Who is eligible for the Armed Forces Active Duty Pay deduction?

Enter the pay, wages, or salaries paid to you or your spouse for U.S. Armed Forces active duty service if it was included in your federal adjusted gross income. This exemption from state income tax applies to residents and nonresidents of New Mexico.

Active duty, as defined in 37 USC 101, means full-time duty in active service, and includes the following:
  • Full-time training duty
  • Annual training duty
  • Full-time National Guard duty
  • Attendance, while in the active service, at a school designated as a service school by law or by the Secretary concerned.
Armed forces includes the Army, Navy, Air Force, Marine Corps, and Coast Guard. Pay, wages, or salaries paid by the U.S. Public Health Service does not qualify for the exemption.

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