WHO MUST FILE AN AMENDED RETURN
If you filed your New Mexico personal income tax (PIT-1) return and you need to change at least one of the following, you must file a New Mexico PIT-X, an amended New Mexico personal income tax return:
• Your reported federal taxable income
• New Mexico taxable income, credits, or rebates
• New Mexico tax due At the top right of PIT-X, page 2, next to Reason for amending, describe the reason you are amending your return.