To qualify, you or your spouse must be 100 years or older at the end of the tax year for which you claim the exemption.
Unmarried centenarians do not need to file a return unless they want to claim rebates and credits available for low-income filers.
New Mexico is a community property state. Rules are different for married 100-year-olds. Married centenarians filing jointly or separately may exempt half of all community income and all of the centenarian's separate income. If you report an exemption for more, or less, than 50% of total joint income, attach a statement showing a correct division of community and separate income and payments.
Persons 100 years old or older may not claim combined exemptions and deductions for more than 100% of income.