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NM Nonresident and Part Year Resident

Tax Year 2013

 

This worksheet is used to file the taxpayer's state tax return as a part-year resident or nonresident of New Mexico.

 

Who Must File
A taxpayer who has income from New Mexico sources must file a state return if he or she is required to file a federal tax return or wants to claim a refund or any rebates and credits.

 

For more information and details, see the 2013 New Mexico Personal Income Tax Return Instructions.

Residency Status 

Residency Status and Dates

Select the taxpayer's residency status during the tax year from the dropdown list, either "Nonresident" or "Part-year resident".

 

Part Year Residency Dates
Enter the period of residency if the taxpayer was a part-year resident.

 

Enter the period of residency for the spouse if this period differs from the taxpayer.

New Address Check the box only if the taxpayer's address is new or has changed since the previous tax year.

PIT-1 Deductions

Line 16a

Unreimbursed and Uncompensated Medical Care Expenses
Enter the amount of eligible medical care expenses (defined below) incurred during the tax year only if the taxpayer is not itemizing deductions on the federal and state return.

 

Do not include any of the following:

  • Amounts entered on the federal return, or
  • Amounts that have been reimbursed or were paid from nontaxable income.

Eligible Medical Care Expenses
Please see pages 20 through 22 of the 2013 New Mexico Personal Income Tax Return Instructions for a complete list of expenses that are and are not deductible from New Mexico income. Please note that some insurance premiums are included while services from doctors who are not licensed in New Mexico are not.

PIT-ADJ - Schedule of Additions and Deductions

Additions to Federal Adjusted Gross Income
Contributions Refunded from the New Mexico Education Trust Fund

Enter the amount of contributions refunded to the taxpayer and/or spouse during the tax year from a New Mexico Education Trust Fund, if applicable, to the extent that those contributions were deducted on a previous year's New Mexico return.

 

Do not include any earnings from the account, earnings rolled-over to a non-New Mexico approved Section 529 college savings plan, or qualified distributions from the account.

Deductions From Adjusted Gross Income

Taxable Railroad Retirement Act Annuities and Benefits

Enter the amount of taxable Railroad Retirement Act annuities and benefits received and taxable sick pay received under the Railroad Unemployment Insurance Act to the extent that these amounts were included as federal taxable income.

Income of an Indian that was Wholly Earned on the Lands of the Reservation or Pueblo

Income Amount
Enter the amount of qualified exempt Indian income earned or received by the taxpayer and/or spouse.

 

Indian Nation, Tribe or Pueblo Name - Taxpayer
Enter the name of the Indian Nation, Tribe or Pueblo to which the taxpayer belongs and on which he or she lives and works, if some or all of the income above was the taxpayer's income.

 

Indian Nation, Tribe or Pueblo Name - Spouse
Enter the name of the Indian Nation, Tribe or Pueblo to which the spouse belongs and on which he or she lives and works, if some or all of the income above was the spouse's income.

 

Qualified Exempt Indian Income
This includes income earned on the lands of the nation, tribe, band or pueblo of which the taxpayer and/or spouse is a member, during periods of time when the taxpayer and/or spouse was/were living on the land.

 

Include military pay if the home of record is the taxpayer's and/or spouse's own Indian nation, tribe, band or pueblo lands.

 

Include retirement or pension income only if the retirement or pension is the result of employment on the taxpayer's and/or spouse's work on the lands of the Indian nation, tribe, band, or pueblo.

Deduction for Contributions to a NM approved Section 529 College Savings Plan

Enter contributions made to a New Mexico Education Trust Fund.

 

Include principal and earnings amounts rolled over into a New Mexico-approved Section 529 college savings plan from a non-New Mexico-approved Section 529 college savings plan.

 

Do not include amounts contributed to a non-New Mexico approved plan. 

Exemption for NM National Guard Member Life Insurance Reimbursements

Enter the amount of a reimbursement received from the National Guard Service Member's Life Insurance Reimbursement Fund which can be found on a Form 1099-Misc sent to the taxpayer and/or spouse by the New Mexico Office of Military Affairs.

 

Do not include any amounts that are not reported as federal income.

Military Active Duty Pay

Enter the amount of military wages paid for active duty military services (defined below) in the armed forces of the United States to the extent the amount was included in federal income.

 

Active Duty Military Services
This is defined as full-time duty in active service, including full-time trainings duty, annual training duty, full-time National Guard duty, and attendance while in active duty at a school designated as a service school by law or by the Secretary concerned.

 

Armed Forces
This includes the Army, Navy, Air Force, Marine Corps and Coast Guard only.

Deduction for Organ Donation-Related Expenses

Enter up to $10,000 for expenses incurred by the taxpayer, spouse, or dependent as the result of a human organ donation including lost wages, lodging and travel expenses.

PIT-CR - Non-Refundable Credit Schedule
Job Mentorship Tax Credit

Enter the taxpayer's and/or spouse's job mentorship tax credit for the current year and any carryover allowed from a previous year.

 

This credit is available to taxpayers who hire youth participating in career preparation youth programs and meet other certain requirements. The taxpayer must also obtain a signed Form RPD-41279, Job Mentorship Tax Credit Certificate Request Form from the student's secondary school.

PIT-RC - NM Rebate and Credit Schedule
Click the Upload button to add this form to the return.

Public Assistance, AFDC, Welfare Benefits and SSI

Enter any amounts received from public assistance, TANF or a similar program, any welfare and general assistance benefits received, and/or Supplemental Security Income (SSI) received.

 

Do not include any amounts for medical care benefits, rent subsidies, weatherization, or energy and housing rehabilitation benefits.

Gifts of Cash or Marketable Tangible Items Received

Enter all gifts of cash or the reasonable value of marketable tangible items received by any member of the household regardless of who gave the items.

Property Tax Paid for Calendar Year on Principal Place of Residence

Enter the property taxes paid for the calendar/tax year on the taxpayer's and/or spouse's principal place of residence in New Mexico.  

 

Note: This credit is only available to certain taxpayers which will be automatically determined.

Rent Paid for Calendar Year on Principal Place of Residence

Enter the rent paid for the calendar/tax year on the taxpayer's and/or spouse's principal place of residence in New Mexico.  

 

Include amounts paid to the landlord as a rent subsidy from a government entity.

Check Box

Check the box if the amount entered on the previous line includes rent subsidy from a government entity.

County

Select from the dropdown list the taxpayer's county of residence, if it is Los Alamos or Santa Fe.

Special Needs Adoption Tax Credit

Enter $1000 (or $500 if married filing separately) for each qualified special needs child adopted by the taxpayer and spouse.

 

A certificate issued by the Human Services Department or a licensed child placement agency must be attached to the return the first year the credit is claimed. A certificate does not need to be attached for subsequent years.

PIT-D - Voluntary Contributions Form
Complete this section if the taxpayer wishes to donate all or part of a refund to one or more of the special funds shown below. A decision to make a contribution is final, and the taxpayer may not change contributions on an amended return.

 

Note: If the taxpayer is not due a refund but wishes to contribute to any of the funds, please do not send the contributions to the Taxation and Revenue Department. Rather, send them directly to the appropriate addresses listed below.

Funds

Enter the amount the taxpayer would like to donate from his or her refund to one or more of the funds listed.

PIT-B - NM Allocation and Apportionment of Income Schedule
This schedule is used by part-time residents and nonresidents to report income from New Mexico sources.

 

See the Instructions for the 2013 PIT-B Schedule for more information and details.

New Mexico Source Income and Adjustments

Dividends and Interest Enter the amount of dividends and interest income earned during a period of residency and enter only dividends and interest income earned from a New Mexico business during a period of nonresidency.
Pensions, Annuities, Social Security and Lump-sum Distributions

Enter the amount of taxable pensions, annuities, social security or lump-sum distributions received during a period of residency.

 

Do not enter any amount received during a period of nonresidency. 

Gains or Losses from Sale or Exchange of Property Enter the amount of gain or loss from the sale or exchange of all property during a period of residency, and enter only the gain or loss from real property located in New Mexico, tangible personal property located in New Mexico at the time of sale, and intangible personal property if the taxpayer has a commercial domicile in New Mexico.
Income or Losses from Pass-through Entities Enter the amount of income allocated and apportioned to New Mexico by the pass-through entity regardless of residency status.
Other Income Enter all other income received or during a period of residency and enter New Mexico source income received during a period of nonresidency.
Adjustments to Income Enter the taxpayer's adjustments to income that were incurred during the period of residency or are related to income received from a New Mexico source.

Apportionment of Business and Farm Income
Complete this worksheet only if the taxpayer received business or farm income from both inside and outside of New Mexico.

 

See the Instructions for the 2013 PIT-B Schedule for specific rules regarding the calculation of these factors.

Property Factor

Average Value of Real and Tangible Property Owned and Rented - Everywhere
Enter the average of real property and tangible property owned and rented in all states.

 

New Mexico
Enter the average of real property and tangible property owned and rented in New Mexico only.

Payroll Factor

Compensation Paid by Taxpayer - Everywhere
Enter the total amount of compensation paid to employees in all states.

 

New Mexico
Enter the total amount of compensation paid to employees in New Mexico only.

Sales Factor

Total Sales Other than Items Constituting Nonbusiness Income - Everywhere
Enter total sales other than those items that are nonbusiness income from all states.

 

New Mexico
Enter total sales other than those items that are nonbusiness income from New Mexico only.

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