Instructions Draft For Pit-1 - New Mexico Personal Income Tax Return - 2013 Page 4
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44Enrolled members of an Indian nation,
Spouses who accompany military
changed until you can show that you
tribe, or pueblo who lived on the lands
personnel to New Mexico, and do not
have abandoned it and established
of the Indian nation, tribe, or pueblo
qualify under the Military Spouses
a new domicile outside New Mexico.
where they are members and whose
Residency Relief Act, must report
entire income was earned from work
as residents of New Mexico, regard-
A change of domicile must be clear
on those lands do not need to file a
less of domicile, if they are physically
and convincing. Easily controlled
New Mexico income tax return. The
present in New Mexico for 185 days
factors are not the primary factors to
income of a spouse or dependent of
or more.
consider in deciding where you are
an “enrolled member” is also exempt,
domiciled. If you move to a new loca-
provided the spouse or dependent
First-Year Resident
tion but intend to stay there only for a
DRAFT 1.2
lives and works within the boundar-
You are a first-year resident if you
limited amount of time (no matter how
ies of the member’s nation, tribe, or
moved to New Mexico during the tax
long), your domicile does not change.
pueblo.
year with the intent of making New
If your domicile is New Mexico and
Mexico your permanent place of resi-
you go to a foreign country for a busi-
Lands include formal and informal
dence. A first-year resident need not
ness or work assignment, or for study,
reservations, dependent Indian com-
have been physically present in New
research, or any other purpose, your
10-08-2013
munities, and Indian allotments,
Mexico for at least 185 days. A former
domicile does not change unless you
whether restricted or held in trust by
New Mexico resident who returns to
show that you definitely do not intend
the United States.
the New Mexico may file as a first-year
to return to New Mexico.
resident if that person has been a non-
Military pay of an enrolled member
resident for at least one full tax year.
Physical Presence. To determine
of an Indian nation, tribe, or pueblo is
whether you were physically present
exempt when the servicemember’s
Part-Year Resident
in New Mexico for a total of 185 days,
home of record is on the lands of that
A New Mexico part-year resident is
count each day you were here for 24
Indian nation, tribe, or pueblo and the
a person who was a New Mexico resi-
hours. For example, a person who
legal residence for state withholding
dent for part of the year and was not
resides in Texas but works in New
tax purposes has not been changed.
physically present in New Mexico for
Mexico was physically present in New
185 days or more, but on December
Mexico for 185 partial days during the
Retirement or pension income is ex-
31 was no longer domiciled in New
tax year. Because he was not here
empt only when the enrolled member
Mexico and had moved to another
for 24 hours for any day, he is not a
lives within the boundaries of the
state, intending to maintain domicile
resident for New Mexico income tax
member’s nation, tribe, or pueblo,
status in that other state.
purposes.
and the retirement or pension is the
result of employment on the member’s
Part-year residents and first-year
NOTE: The 185 days do not have to
Indian nation, tribe, or pueblo. Retire-
residents who change domicile dur-
be consecutive.
ment or pension income from employ-
ing the year are not residents of New
ment off the lands of the nation, tribe,
Mexico for income tax purposes for
Resident
or pueblo may not be exempted.
periods when the taxpayer’s domicile
For purposes of the Income Tax Act,
is outside New Mexico.
you are a New Mexico resident if
Definitions of Domicile, Resident,
your domicile was in New Mexico for
First-Year Resident, Part-Year Resi-
For example, if you moved to New
the entire year, or if you were physi-
dent, and Non-Resident
Mexico during the tax year, intending
cally present in this state for a total of
For most taxpayers, your resident sta-
to make New Mexico your permanent
185 days or more during the tax year,
tus for income tax purposes depends
place of residence, your income is
regardless of your domicile.
on where you were domiciled during
taxed as non-resident for the period
the tax year and whether you were
before your move to New Mexico. Ad-
Residents include persons tempo-
physically present in New Mexico
ditionally, if you were a New Mexico
rarily residing in New Mexico who
for a total of 185 days or more dur-
resident for fewer than 185 days dur-
plan to return to their out-of-state
ing the tax year.
ing the tax year, and before Decem-
residence and who are physically
ber 31 you moved to another state,
present in New Mexico for 185 days
Domicile
intending to maintain domicile status
or more. Included are students, per-
Your domicile is the place you intend
in that other state, your income is
sons vacationing in New Mexico, and
as your permanent home. It is the
non-resident income for periods after
those temporarily assigned to work in
state where your permanent home
your move.
New Mexico.
is located and where you intend to
return whenever you are away (as on
Non-Resident
Military personnel temporarily as-
vacation, business assignment, edu-
You are a New Mexico non-resident
signed to New Mexico who have es-
cational leave, or military assignment).
if you were not domiciled in New
tablished legal residence for purposes
You can have only one domicile.
Mexico for any part of the tax year
of income tax withholding outside New
Your New Mexico domicile is not
and you were not physically present
Mexico are not New Mexico residents.
PIT-1
- 3 -
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial