Who Must File the PIT-1
Return New Mexico’s law says every person with income from New Mexico sources required to file a federal income tax return must file a New Mexico PIT-1.
This includes non-residents with income from every New Mexico source, including wages, rents, royalties, businesses, and estates. Even foreign nationals and people who reside in states that do not have income taxes must file in New Mexico when they have income from any New Mexico source whatsoever and are required to file a federal return.
IMPORTANT: The tax year on your PIT-1 must match the tax year of your federal return. Do not file short year returns unless allowed by the Internal Revenue Code.
If you are a resident of New Mexico, you also must file a New Mexico return if any of the following are true: