Questions & Answers

What's my New Mexico residency status?

When filing New Mexico income taxes, a taxpayer may be a first-year resident, full-year resident, part-year resident, or nonresident.

First-Year Resident
You are a New Mexico first-year resident if both of the following are true:

  • You moved to New Mexico during 2018 with the intent of making New Mexico your permanent place of residence.
  • You are still in New Mexico on December 31, 2018.
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.

Full-Year Resident
You are a New Mexico full-year resident if either of the following are true:
  • Your domicile was in New Mexico for the entire year.
  • You were physically present in New Mexico for a total of 185 days or more during the tax year, regardless of your domicile.
Full-year residents include persons temporarily residing in New Mexico who plan to return to their out-of-state residence and who are physically present in New Mexico for 185 days or more. Some examples are students, people vacationing in New Mexico, and those temporarily assigned to work in New Mexico.

Part-Year Resident
You are a New Mexico part-year resident if you meet all of these conditions:
  • You were a New Mexico resident for part of the year.
  • You were not physically present in New Mexico for 185 days or more.
  • On December 31, you were no longer domiciled in New Mexico and you had moved to another state, intending to maintain domicile status in that other state.
Part-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.

Nonresident
You are a New Mexico nonresident if you were not domiciled in New Mexico for any part of the tax year and you were not physically present in New Mexico for at least 185 days. Military servicemembers and their qualifying spouses who are temporarily assigned to New Mexico, but who have established residence in another state, are nonresidents. You need to file as a nonresident if you aren't a first-year resident, full-year resident, or part-year resident, but you worked in New Mexico or received New Mexico income during 2018.

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