[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-5634":3},{"rec_id":4,"title":5,"text":6},"5634","Am I a first-year resident of New Mexico?","You are a New Mexico first-year resident if \u003Cb>both\u003C/b> of the following are true:\r\n\u003Cul>\r\n\u003Cli>You moved to New Mexico during 2025 with the intent of making New Mexico your permanent place of residence.\u003C/li>\r\n\u003Cli>You are still in New Mexico on December 31, 2025.\u003C/li>\r\n\u003C/ul>\r\nYou 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.",1777391585179]