Member of an Indian Nation, Tribe or Pueblo
The income of Indians who worked or lived on lands outside the Indian nation, tribe or pueblo of which they are members is subject to New Mexico personal income tax. Enrolled members of an Indian nation, tribe or pueblo who lived on the lands of the Indian nation, tribe or pueblo where they are members and whose entire income was earned from work on those lands do not need to file a New Mexico income tax return. The income of a spouse or dependent of an "Enrolled member" is also exempt, provided the spouse or dependent lives and works within the boundaries of the member's nation, tribe or pueblo.
Lands include formal and informal reservations, dependent Indian communities, and Indian allotments, whether restricted or held in trust by the United States.
Military pay of an enrolled member is exempt for periods in which the member's home of record is on the lands of the member's Indian nation, tribe or pueblo and the legal residence for state withholding tax purposes has not been changed.
Retirement or pension income is exempt only when the enrolled member lives within the boundaries of the member's nation, tribe or pueblo, and the retirement or pension is the result of employment on the member's Indian nation, tribe or pueblo. Retirement or pension income from employment off the lands of the nation, tribe or pueblo may not be exempted.