BASIC INFORMATION
WHO (must file):
Residents
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.
Nonresidents
If you are required to file a federal
income tax return with the IRS and
you are a nonresident with income or loss
from
New Mexico
sources,
you must file a state income tax return.
WHAT (forms do you file)
Residents
Form PIT-1 New Mexico Individual Income
Tax Return
Nonresidents
Form PIT-1 New Mexico Individual Income
Tax Return
WHEN (are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE
(do you mail the tax returns)
If you are expecting a refund or sending a
payment, send to:
New Mexico Taxation and Revenue
Department
P.O. Box 25122
Santa Fe, New Mexico 87504-5122
