You are a New Mexico resident for income tax purposes if either of the following is 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. (The 185 days do not have to be consecutive.)
You need to find out whether you were physically present in New Mexico for a total of 185 days. However, you need to count each day you were there for a full 24 hours.
What are the exceptions to be a New Mexico resident?
Are you a student, vacationer in New Mexico, or temporarily assigned to work in New Mexico? You could be eligible to be a New Mexico resident. Individuals who are temporarily residing in New Mexico, who plan to return to their out-of-state residence and who are physically present in New Mexico for 6 months or more of the tax year are eligible as residents.
For more information on your residency status, click here to go to the New Mexico Department of Revenue site.
