Medical Care Expense Deduction
If you file a New Mexico PIT-1, you may claim a deduction for medical care expenses paid during the tax year for medical care for you, your spouse, or a dependent. Eligible filers include out-of-state residents with income tax responsibility to New Mexico. This deduction is available through December 31, 2024.
To determine the deduction amount to enter, use Worksheet for Calculating Medical Care Expense Deduction and the instructions.
You may claim the medical care expense deduction in an amount equal to the percentage of medical care expenses paid during the tax year based on your filing status and adjusted gross income. See the Medical Care Expenses table.