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Form Pit-110 - Adjustments To New Mexico Income - New Mexico Taxation And Revenue Department Page 2

INSTRUCTIONS FOR PIT-110

REV. 09/19/2011

ADJUSTMENTS TO NEW MEXICO INCOME

Line 1

Enter total number of days worked outside New Mexico.

For example: If you have been assigned to temporary duty outside New Mexico where

supervision and control of your duties have also been temporarily transferred to a different

authority for work to be performed outside New Mexico, then these days are counted as

days outside New Mexico. If you are attending a training session outside New Mexico,

these days are not days outside New Mexico because supervision and control of your

duties still remain with your employer in New Mexico.

Line 2

Enter total working days during taxable year.

For example: If you work a normal five-day work week, enter 260 days (5 days times

52 weeks) or if you work four days a week, enter 208 days (4 days times 52 weeks).

Line 3

Divide number of days worked outside New Mexico (line 1) by the number of total work-

ing days (line 2). Enter this percentage on line 3. This calculates the percentage of days

worked outside New Mexico.

Lines 4 - 6

Compute the number of days earned for each type of leave.

Note: Use the number of days of leave earned, not taken.

Lines 7 - 9

Enter total number of days (used for: administrative leave, jury duty leave, bereavement

leave and other leave days).

Line 10

Add lines 4 through 9 and enter total.

Line 11

Multiply the number of days entered on line 10 by the percentage calculated on line 3.

Enter the result as a whole number.

Line 12

Total days outside New Mexico (add lines 1 and 11) and enter total.

Line 13

Enter the total wages earned, box 1 of W-2.

Line 14

Figure your rate of pay per day (line 13 divided by line 2) and enter amount.

Line 15

Multiply the rate per day (calculated on line 14) by total days outside New Mexico (cal-

culated on line 12) to determine the wage amount that is not taxable in New Mexico.

Line 16

Subtract the amount calculated on line 15 from the amount entered on line 13 to com-

pute New Mexico Income. Enter the amount on the PIT-B Schedule, column 2, line 1.

All line numbers refer to the line numbers on the PIT-110, Adjustments to New Mexico Income, on the front side.

THIS FORM MUST BE SUBMITTED TO THE DEPARTMENT WITH YOUR RETURN.

IF YOU E-FILE YOUR NM PIT-1 RETURN, SUBMIT FORM PIT-110 WITH FORM PIT-8453.

New Mexico Taxation and Revenue Department

Administrative Resolutions Services Bureau

P. O. Box 25122

Santa Fe, New Mexico 87504-5122

Form Pit-110 - Adjustments To New Mexico Income - New Mexico Taxation And Revenue Department Page 2

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