Form PIT-110 Adjustments to New Mexico Income

**If more than one PIT 110 is used add the amounts on line 16 and enter one total in column 2 line 1 of the PIT B Schedule** 1 How many days were you under a different supervisory and control authority outside New Mexico? days 10 Total leave earned or used during taxable year (add lines 4 through 9) days 11 Leave earned on days worked outside New Mexico (line 10 times line 3) days 12 Total days outside New Mexico (line 11 plus line 1) days 13 Total wages earned (box 1 of Form W 2) $ 14 Rate per day (line 13 divided by line 2) $ 15 Income earned outside New Mexico (line 14 times line 12) $ 16 New Mexico Income (line 13 minus line 15) (Enter this amount in column 2 line 1 PIT B Schedule ) $ 2 Total working days during taxable year days 3 Percentage of time worked outside New Mexico (line 1 divided by line 2) % 4 Annual leave earned during taxable year days 5 Sick leave earned during taxable year days 6 Holiday leave earned during taxable year days 7 Administrative leave used during taxable year days 8 Jury duty leave used during taxable year days 9 Other (Specify) days Address: Administrative Resolutions Services Bureau All line numbers refer to the line numbers on the PIT 110 Adjustments to New Mexico Income on the front side City State ZIP Code: Form PIT 110 Adjustments to New Mexico Income is for a nonresident whose job is located in this state but requires tempo rary assignment outside of New Mexico PIT 110 is to be used as a supporting document to the PIT B Schedule to show any difference between columns 1 and 2 on line 1 of the PIT B Schedule Prepare a separate PIT 110 for each W 2 IF YOU E FILE YOUR NM PIT 1 RETURN SUBMIT FORM PIT 110 WITH FORM PIT 8453 INSTRUCTIONS ON PAGE 2 Line 1 Enter total number of days worked outside New Mexico For example: If you have been assigned to temporary duty outside New Mexico where supervision and control of your duties have also been temporarily transferred to a different authority for work to be performed outside New Mexico then these days are counted as days outside New Mexico If you are attending a training session outside New Mexico these days are not days outside New Mexico because supervision and control of your duties still remain with your employer in New Mexico Line 10 Add lines 4 through 9 and enter total Line 11 Multiply the number of days entered on line 10 by the percentage calculated on line 3 Enter the result as a whole number Line 12 Total days outside New Mexico (add lines 1 and 11) and enter total Line 13 Enter the total wages earned box 1 of W 2 Line 14 Figure your rate of pay per day (line 13 divided by line 2) and enter amount Line 15 Multiply the rate per day (calculated on line 14) by total days outside New Mexico (cal culated on line 12) to determine the wage amount that is not taxable in New Mexico Line 16 Subtract the amount calculated on line 15 from the amount entered on line 13 to com pute New Mexico Income Enter the amount on the PIT B Schedule column 2 line 1 Line 2 Enter total working days during taxable year For example: If you work a normal five day work week enter 260 days (5 days times 52 weeks) or if you work four days a week enter 208 days (4 days times 52 weeks) Line 3 Divide number of days worked outside New Mexico (line 1) by the number of total work ing days (line 2) Enter this percentage on line 3 This calculates the percentage of days worked outside New Mexico Lines 4 6 Compute the number of days earned for each type of leave Note: Use the number of days of leave earned not taken Lines 7 9 Enter total number of days (used for: administrative leave jury duty leave bereavement leave and other leave days) Name: Social Security New Mexico Taxation and Revenue Department Number: P O Box 25122 PERSONAL INFORMATION PIT 110 ADJUSTMENTS TO NEW MEXICO INCOME REV 09/19/2011 REV 09/19/2011 INSTRUCTIONS FOR PIT 110 ADJUSTMENTS TO NEW MEXICO INCOME Santa Fe New Mexico 87504 5122 THIS FORM MUST BE SUBMITTED TO THE DEPARTMENT WITH YOUR RETURN