You are a New Mexico first-year resident if
both of the following are true:
- You moved to New Mexico during 2025 with the intent of making New Mexico your permanent place of residence.
- You are still in New Mexico on December 31, 2025.
You need not have been physically present in New Mexico for at least 185 days. If you are a former New Mexico resident who returned to New Mexico and you were a nonresident for at least one full tax year, you may file as a first-year resident. First-year residents who change domicile during the year are not residents of New Mexico for income tax purposes for periods when the taxpayer's domicile is outside New Mexico.
