Who is required to file?
Two situations require you to file personal income tax returns in New Mexico:
1. If you are required to file a federal tax return with the IRS and you are a New Mexico resident, you must file a state income tax return. 2. If you are required to file a federal income tax return with the IRS and you are a nonresident with income or loss from any business transaction, property, or employment within New Mexico, you must file a state income tax return.
