-
of New Mexico at the time of enlist-
Relief Act, must annually submit Form
poses of withholding state income
ment, and have not changed your
RPD-41348, Military Spouse With-
taxes from military pay” in the
legal residence for purposes of with-
holding Tax Exemption Statement, to
other state.
holding state income tax from military
the employer or payor responsible for
•
The servicemember must be in
pay, your income may be taxable to
withholding New Mexico tax. A copy,
the state in compliance with mili-
New Mexico. You are required to file
signed by the employer or payor, must
tary orders.
a resident return.
be kept in the taxpayer’s records. Do
•
The servicemember’s spouse
not submit Form RPD-41348 with
must be in the state solely to be
NOTE: You may claim a deduction
your PIT-1 return unless the Depart-
for military active duty pay included in
with their spouse.
ment requests the copy. A new Form
federal adjusted gross income.
RPD-41348 must be signed by the
NOTE: The non-resident service-
employer or payor annually, or when
member must continue to allocate
You are still a New Mexico resident if
the military servicemember’s spouse
non-military income from services
your permanent home (domicile) was
situation changes.
in New Mexico when you entered the
performed to the state in which the
income was earned.
military, and you kept New Mexico as
Member of an Indian Nation, Tribe,
your legal residence for state with-
or Pueblo
A resident of New Mexico who, is a
holding tax purposes. You must file
The income of Indians who worked or
qualifying servicemember’s spouse
a New Mexico resident return even
lived on lands outside the Indian na-
if you are presently serving outside
living in another state, completes a
tion, tribe, or pueblo of which they are
PIT-1, New Mexico Personal Income
New Mexico.
members is subject to New Mexico
Tax return, as a resident taxpayer and
personal income tax.
PIT-1
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newmexico.gov
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