Instructions Draft For Pit-1 - New Mexico Personal Income Tax Return - 2013 Page 44
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44The types of medical expenses that
tax year, when the couple could have
Active duty, as defined in 37 USC 101,
you may include are described in
filed a joint return, may each claim only
means full-time duty in active service.
the instructions for the PIT-1 return,
one-half of the deduction allowed on a
It includes the following:
line 16, with one exception. You may
joint return.
include unreimbursed and uncompen-
• Full-time training duty
sated medical care expenses included
LINE 19
• Annual training duty
in itemized deductions on federal Form
New Mexico National Guard member
DRAFT 1.1
• Full-time National Guard duty
1040, Schedule A.
life insurance reimbursements tax
exemption
• Attendance, while in active service,
NOTE: If you are eligible to claim the
at a school designated as a service
medical care expense exemption for
An individual who receives a reim-
school by law or by the Secretary of
persons age 65 years or older, you
bursement from the National Guard
the service
are also eligible to claim the refund-
Service Member’s Life Insurance
9/6/2013
able medical care credit for persons
Reimbursement Fund may claim a
Armed forces includes the Army, Navy,
65 years or older reported on Schedule
personal income tax exemption in the
Air Force, Marine Corps, and Coast
PIT-RC, line 23. This gives you an ad-
amount of the reimbursement.
Guard. Pay, wages, or salaries paid
ditional tax benefit. To claim that tax
by the U.S. Public Health Service does
credit, you must complete Schedule
The New Mexico Office of Military Af-
not qualify for the exemption.
PIT-RC.
fairs issues the reimbursement and
sends each recipient a Form 1099-
NOTE: If you have income from inside
To calculate the unreimbursed and un-
Misc for the reimbursement. If you
and outside New Mexico, also see the
compensated medical care expenses
claim a New Mexico National Guard
instructions for 2013 Schedule PIT-B,
on PIT-ADJ, you may include the fol-
member life insurance reimburse-
lines 1 and 11.
lowing:
ments tax exemption, attach Form
1099-Misc to support your exemption.
LINE 17
• Unreimbursed and uncompensated
Medical care expense exemption for
medical care expenses used to
LINE 20
persons age 65 years or older
compute the medical care expense
Taxable refunds, credits, or offsets
deduction claimed on PIT-1, line 16,
of state and local income taxes from
If you or your spouse are 65 years of
and
federal Form 1040, line 10
age or older, and you paid unreim-
• All qualified expenses used to
bursed and uncompensated medical
calculate the refundable medical
For tax years beginning on or after
care expenses of $28,000 or more
care credit for persons 65 or older
January 1, 2011, a deduction is al-
during tax year 2013, you may claim
reported on Schedule PIT-RC, line
lowed for the amount you entered on
an exemption of $3,000. The medical
23.
the current year federal Form 1040,
care expenses may be for the care of
line 10, for Taxable refunds, credits
any combination of you, your spouse,
LINE 18
or offsets of state and local income
or dependents.
Deduction for organ donation-
taxes.
related expenses
The deduction is allowed for out-of-
To qualify, you must have itemized
state residents with an income tax
Enter any human organ donation-relat-
your deductions and included these
responsibility to New Mexico. How-
ed expenses, not to exceed $10,000.
refunds, credits, or offsets in adjusted
ever, when medical expenses are for
This includes your or your dependent’s
gross income on a prior year federal
services provided by a medical doctor,
lost wages, lodging, and travel expens-
Form 1040, Schedule A. You are re-
osteopathic physician, or psychologist,
es incurred during the taxable year.
quired to report the taxable refunds
the person providing the service must
“Human organs” are defined as all or
credits or offsets of state and local in-
be licensed or certified to practice in
part of a heart, liver, pancreas, kidney,
come taxes on the current year (2013)
New Mexico.
intestine, lung, or bone marrow.
federal Form 1040.
If you qualify for this exemption, enter
Each person of a married couple who
$3,000.
chooses to file separate returns for a
The Department encourages all taxpayers to file electronically.
Electronic filing is fast and secure. It provides the fastest turnaround for a refund and
saves tax dollars, costing less to process than a paper return.
PIT-ADJ
- 6 A -
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