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Form PIT-1 Instructions Personal Income Tax Instructions
$55 000 if married filing joint quali fied widow(er) or head of house hold 1040 Line 38 1040A Line 22 1040EZ Line 4 288 7207 in state or 585 7631 out of state a charitable deduction claimed on Federal form 1040 Schedule A for a donation of land to private non profit or public conservation agen cies for c onser vat ion pur poses from which you were allowed the New Mexico Land Conser vation Tax Credit A direct deposit of your refund "Refund Express" may not be made to a bank account located at a financial A new Veterans Employment Tax Credit was enacted that provides a business owner with a tax credit for up to $1 000 for wages paid to each qualified military veteran who is employed full time in New Mexico by the taxpayer See line 20 A ppr oved Film Produc t ion Ta x Credit for certain production and postproduction expenditures made in New Mexico for an eligible film production company; A refundable portion of the Film Additional Low Income Property Tax Additional Low Income Property Tax Rebate for Los Alamos or San ta Fe County residents; applied to your 2013 estimated tax Child Day Care Credit New Mexico residents who have a modified gross income of $30 160 or less may claim a credit (which may not exceed $1 200) for expenses for dependent child day care necessary to enable gainful employment The claimant and spouse if applicable must be gainfully employed for that part of the tax year for which the credit is claimed not be a recipient of public assistance under the Temporary Assistance for Needy Families program (TANF) the New Mexico Works Act or similar program for that part of the tax year for which the credit is claimed and not have been reimbursed or compensated for the expenses in any way Other restrictions apply to both the claimant and the caregiver See the instructions Child Day Care Credit; Credit for Electronic Card Reading Equipment purc hase d by busi nesses for age verification; Cultural Proper t y Preser vati on Credit or Business Facility Reha bilitation Credit for restoring reno Department district offices They Software preparation services or a low income filers offer tax information and forms tax preparer and can direct the low income and Did you prepare the original forms for mailing to the Department and make a copy of ALL documents for your records? Download forms publications and brochures or ask a question Taxpayers may access forms publications and brochures from our web site You can ask questions about your New Mexico tax return by using the e mail address TRD TaxReturnHelp@state nm us or ask general questions about New Mexico taxes using the e mail address Earned Income Tax Credit (EITC) You may be eligible for an Earned Income Tax Credit (EITC) from the Internal Revenue Service (IRS) if you are a low income working individual or family The EITC reduces your federal tax and may result in a refund from the IRS To see if you may claim the credit read the rules in the federal 1040 1040A and 1040EZ tax packages or see IRS Publication 596 You may also read about the EITC on the IRS web site at www irs gov and download the publication there Extend Angel Investment Tax Credit This law extends the angel investment credit through December 31 2016 The fails to include the identifying num ber of the paid preparer fails to sign the tax return or claim falsifies any return statement or files any return electronically know ing the information on the return is not true and correct as to every material matter or First year resident If you moved into New Mexico during the tax year with the intent of establishing domicile in New Mexico mark F in the residency status box You For tax years beginning on or after January 1 2012 the penalty for underpayment of estimated tax is not applied if the difference between the tax for the current year less amounts withheld is under $1 000 Foundation Loan Servicing Department Collections Have you checked the arithmetic on your forms? Are all required fields completed and correct? Head of household $55 000 or less If neither you nor your spouse can be claimed as a dependent of an other individual for federal income tax purposes enter one exemption If required is Schedule PIT B included? If tax is due did you mail Form PIT PV and check or money order for the full amount to P O Box 8390 Santa Fe NM 87504 8390? Are social security number(s) and 2012 PIT 1 written on your check? Make your check or money order payable to New Mexico Taxation and Revenue Department NOTE: TRD supports the fast filing of electronic payments for PIT PV Visit our web site at https://efile state nm us If there is an entry on line 21 of Form PIT 1 is Schedule PIT CR included? If there is an entry on line 39 of Form PIT 1 is Schedule PIT D included? If there is an entry on lines 11 or 15 of Form PIT 1 is Schedule PIT ADJ included? If you are due a refund did you make sure the address on the front of Form PIT 1 page 1 is where you want your refund to be mailed to? If you must make estimated tax payments for tax year 2013 did you mail Form PIT ES and check or money order to interest and dividend income on interest and dividends from federal Is the return properly signed and dated? Is a contact telephone number and E mail address included on the bottom of Form PIT 1 page 2? L an d C o n se r vat i o n I n c ent i ve s Credit for donations of land or inter est in land certified as eligible for treatment as a qualified donation for conservation purposes by the Sec retary of the Department of Energy Minerals and Natural Resources; Low and Middle Income Tax Deduction A personal income tax exemption is offered for low and middle income Low Income Comprehensive Tax Low Income Comprehensive Tax Rebate Residents of New Mexico who have been physically present in New Mexico for at least six months during the 2012 tax year and whose modified gross income is $22 000 or less may claim the low income comprehensive tax rebate NOTE: You cannot claim this rebate if you were eligible to be claimed as a dependent of another taxpayer for 2012 or you were an inmate of a public institution for more than six months during 2012 New Mexico Taxpayer Access Point: TAP is a secure resource that allows taxpayers to check the status of tax accounts online make payments and change their address Access our web site and select the Taxpayer Access Point (TAP) link This resource is currently available for the following tax programs: Personal Income Tax (PIT) Cor porate Income and Franchise Tax (CIT) Pass Through Entity (PTE) S Corporate Income and Franchise Tax (S Corp) Combined Reporting System (CRS) E911 Services Surcharge (911) Combined Fuel Tax (CFT) Cigarette Tax (CIG) Fiduciary Income Tax (FID) Bingo and Raffle Tax (BRT) Conservation Tax (CNS) Gaming Operator Tax (GMO) Gam ing MFG and Distributor Tax (GMD) Water Conservation Fee (H2O) OGP Withholding Tax (OGP) Local Liquor Excise Tax (LLQ) Liquor Excise Tax (LIQ) Resource Excise Tax (RES) Severance Tax (SEV) Alternative Fuels Excise Tax (AFD) Tobacco Products Tax (TPT) Telecommunications Relay Service Surcharge (TRS) Weight Distance Tax (WDT) and Workers' Compensation Fee (WKC) The status of your refund is available through the "Where is my Refund" link for PIT CIT S Corp and CRS tax programs You will need your social security number (SSN) Federal Employer Identification Number (FEIN) or CRS Identification number and the amount of refund due Non resident If you were physi cally present in New Mexico for fewer than 185 days and you were not domiciled in New Mexico during any part of the year mark N in the residency status box P O Box 8390 Santa Fe NM 87504 8390? Are all social security number(s) and 2013 PIT ES written on your check? Make your check or money order payable to New Mexico Taxation and Revenue Department Pay via credit card or electronic check Taxpayers may pay taxes over the Internet with Visa MasterCard American Please type or print using a blue Property Tax Rebate (for low Property Tax Rebate for Low Income Residents of Los Alamos or Santa Fe Counties A resident whose principal place of residence is in Los Alamos or Santa Fe County only; has a modified gross income of $24 000 or less; was a resident of New Mexico during 2012; was physically present in New Mexico for at least 6 months during 2012; is neither eligible to be claimed nor actually claimed as a dependent of another taxpayer for 2012; and was not an inmate of a public institution for more than 6 months during 2012 may qualify for this rebate NOTE: The property tax rebate may not exceed $350 ($175 for a married taxpayer filing a separate return) Property Tax Rebate New Mexico residents age 65 and older who have a modified gross income of $16 000 or less R in the Residency Status box 1e on page 1 of Form PIT 1 if you were physically present in New Mexico for more than 185 days during the tax year For income tax purposes you are a resident of New Mexico Refundable Medical Care Credit for persons 65 years of age or older; removes conceals or releases or aids in the removal concealment or release of any property on which levy is authorized by the Depart ment Renewable Energy Production Tax Resident New Mexico full year residents and individuals who were physically present in New Mexico for 185 days or more during the tax Round all amounts up or down to the nearest whole dollar Do not enter cents All money items on your return MUST be rounded to the nearest whole dollar Do not enter cents For example enter $10 49 as $10 and $10 50 as $11; Rural Job Tax Credit for employers who create additional jobs in rural areas; Special Needs Adopted Child Tax State includes the District of Columbia the Commonwealth of Puerto Rico any territory or possession of the United States and states and provinces of foreign countries State does not include their central governments Technology Jobs (Additional) Tax Credit for expenses in conducting qualified research and develop ment; The Cancer Clinical Trial Tax Credit is available for an oncologist whose practice is located in rural New Mexico The credit amount is $1 000 for each patient participating in a cancer clinical trial under the taxpayer s supervision to a maximum of $4 000 The credit can only be claimed for the taxable year in which the physician participates as an investigator in a The right to have your tax infor mation kept confidential unless The right to seek review through formal or informal proceedings of THROUGH THE INTERNET used for voluntary fund contribu tions (enter on line 39) (see New Veterans Employment Tax Credit for taxpayers who employ a quali fied military veteran in New Mexico and who file a personal or corporate income tax return for a tax year be ginning on or after January 1 2012 and ending prior to January 1 2017 willfully assists procures advises or counsels the filing of a false return statement or document Working Families Tax Credit A resident who was a New Mexico resident during any part of 2012 and who files a New Mexico personal income tax return may claim a credit in an amount equal to ten percent of the Federal EITC for which that individual is eligible for the same tax year An individual who qualifies for the working families tax credit may receive a refund if the credit exceeds the income tax liability for the tax year of the claim Write your numbers clearly and you are married and filing separate you have a New Mexico Medical you have a New Mexico net operat ing loss carryover; you have interest income from U S government securities; you have interest income on New you have railroad retirement income you or your spouse or both are you or your spouse or both are your spouse is filing a separate "Refund Express See Page 28 $1 000 and $10 000 or imprisoned $27 500 if married filing separate $36 667 if single; (505) 345 3371 (505) 827 4754 or 827 3972 (505) 827 7206 fax (505) 827 7285 or (505) 841 2220 (505) 841 6000 (800) (800) 431 4593 (Also for retired members of the Retirement Operations Center National Oceanic and Atmospheric Tel: (888) 767 6738 Administration) Tel: (202) 606 0500 or (202) 606 1800 (enter on line 40) or (Subsection B of Section 32A 5 44 (Taxable Income) is: (Taxable Income) is: (Taxable Income) is: * 2 49% convenience fee added for credit card payments * Federal exemption means an exemption allowable for federal income tax purposes *For tax year 2011 only PTEs were required to withhold quarterly from the owner s share of PTE s net income earned *The physical office location in Santa Fe has relocated during a renovation of the existing building While the renovation is in progress special delivery packages shipped through Fed Ex and UPS should continue to be sent to the 1200 South St Francis Drive address and mailing through USPS should be sent to the P O Box 5374 address 0 60 0 0 0 0 4 000 8 000 1 000 1 100 18 18 18 18 5 000 5 100 86 86 102 86 9 000 9 100 207 170 245 170 1 000 5 000 9 000 1 100 1 200 20 20 20 20 5 100 5 200 88 88 105 88 9 100 9 200 210 173 250 173 1 200 1 300 21 21 21 21 5 200 5 300 89 89 108 89 9 200 9 300 214 176 255 176 1 300 1 400 23 23 23 23 5 300 5 400 91 91 111 91 9 300 9 400 217 179 259 179 1 400 1 500 25 25 25 25 5 400 5 500 93 93 114 93 9 400 9 500 220 182 264 182 1 500 1 600 26 26 26 26 5 500 5 600 95 94 118 94 9 500 9 600 223 186 269 186 1 600 1 700 28 28 28 28 5 600 5 700 98 96 121 96 9 600 9 700 226 189 274 189 1 700 1 800 30 30 30 30 5 700 5 800 102 98 124 98 9 700 9 800 230 192 278 192 1 800 1 900 31 31 31 31 5 800 5 900 105 99 127 99 9 800 9 900 233 195 283 195 1 900 2 000 33 33 33 33 5 900 6 000 108 101 130 101 9 900 10 000 236 198 288 198 1 Determine your eligible medical care expenses paid during the tax year and enter here Important: Also 1 Enter the amount reported on line 9 Form PIT 1 If your federal adjusted gross income is greater than the amount listed in the table above for your filing status do not complete this form you do not qualify for this exemption 1 Enter the total itemized deductions from federal Form 1040 line 40 Also enter this amount on line 12 and mark the box on line 12a $ 1 for more details Each beneficiary of 1 Health Care Facility means a hospital outpatient facility diagnostic and treatment center rehabilitation center free standing hospice physi 1 line 9 place a minus sign ( ) immediately to the left of the loss amount Do not use brackets or parentheses 1) TR D pr ovi d e s ha rd co py N ew Mexico tax forms to fill out by hand and mail back to the Department You can ask for them at TRD local district offices listed inside the front cover Some local libraries also may carry supplies of New Mexico tax forms You may also order forms from the Department by calling (505) 827 2206 1) Using TRD s Internet Web Site 100 200 3 3 3 3 4 100 4 200 71 71 73 71 8 100 8 200 178 141 203 141 1099G and 1099INT Information Returns 11 for a description of electronic filing 12 000 12 100 12 100 12 200 12 200 12 300 12 300 12 400 12 400 12 500 12 500 12 600 12 600 12 700 12 700 12 800 12 800 12 900 12 900 13 000 319 266 386 324 269 391 328 272 396 333 275 401 338 278 406 342 282 411 347 285 416 352 288 421 356 291 426 361 294 431 266 269 272 275 278 282 285 288 291 294 18 000 18 100 18 100 18 200 18 200 18 300 18 300 18 400 18 400 18 500 18 500 18 600 18 600 18 700 18 700 18 800 18 800 18 900 18 900 19 000 605 488 680 610 493 685 615 498 690 620 502 695 625 507 700 629 512 705 634 517 710 639 521 715 644 526 720 649 531 725 488 493 498 502 507 512 517 521 526 531 24 000 24 100 24 100 24 200 24 200 24 300 24 300 24 400 24 400 24 500 24 500 24 600 24 600 24 700 24 700 24 800 24 800 24 900 24 900 25 000 899 770 974 904 775 979 909 780 984 914 785 989 919 790 994 923 795 999 928 800 1 004 933 805 1 009 938 810 1 014 943 815 1 019 770 775 780 785 790 795 800 805 810 815 12 000 18 000 24 000 12 or 21 through 32 the system will reject the direct deposit and you will receive a check On the sample check on this page the routing number is 211500151 13 000 13 100 13 100 13 200 13 200 13 300 13 300 13 400 13 400 13 500 13 500 13 600 13 600 13 700 13 700 13 800 13 800 13 900 13 900 14 000 366 298 435 371 301 440 375 304 445 380 307 450 385 310 455 389 314 460 394 317 465 399 320 470 403 323 475 408 326 480 298 301 304 307 310 314 317 320 323 326 19 000 19 100 19 100 19 200 19 200 19 300 19 300 19 400 19 400 19 500 19 500 19 600 19 600 19 700 19 700 19 800 19 800 19 900 19 900 20 000 654 535 729 659 540 734 664 545 739 669 549 744 674 554 749 678 559 754 683 564 759 688 568 764 693 573 769 698 578 774 535 540 545 549 554 559 564 568 573 578 25 000 25 100 25 100 25 200 25 200 25 300 25 300 25 400 25 400 25 500 25 500 25 600 25 600 25 700 25 700 25 800 25 800 25 900 25 900 26 000 948 819 1 023 953 824 1 028 958 829 1 033 963 834 1 038 968 839 1 043 972 844 1 048 977 849 1 053 982 854 1 058 987 859 1 063 992 864 1 068 819 824 829 834 839 844 849 854 859 864 13 000 19 000 25 000 13 blank your deduction for personal exemptions is included in the amount on line 12 14 000 14 100 14 100 14 200 14 200 14 300 14 300 14 400 14 400 14 500 14 500 14 600 14 600 14 700 14 700 14 800 14 800 14 900 14 900 15 000 413 330 484 418 333 489 422 336 494 427 339 499 432 342 504 436 346 509 441 349 514 446 352 519 450 355 524 455 358 529 330 333 336 339 342 346 349 352 355 358 20 000 20 100 20 100 20 200 20 200 20 300 20 300 20 400 20 400 20 500 20 500 20 600 20 600 20 700 20 700 20 800 20 800 20 900 20 900 21 000 703 582 778 708 587 783 713 592 788 718 596 793 723 601 798 727 606 803 732 611 808 737 615 813 742 620 818 747 625 823 582 587 592 596 601 606 611 615 620 625 26 000 26 100 26 100 26 200 26 200 26 300 26 300 26 400 26 400 26 500 26 500 26 600 26 600 26 700 26 700 26 800 26 800 26 900 26 900 27 000 997 868 1 072 1 002 873 1 077 1 007 878 1 082 1 012 883 1 087 1 017 888 1 092 1 021 893 1 097 1 026 898 1 102 1 031 903 1 107 1 036 908 1 112 1 041 913 1 117 868 873 878 883 888 893 898 903 908 913 14 000 20 000 26 000 15 000 15 100 15 100 15 200 15 200 15 300 15 300 15 400 15 400 15 500 15 500 15 600 15 600 15 700 15 700 15 800 15 800 15 900 15 900 16 000 460 362 533 465 365 538 469 368 543 474 371 548 479 374 553 483 378 558 488 381 563 493 384 568 497 387 573 502 390 578 362 365 368 371 374 378 381 384 387 390 21 000 21 100 21 100 21 200 21 200 21 300 21 300 21 400 21 400 21 500 21 500 21 600 21 600 21 700 21 700 21 800 21 800 21 900 21 900 22 000 752 629 827 757 634 832 762 639 837 767 643 842 772 648 847 776 653 852 781 658 857 786 662 862 791 667 867 796 672 872 629 634 639 643 648 653 658 662 667 672 27 000 27 100 27 100 27 200 27 200 27 300 27 300 27 400 27 400 27 500 27 500 27 600 27 600 27 700 27 700 27 800 27 800 27 900 27 900 28 000 1 046 917 1 121 1 051 922 1 126 1 056 927 1 131 1 061 932 1 136 1 066 937 1 141 1 070 942 1 146 1 075 947 1 151 1 080 952 1 156 1 085 957 1 161 1 090 962 1 166 917 922 927 932 937 942 947 952 957 962 15 000 21 000 27 000 15 2013 for all other taxpayers See 15th day of the fourth month following 16 000 16 100 16 100 16 200 16 200 16 300 16 300 16 400 16 400 16 500 16 500 16 600 16 600 16 700 16 700 16 800 16 800 16 900 16 900 17 000 507 394 582 512 399 587 517 404 592 522 408 597 527 413 602 531 418 607 536 423 612 541 427 617 546 432 622 551 437 627 394 399 404 408 413 418 423 427 432 437 22 000 22 100 22 100 22 200 22 200 22 300 22 300 22 400 22 400 22 500 22 500 22 600 22 600 22 700 22 700 22 800 22 800 22 900 22 900 23 000 801 676 876 806 681 881 811 686 886 816 690 891 821 695 896 825 700 901 830 705 906 835 709 911 840 714 916 845 719 921 676 681 686 690 695 700 705 709 714 719 28 000 28 100 28 100 28 200 28 200 28 300 28 300 28 400 28 400 28 500 28 500 28 600 28 600 28 700 28 700 28 800 28 800 28 900 28 900 29 000 1 095 966 1 170 1 100 971 1 175 1 105 976 1 180 1 110 981 1 185 1 115 986 1 190 1 119 991 1 195 1 124 996 1 200 1 129 1 001 1 205 1 134 1 006 1 210 1 139 1 011 1 215 966 971 976 981 986 991 996 1 001 1 006 1 011 16 000 22 000 28 000 16 To claim the medical care expense deduction both lines 16 and 16a must be completed or any medical care ex pense deduction will be denied 17 000 17 100 17 100 17 200 17 200 17 300 17 300 17 400 17 400 17 500 17 500 17 600 17 600 17 700 17 700 17 800 17 800 17 900 17 900 18 000 556 441 631 561 446 636 566 451 641 571 455 646 576 460 651 580 465 656 585 470 661 590 474 666 595 479 671 600 484 676 441 446 451 455 460 465 470 474 479 484 23 000 23 100 23 100 23 200 23 200 23 300 23 300 23 400 23 400 23 500 23 500 23 600 23 600 23 700 23 700 23 800 23 800 23 900 23 900 24 000 850 723 925 855 728 930 860 733 935 865 737 940 870 742 945 874 747 950 879 752 955 884 756 960 889 761 965 894 766 970 723 728 733 737 742 747 752 756 761 766 29 000 29 100 29 100 29 200 29 200 29 300 29 300 29 400 29 400 29 500 29 500 29 600 29 600 29 700 29 700 29 800 29 800 29 900 29 900 30 000 1 144 1 015 1 219 1 149 1 020 1 224 1 154 1 025 1 229 1 159 1 030 1 234 1 164 1 035 1 239 1 168 1 040 1 244 1 173 1 045 1 249 1 178 1 050 1 254 1 183 1 055 1 259 1 188 1 060 1 264 1 015 1 020 1 025 1 030 1 035 1 040 1 045 1 050 1 055 1 060 17 000 23 000 29 000 18 Skip line 19 Line 19 Form PIT 1 should not be added when complet 2 000 2 100 35 35 35 35 6 000 6 100 111 103 134 103 10 000 10 100 239 202 292 202 2 000 6 000 10 000 2 100 2 200 37 37 37 37 6 100 6 200 114 105 137 105 10 100 10 200 242 205 297 205 2 200 2 300 38 38 38 38 6 200 6 300 118 106 140 106 10 200 10 300 246 208 302 208 2 300 2 400 40 40 40 40 6 300 6 400 121 108 143 108 10 300 10 400 249 211 306 211 2 400 2 500 42 42 42 42 6 400 6 500 124 110 146 110 10 400 10 500 252 214 311 214 2 500 2 600 43 43 43 43 6 500 6 600 127 111 150 111 10 500 10 600 255 218 316 218 2 600 2 700 45 45 45 45 6 600 6 700 130 113 153 113 10 600 10 700 258 221 321 221 2 700 2 800 47 47 47 47 6 700 6 800 134 115 156 115 10 700 10 800 262 224 325 224 2 800 2 900 48 48 48 48 6 800 6 900 137 116 159 116 10 800 10 900 265 227 330 227 2 900 3 000 50 50 50 50 6 900 7 000 140 118 162 118 10 900 11 000 268 230 335 230 2 Enter the standard deduction amount that you could have claimed on federal Form 1040 line 40 had you not elected to or were required to itemize your federal allowable deductions $ 2 From the Medical Care Expenses table below enter the correct Percentage of Paid Medical Expenses based on 2 If your filing status on line 7 Form PIT 1 is: 2 Medical Care means the diag nosis cure mitigation treatment or prevention of disease or care for the purpose of affecting any structure or function of the body; 2) Using the Federal/State Elec tronic Filing Program (Fed/State) 2) You may download tax forms us ing Adobe Acrobat from TRD s Internet web site where you will find personal income tax forms you can print and mail to TRD TRD s web address is: www tax newmexico gov Select the link for Personal Tax Forms 200 300 4 4 4 4 4 200 4 300 72 72 76 72 8 200 8 300 182 144 208 144 2012 an amended return must be filed 2012 New Mexico 2012 Schedule PIT ADJ if required 2012 Schedule PIT B if required 2012 Schedule PIT CR if required 2012 Schedule PIT D if desired 2012 Schedule PIT RC if required 2012 Tax Rate Table 25 200 25 300 25 400 25 300 25 400 25 500 958 829 1 033 963 834 1 038 968 839 1 043 829 834 839 25 500 25 600 972 844 1 048 844 29 Attach a schedule that shows the name(s) and social security number(s) reported with each payment 3 000 3 100 52 52 52 52 7 000 7 100 143 120 166 120 11 000 11 100 272 234 339 234 3 000 7 000 11 000 3 1 1 15 NMAC 3 100 3 200 54 54 54 54 7 100 7 200 146 122 169 122 11 100 11 200 277 237 344 237 3 200 3 300 55 55 55 55 7 200 7 300 150 123 172 123 11 200 11 300 281 240 349 240 3 300 3 400 57 57 57 57 7 300 7 400 153 125 175 125 11 300 11 400 286 243 353 243 3 400 3 500 59 59 59 59 7 400 7 500 156 127 178 127 11 400 11 500 291 246 358 246 3 500 3 600 60 60 60 60 7 500 7 600 159 128 182 128 11 500 11 600 295 250 363 250 3 600 3 700 62 62 62 62 7 600 7 700 162 130 185 130 11 600 11 700 300 253 368 253 3 700 3 800 64 64 64 64 7 700 7 800 166 132 188 132 11 700 11 800 305 256 372 256 3 800 3 900 65 65 65 65 7 800 7 900 169 133 191 133 11 800 11 900 309 259 377 259 3 900 4 000 67 67 67 67 7 900 8 000 172 135 194 135 11 900 12 000 314 262 382 262 3 Medical Care Expenses means amounts paid for: 3 Multiply line 1 by line 2 Enter on line 16 Form PIT 1 3 3 Subtract line 2 from line 1 but not less than $0 $ 3 Unreimbursed insurance premiums and co payments not deducted for fed eral purposes NOTE: Premiums paid with pre tax dollars through payroll deductions are not eligible 3) You can buy software to complete your income tax return on your per sonal computer (PC) You can then electronically file or print and mail the tax return to TRD 30 2013 The filing deadline is April 300 400 6 6 6 6 4 300 4 400 74 74 79 74 8 300 8 400 185 147 212 147 4 Enter the state and local income tax deduction claimed on line 5 federal Form 1040 Schedule A $ 4 Physician means a medical doc tor osteopathic physician dentist podiatrist chiropractic physician or 400 500 8 8 8 8 4 400 4 500 76 76 82 76 8 400 8 500 188 150 217 150 48 000 48 100 48 100 48 200 48 200 48 300 48 300 48 400 48 400 48 500 48 500 48 600 48 600 48 700 48 700 48 800 48 800 48 900 48 900 49 000 2 075 1 946 2 150 2 080 1 951 2 155 2 085 1 956 2 160 2 090 1 961 2 165 2 095 1 966 2 170 2 099 1 971 2 175 2 104 1 976 2 180 2 109 1 981 2 185 2 114 1 986 2 190 2 119 1 991 2 195 1 946 1 951 1 956 1 961 1 966 1 971 1 976 1 981 1 986 1 991 54 000 54 100 54 100 54 200 54 200 54 300 54 300 54 400 54 400 54 500 54 500 54 600 54 600 54 700 54 700 54 800 54 800 54 900 54 900 55 000 2 369 2 240 2 444 2 374 2 245 2 449 2 379 2 250 2 454 2 384 2 255 2 459 2 389 2 260 2 464 2 393 2 265 2 469 2 398 2 270 2 474 2 403 2 275 2 479 2 408 2 280 2 484 2 413 2 285 2 489 2 240 2 245 2 250 2 255 2 260 2 265 2 270 2 275 2 280 2 285 60 000 60 100 60 100 60 200 60 200 60 300 60 300 60 400 60 400 60 500 60 500 60 600 60 600 60 700 60 700 60 800 60 800 60 900 60 900 61 000 2 663 2 534 2 738 2 668 2 539 2 743 2 673 2 544 2 748 2 678 2 549 2 753 2 683 2 554 2 758 2 687 2 559 2 763 2 692 2 564 2 768 2 697 2 569 2 773 2 702 2 574 2 778 2 707 2 579 2 783 2 534 2 539 2 544 2 549 2 554 2 559 2 564 2 569 2 574 2 579 48 000 54 000 60 000 49 000 49 100 49 100 49 200 49 200 49 300 49 300 49 400 49 400 49 500 49 500 49 600 49 600 49 700 49 700 49 800 49 800 49 900 49 900 50 000 2 124 1 995 2 199 2 129 2 000 2 204 2 134 2 005 2 209 2 139 2 010 2 214 2 144 2 015 2 219 2 148 2 020 2 224 2 153 2 025 2 229 2 158 2 030 2 234 2 163 2 035 2 239 2 168 2 040 2 244 1 995 2 000 2 005 2 010 2 015 2 020 2 025 2 030 2 035 2 040 55 000 55 100 55 100 55 200 55 200 55 300 55 300 55 400 55 400 55 500 55 500 55 600 55 600 55 700 55 700 55 800 55 800 55 900 55 900 56 000 2 418 2 289 2 493 2 423 2 294 2 498 2 428 2 299 2 503 2 433 2 304 2 508 2 438 2 309 2 513 2 442 2 314 2 518 2 447 2 319 2 523 2 452 2 324 2 528 2 457 2 329 2 533 2 462 2 334 2 538 2 289 2 294 2 299 2 304 2 309 2 314 2 319 2 324 2 329 2 334 61 000 61 100 61 100 61 200 61 200 61 300 61 300 61 400 61 400 61 500 61 500 61 600 61 600 61 700 61 700 61 800 61 800 61 900 61 900 62 000 2 712 2 583 2 787 2 717 2 588 2 792 2 722 2 593 2 797 2 727 2 598 2 802 2 732 2 603 2 807 2 736 2 608 2 812 2 741 2 613 2 817 2 746 2 618 2 822 2 751 2 623 2 827 2 756 2 628 2 832 2 583 2 588 2 593 2 598 2 603 2 608 2 613 2 618 2 623 2 628 49 000 55 000 61 000 5 Enter the lesser of lines 3 and 4 Also enter this amount on line 10 Form PIT 1 $ 50 000 50 100 50 100 50 200 50 200 50 300 50 300 50 400 50 400 50 500 50 500 50 600 50 600 50 700 50 700 50 800 50 800 50 900 50 900 51 000 2 173 2 044 2 248 2 178 2 049 2 253 2 183 2 054 2 258 2 188 2 059 2 263 2 193 2 064 2 268 2 197 2 069 2 273 2 202 2 074 2 278 2 207 2 079 2 283 2 212 2 084 2 288 2 217 2 089 2 293 2 044 2 049 2 054 2 059 2 064 2 069 2 074 2 079 2 084 2 089 56 000 56 100 56 100 56 200 56 200 56 300 56 300 56 400 56 400 56 500 56 500 56 600 56 600 56 700 56 700 56 800 56 800 56 900 56 900 57 000 2 467 2 338 2 542 2 472 2 343 2 547 2 477 2 348 2 552 2 482 2 353 2 557 2 487 2 358 2 562 2 491 2 363 2 567 2 496 2 368 2 572 2 501 2 373 2 577 2 506 2 378 2 582 2 511 2 383 2 587 2 338 2 343 2 348 2 353 2 358 2 363 2 368 2 373 2 378 2 383 62 000 62 100 62 100 62 200 62 200 62 300 62 300 62 400 62 400 62 500 62 500 62 600 62 600 62 700 62 700 62 800 62 800 62 900 62 900 63 000 2 761 2 632 2 836 2 766 2 637 2 841 2 771 2 642 2 846 2 776 2 647 2 851 2 781 2 652 2 856 2 785 2 657 2 861 2 790 2 662 2 866 2 795 2 667 2 871 2 800 2 672 2 876 2 805 2 677 2 881 2 632 2 637 2 642 2 647 2 652 2 657 2 662 2 667 2 672 2 677 50 000 56 000 62 000 500 600 9 9 9 9 4 500 4 600 77 77 86 77 8 500 8 600 191 154 222 154 51 000 51 100 51 100 51 200 51 200 51 300 51 300 51 400 51 400 51 500 51 500 51 600 51 600 51 700 51 700 51 800 51 800 51 900 51 900 52 000 2 222 2 093 2 297 2 227 2 098 2 302 2 232 2 103 2 307 2 237 2 108 2 312 2 242 2 113 2 317 2 246 2 118 2 322 2 251 2 123 2 327 2 256 2 128 2 332 2 261 2 133 2 337 2 266 2 138 2 342 2 093 2 098 2 103 2 108 2 113 2 118 2 123 2 128 2 133 2 138 57 000 57 100 57 100 57 200 57 200 57 300 57 300 57 400 57 400 57 500 57 500 57 600 57 600 57 700 57 700 57 800 57 800 57 900 57 900 58 000 2 516 2 387 2 591 2 521 2 392 2 596 2 526 2 397 2 601 2 531 2 402 2 606 2 536 2 407 2 611 2 540 2 412 2 616 2 545 2 417 2 621 2 550 2 422 2 626 2 555 2 427 2 631 2 560 2 432 2 636 2 387 2 392 2 397 2 402 2 407 2 412 2 417 2 422 2 427 2 432 63 000 63 100 63 100 63 200 63 200 63 300 63 300 63 400 63 400 63 500 63 500 63 600 63 600 63 700 63 700 63 800 63 800 63 900 63 900 64 000 2 810 2 681 2 885 2 815 2 686 2 890 2 820 2 691 2 895 2 825 2 696 2 900 2 830 2 701 2 905 2 834 2 706 2 910 2 839 2 711 2 915 2 844 2 716 2 920 2 849 2 721 2 925 2 854 2 726 2 930 2 681 2 686 2 691 2 696 2 701 2 706 2 711 2 716 2 721 2 726 51 000 57 000 63 000 52 000 52 100 52 100 52 200 52 200 52 300 52 300 52 400 52 400 52 500 52 500 52 600 52 600 52 700 52 700 52 800 52 800 52 900 52 900 53 000 2 271 2 142 2 346 2 276 2 147 2 351 2 281 2 152 2 356 2 286 2 157 2 361 2 291 2 162 2 366 2 295 2 167 2 371 2 300 2 172 2 376 2 305 2 177 2 381 2 310 2 182 2 386 2 315 2 187 2 391 2 142 2 147 2 152 2 157 2 162 2 167 2 172 2 177 2 182 2 187 58 000 58 100 58 100 58 200 58 200 58 300 58 300 58 400 58 400 58 500 58 500 58 600 58 600 58 700 58 700 58 800 58 800 58 900 58 900 59 000 2 565 2 436 2 640 2 570 2 441 2 645 2 575 2 446 2 650 2 580 2 451 2 655 2 585 2 456 2 660 2 589 2 461 2 665 2 594 2 466 2 670 2 599 2 471 2 675 2 604 2 476 2 680 2 609 2 481 2 685 2 436 2 441 2 446 2 451 2 456 2 461 2 466 2 471 2 476 2 481 64 000 64 100 64 100 64 200 64 200 64 300 64 300 64 400 64 400 64 500 64 500 64 600 64 600 64 700 64 700 64 800 64 800 64 900 64 900 65 000 2 859 2 730 2 934 2 864 2 735 2 939 2 869 2 740 2 944 2 874 2 745 2 949 2 879 2 750 2 954 2 883 2 755 2 959 2 888 2 760 2 964 2 893 2 765 2 969 2 898 2 770 2 974 2 903 2 775 2 979 2 730 2 735 2 740 2 745 2 750 2 755 2 760 2 765 2 770 2 775 52 000 58 000 64 000 53 000 53 100 53 100 53 200 53 200 53 300 53 300 53 400 53 400 53 500 53 500 53 600 53 600 53 700 53 700 53 800 53 800 53 900 53 900 54 000 2 320 2 191 2 395 2 325 2 196 2 400 2 330 2 201 2 405 2 335 2 206 2 410 2 340 2 211 2 415 2 344 2 216 2 420 2 349 2 221 2 425 2 354 2 226 2 430 2 359 2 231 2 435 2 364 2 236 2 440 2 191 2 196 2 201 2 206 2 211 2 216 2 221 2 226 2 231 2 236 59 000 59 100 59 100 59 200 59 200 59 300 59 300 59 400 59 400 59 500 59 500 59 600 59 600 59 700 59 700 59 800 59 800 59 900 59 900 60 000 2 614 2 485 2 689 2 619 2 490 2 694 2 624 2 495 2 699 2 629 2 500 2 704 2 634 2 505 2 709 2 638 2 510 2 714 2 643 2 515 2 719 2 648 2 520 2 724 2 653 2 525 2 729 2 658 2 530 2 734 2 485 2 490 2 495 2 500 2 505 2 510 2 515 2 520 2 525 2 530 65 000 65 100 65 100 65 200 65 200 65 300 65 300 65 400 65 400 65 500 65 500 65 600 65 600 65 700 65 700 65 800 65 800 65 900 65 900 66 000 2 908 2 779 2 983 2 913 2 784 2 988 2 918 2 789 2 993 2 923 2 794 2 998 2 928 2 799 3 003 2 932 2 804 3 008 2 937 2 809 3 013 2 942 2 814 3 018 2 947 2 819 3 023 2 952 2 824 3 028 2 779 2 784 2 789 2 794 2 799 2 804 2 809 2 814 2 819 2 824 53 000 59 000 65 000 5301 Central Ave NE P O Box 479 P O Box 607 60 100 1 1 1 1 4 000 4 100 69 69 70 69 8 000 8 100 175 138 198 138 600 700 11 11 11 11 4 600 4 700 79 79 89 79 8 600 8 700 194 157 227 157 66 000 66 100 66 100 66 200 66 200 66 300 66 300 66 400 66 400 66 500 66 500 66 600 66 600 66 700 66 700 66 800 66 800 66 900 66 900 67 000 2 957 2 828 3 032 2 962 2 833 3 037 2 967 2 838 3 042 2 972 2 843 3 047 2 977 2 848 3 052 2 981 2 853 3 057 2 986 2 858 3 062 2 991 2 863 3 067 2 996 2 868 3 072 3 001 2 873 3 077 2 828 2 833 2 838 2 843 2 848 2 853 2 858 2 863 2 868 2 873 72 000 72 100 72 100 72 200 72 200 72 300 72 300 72 400 72 400 72 500 72 500 72 600 72 600 72 700 72 700 72 800 72 800 72 900 72 900 73 000 3 251 3 122 3 326 3 256 3 127 3 331 3 261 3 132 3 336 3 266 3 137 3 341 3 271 3 142 3 346 3 275 3 147 3 351 3 280 3 152 3 356 3 285 3 157 3 361 3 290 3 162 3 366 3 295 3 167 3 371 3 122 3 127 3 132 3 137 3 142 3 147 3 152 3 157 3 162 3 167 78 000 78 100 78 100 78 200 78 200 78 300 78 300 78 400 78 400 78 500 78 500 78 600 78 600 78 700 78 700 78 800 78 800 78 900 78 900 79 000 3 545 3 416 3 620 3 550 3 421 3 625 3 555 3 426 3 630 3 560 3 431 3 635 3 565 3 436 3 640 3 569 3 441 3 645 3 574 3 446 3 650 3 579 3 451 3 655 3 584 3 456 3 660 3 589 3 461 3 665 3 416 3 421 3 426 3 431 3 436 3 441 3 446 3 451 3 456 3 461 66 000 72 000 78 000 67 000 67 100 67 100 67 200 67 200 67 300 67 300 67 400 67 400 67 500 67 500 67 600 67 600 67 700 67 700 67 800 67 800 67 900 67 900 68 000 3 006 2 877 3 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79 000 68 000 68 100 68 100 68 200 68 200 68 300 68 300 68 400 68 400 68 500 68 500 68 600 68 600 68 700 68 700 68 800 68 800 68 900 68 900 69 000 3 055 2 926 3 130 3 060 2 931 3 135 3 065 2 936 3 140 3 070 2 941 3 145 3 075 2 946 3 150 3 079 2 951 3 155 3 084 2 956 3 160 3 089 2 961 3 165 3 094 2 966 3 170 3 099 2 971 3 175 2 926 2 931 2 936 2 941 2 946 2 951 2 956 2 961 2 966 2 971 74 000 74 100 74 100 74 200 74 200 74 300 74 300 74 400 74 400 74 500 74 500 74 600 74 600 74 700 74 700 74 800 74 800 74 900 74 900 75 000 3 349 3 220 3 424 3 354 3 225 3 429 3 359 3 230 3 434 3 364 3 235 3 439 3 369 3 240 3 444 3 373 3 245 3 449 3 378 3 250 3 454 3 383 3 255 3 459 3 388 3 260 3 464 3 393 3 265 3 469 3 220 3 225 3 230 3 235 3 240 3 245 3 250 3 255 3 260 3 265 80 000 80 100 80 100 80 200 80 200 80 300 80 300 80 400 80 400 80 500 80 500 80 600 80 600 80 700 80 700 80 800 80 800 80 900 80 900 81 000 3 643 3 514 3 718 3 648 3 519 3 723 3 653 3 524 3 728 3 658 3 529 3 733 3 663 3 534 3 738 3 667 3 539 3 743 3 672 3 544 3 748 3 677 3 549 3 753 3 682 3 554 3 758 3 687 3 559 3 763 3 514 3 519 3 524 3 529 3 534 3 539 3 544 3 549 3 554 3 559 68 000 74 000 80 000 69 000 69 100 69 100 69 200 69 200 69 300 69 300 69 400 69 400 69 500 69 500 69 600 69 600 69 700 69 700 69 800 69 800 69 900 69 900 70 000 3 104 2 975 3 179 3 109 2 980 3 184 3 114 2 985 3 189 3 119 2 990 3 194 3 124 2 995 3 199 3 128 3 000 3 204 3 133 3 005 3 209 3 138 3 010 3 214 3 143 3 015 3 219 3 148 3 020 3 224 2 975 2 980 2 985 2 990 2 995 3 000 3 005 3 010 3 015 3 020 75 000 75 100 75 100 75 200 75 200 75 300 75 300 75 400 75 400 75 500 75 500 75 600 75 600 75 700 75 700 75 800 75 800 75 900 75 900 76 000 3 398 3 269 3 473 3 403 3 274 3 478 3 408 3 279 3 483 3 413 3 284 3 488 3 418 3 289 3 493 3 422 3 294 3 498 3 427 3 299 3 503 3 432 3 304 3 508 3 437 3 309 3 513 3 442 3 314 3 518 3 269 3 274 3 279 3 284 3 289 3 294 3 299 3 304 3 309 3 314 81 000 81 100 81 100 81 200 81 200 81 300 81 300 81 400 81 400 81 500 81 500 81 600 81 600 81 700 81 700 81 800 81 800 81 900 81 900 82 000 3 692 3 563 3 767 3 697 3 568 3 772 3 702 3 573 3 777 3 707 3 578 3 782 3 712 3 583 3 787 3 716 3 588 3 792 3 721 3 593 3 797 3 726 3 598 3 802 3 731 3 603 3 807 3 736 3 608 3 812 3 563 3 568 3 573 3 578 3 583 3 588 3 593 3 598 3 603 3 608 69 000 75 000 81 000 7 1 24 NMSA 1978; 7 1 8 NMSA 1978; 70 000 70 100 70 100 70 200 70 200 70 300 70 300 70 400 70 400 70 500 70 500 70 600 70 600 70 700 70 700 70 800 70 800 70 900 70 900 71 000 3 153 3 024 3 228 3 158 3 029 3 233 3 163 3 034 3 238 3 168 3 039 3 243 3 173 3 044 3 248 3 177 3 049 3 253 3 182 3 054 3 258 3 187 3 059 3 263 3 192 3 064 3 268 3 197 3 069 3 273 3 024 3 029 3 034 3 039 3 044 3 049 3 054 3 059 3 064 3 069 76 000 76 100 76 100 76 200 76 200 76 300 76 300 76 400 76 400 76 500 76 500 76 600 76 600 76 700 76 700 76 800 76 800 76 900 76 900 77 000 3 447 3 318 3 522 3 452 3 323 3 527 3 457 3 328 3 532 3 462 3 333 3 537 3 467 3 338 3 542 3 471 3 343 3 547 3 476 3 348 3 552 3 481 3 353 3 557 3 486 3 358 3 562 3 491 3 363 3 567 3 318 3 323 3 328 3 333 3 338 3 343 3 348 3 353 3 358 3 363 82 000 82 100 82 100 82 200 82 200 82 300 82 300 82 400 82 400 82 500 82 500 82 600 82 600 82 700 82 700 82 800 82 800 82 900 82 900 83 000 3 741 3 612 3 816 3 746 3 617 3 821 3 751 3 622 3 826 3 756 3 627 3 831 3 761 3 632 3 836 3 765 3 637 3 841 3 770 3 642 3 846 3 775 3 647 3 851 3 780 3 652 3 856 3 785 3 657 3 861 3 612 3 617 3 622 3 627 3 632 3 637 3 642 3 647 3 652 3 657 70 000 76 000 82 000 700 800 13 13 13 13 4 700 4 800 81 81 92 81 8 700 8 800 198 160 231 160 71 000 71 100 71 100 71 200 71 200 71 300 71 300 71 400 71 400 71 500 71 500 71 600 71 600 71 700 71 700 71 800 71 800 71 900 71 900 72 000 3 202 3 073 3 277 3 207 3 078 3 282 3 212 3 083 3 287 3 217 3 088 3 292 3 222 3 093 3 297 3 226 3 098 3 302 3 231 3 103 3 307 3 236 3 108 3 312 3 241 3 113 3 317 3 246 3 118 3 322 3 073 3 078 3 083 3 088 3 093 3 098 3 103 3 108 3 113 3 118 77 000 77 100 77 100 77 200 77 200 77 300 77 300 77 400 77 400 77 500 77 500 77 600 77 600 77 700 77 700 77 800 77 800 77 900 77 900 78 000 3 496 3 367 3 571 3 501 3 372 3 576 3 506 3 377 3 581 3 511 3 382 3 586 3 516 3 387 3 591 3 520 3 392 3 596 3 525 3 397 3 601 3 530 3 402 3 606 3 535 3 407 3 611 3 540 3 412 3 616 3 367 3 372 3 377 3 382 3 387 3 392 3 397 3 402 3 407 3 412 83 000 83 100 83 100 83 200 83 200 83 300 83 300 83 400 83 400 83 500 83 500 83 600 83 600 83 700 83 700 83 800 83 800 83 900 83 900 84 000 3 790 3 661 3 865 3 795 3 666 3 870 3 800 3 671 3 875 3 805 3 676 3 880 3 810 3 681 3 885 3 814 3 686 3 890 3 819 3 691 3 895 3 824 3 696 3 900 3 829 3 701 3 905 3 834 3 706 3 910 3 661 3 666 3 671 3 676 3 681 3 686 3 691 3 696 3 701 3 706 71 000 77 000 83 000 800 900 14 14 14 14 4 800 4 900 82 82 95 82 8 800 8 900 201 163 236 163 827 0827 or your local district office 84 000 84 100 3 839 3 710 3 914 3 710 88 000 88 100 4 035 3 906 4 110 3 906 92 000 92 100 4 231 4 102 4 306 4 102 84 000 88 000 92 000 84 100 84 200 3 844 3 715 3 919 3 715 88 100 88 200 4 040 3 911 4 115 3 911 92 100 92 200 4 236 4 107 4 311 4 107 84 200 84 300 3 849 3 720 3 924 3 720 88 200 88 300 4 045 3 916 4 120 3 916 92 200 92 300 4 241 4 112 4 316 4 112 84 300 84 400 3 854 3 725 3 929 3 725 88 300 88 400 4 050 3 921 4 125 3 921 92 300 92 400 4 246 4 117 4 321 4 117 84 400 84 500 3 859 3 730 3 934 3 730 88 400 88 500 4 055 3 926 4 130 3 926 92 400 92 500 4 251 4 122 4 326 4 122 84 500 84 600 3 863 3 735 3 939 3 735 88 500 88 600 4 059 3 931 4 135 3 931 92 500 92 600 4 255 4 127 4 331 4 127 84 600 84 700 3 868 3 740 3 944 3 740 88 600 88 700 4 064 3 936 4 140 3 936 92 600 92 700 4 260 4 132 4 336 4 132 84 700 84 800 3 873 3 745 3 949 3 745 88 700 88 800 4 069 3 941 4 145 3 941 92 700 92 800 4 265 4 137 4 341 4 137 84 800 84 900 3 878 3 750 3 954 3 750 88 800 88 900 4 074 3 946 4 150 3 946 92 800 92 900 4 270 4 142 4 346 4 142 84 900 85 000 3 883 3 755 3 959 3 755 88 900 89 000 4 079 3 951 4 155 3 951 92 900 93 000 4 275 4 147 4 351 4 147 85 000 85 100 3 888 3 759 3 963 3 759 89 000 89 100 4 084 3 955 4 159 3 955 93 000 93 100 4 280 4 151 4 355 4 151 85 000 89 000 93 000 85 100 85 200 3 893 3 764 3 968 3 764 89 100 89 200 4 089 3 960 4 164 3 960 93 100 93 200 4 285 4 156 4 360 4 156 85 200 85 300 3 898 3 769 3 973 3 769 89 200 89 300 4 094 3 965 4 169 3 965 93 200 93 300 4 290 4 161 4 365 4 161 85 300 85 400 3 903 3 774 3 978 3 774 89 300 89 400 4 099 3 970 4 174 3 970 93 300 93 400 4 295 4 166 4 370 4 166 85 400 85 500 3 908 3 779 3 983 3 779 89 400 89 500 4 104 3 975 4 179 3 975 93 400 93 500 4 300 4 171 4 375 4 171 85 500 85 600 3 912 3 784 3 988 3 784 89 500 89 600 4 108 3 980 4 184 3 980 93 500 93 600 4 304 4 176 4 380 4 176 85 600 85 700 3 917 3 789 3 993 3 789 89 600 89 700 4 113 3 985 4 189 3 985 93 600 93 700 4 309 4 181 4 385 4 181 85 700 85 800 3 922 3 794 3 998 3 794 89 700 89 800 4 118 3 990 4 194 3 990 93 700 93 800 4 314 4 186 4 390 4 186 85 800 85 900 3 927 3 799 4 003 3 799 89 800 89 900 4 123 3 995 4 199 3 995 93 800 93 900 4 319 4 191 4 395 4 191 85 900 86 000 3 932 3 804 4 008 3 804 89 900 90 000 4 128 4 000 4 204 4 000 93 900 94 000 4 324 4 196 4 400 4 196 86 000 86 100 3 937 3 808 4 012 3 808 90 000 90 100 4 133 4 004 4 208 4 004 94 000 94 100 4 329 4 200 4 404 4 200 86 000 90 000 94 000 86 100 86 200 3 942 3 813 4 017 3 813 90 100 90 200 4 138 4 009 4 213 4 009 94 100 94 200 4 334 4 205 4 409 4 205 86 200 86 300 3 947 3 818 4 022 3 818 90 200 90 300 4 143 4 014 4 218 4 014 94 200 94 300 4 339 4 210 4 414 4 210 86 300 86 400 3 952 3 823 4 027 3 823 90 300 90 400 4 148 4 019 4 223 4 019 94 300 94 400 4 344 4 215 4 419 4 215 86 400 86 500 3 957 3 828 4 032 3 828 90 400 90 500 4 153 4 024 4 228 4 024 94 400 94 500 4 349 4 220 4 424 4 220 86 500 86 600 3 961 3 833 4 037 3 833 90 500 90 600 4 157 4 029 4 233 4 029 94 500 94 600 4 353 4 225 4 429 4 225 86 600 86 700 3 966 3 838 4 042 3 838 90 600 90 700 4 162 4 034 4 238 4 034 94 600 94 700 4 358 4 230 4 434 4 230 86 700 86 800 3 971 3 843 4 047 3 843 90 700 90 800 4 167 4 039 4 243 4 039 94 700 94 800 4 363 4 235 4 439 4 235 86 800 86 900 3 976 3 848 4 052 3 848 90 800 90 900 4 172 4 044 4 248 4 044 94 800 94 900 4 368 4 240 4 444 4 240 86 900 87 000 3 981 3 853 4 057 3 853 90 900 91 000 4 177 4 049 4 253 4 049 94 900 95 000 4 373 4 245 4 449 4 245 87 000 87 100 3 986 3 857 4 061 3 857 91 000 91 100 4 182 4 053 4 257 4 053 95 000 95 100 4 378 4 249 4 453 4 249 87 000 91 000 95 000 87 100 87 200 3 991 3 862 4 066 3 862 91 100 91 200 4 187 4 058 4 262 4 058 95 100 95 200 4 383 4 254 4 458 4 254 87 200 87 300 3 996 3 867 4 071 3 867 91 200 91 300 4 192 4 063 4 267 4 063 95 200 95 300 4 388 4 259 4 463 4 259 87 300 87 400 4 001 3 872 4 076 3 872 91 300 91 400 4 197 4 068 4 272 4 068 95 300 95 400 4 393 4 264 4 468 4 264 87 400 87 500 4 006 3 877 4 081 3 877 91 400 91 500 4 202 4 073 4 277 4 073 95 400 95 500 4 398 4 269 4 473 4 269 87 500 87 600 4 010 3 882 4 086 3 882 91 500 91 600 4 206 4 078 4 282 4 078 95 500 95 600 4 402 4 274 4 478 4 274 87 600 87 700 4 015 3 887 4 091 3 887 91 600 91 700 4 211 4 083 4 287 4 083 95 600 95 700 4 407 4 279 4 483 4 279 87 700 87 800 4 020 3 892 4 096 3 892 91 700 91 800 4 216 4 088 4 292 4 088 95 700 95 800 4 412 4 284 4 488 4 284 87 800 87 900 4 025 3 897 4 101 3 897 91 800 91 900 4 221 4 093 4 297 4 093 95 800 95 900 4 417 4 289 4 493 4 289 87 900 88 000 4 030 3 902 4 106 3 902 91 900 92 000 4 226 4 098 4 302 4 098 95 900 96 000 4 422 4 294 4 498 4 294 900 1 000 16 16 16 16 4 900 5 000 84 84 98 84 8 900 9 000 204 166 241 166 A $20 penalty will be assessed for any check that is not honored by the bank on which it is drawn This penalty is A change of domicile must be clear and convincing Easily controlled fac tors are NOT the primary factors to consider in deciding where you are domiciled If you move to a new loca tion but intend to stay there only for a limited amount of time (no matter how long) your domicile does not change If your domicile is New Mexico and you go to a foreign country for a busi ness or work assignment or for study research or any other purpose your domicile does not change unless you a correct division of community and separate income and payments a correct division of community and separate income and payments if: A department hearing officer may not engage as an employee in enforcing or formulating general tax policy other than to conduct hearings You may request the Secretary to de termine if a hearing officer s activities have affected his or her impartiality and the Secretary may assign the case to another hearing officer Hearing of ficers may not communicate unilater ally about a matter you have protested while that matter is still pending The Secretary may appoint another hearing officer if that occurs You may request a written ruling on any contested ques tion of evidence in matters in which you have filed a pending written protest A dependent child who was born and died in 2012 is not required to have an SSN If an SSN was not obtained enter all 9 s in the Dependent s SSN column on line 8 and attach a copy A financial institution is located within the territorial jurisdiction of the United States if it is: a joint return and they have income from sources both in and out of New Mexico A mailed New Mexico income tax return and tax payment are timely if the United States Postal Service postmark on the envelope bears a date on or before the due date If the due date falls on a Saturday Sunday state or national legal holiday the tax return is timely when the postmark bears the date of the next business day Delivery through a private delivery service is timely if the date recorded or marked by the private delivery service is on or before the due date a means of taxpayer identification All A MESSAGE FROM CABINET SECRETARY DEMESIA PADILLA NEW MEXICO DEPARTMENT OF TAXATION AND REVENUE: A military servicemember s spouse who is eligible to claim an exempt New Mexico withholding status based on the Military Spouses Residency Relief Act must annually submit Form RPD 41348 Military Spouse With holding Tax Exemption Statement to the employer or payor responsible for withholding New Mexico tax A copy signed by the employer or payor must be kept in the taxpayer s records Do not submit Form RPD 41348 with Form PIT 1 unless the Department requests the copy A new Form RPD 41348 must be signed by the employer or payor annually or when the military servicemember s spouse situation changes a net operating loss; A New Mexico income tax exemption is allowed for individuals who are low and middle income taxpayers All tax payers including residents part year A non resident of New Mexico who is a qualifying servicemember s spouse living in New Mexico completes New Mexico Form PIT 1 as a non resident taxpayer and allocates income from services performed in New Mexico to their state of residence on Schedule A paid preparer also enters a Federal A paid preparer with an 11 digit New Mexico CRS identification number enters it in the space provided at the bottom of page 2 of Form PIT 1 NOTE: A paid preparer who is not required to A payment for gross receipts tax withholding tax compensating tax or any other type of tax due to the State of New Mexico is not a payment towards your personal income tax liability Do not include these payments as tax withheld estimated or other payments on your personal income tax return A payment that you made for gross re ceipts tax withholding tax compensat ing tax or any other type of tax due to the State of New Mexico is not a pay ment towards your personal income tax liability Do not include these pay ments as tax withheld estimated or other payments on your personal income tax return a payment using the 2012 PIT EXT payment voucher and avoid the ac crual of interest A penalty of $25 per return or claim for refund will be assessed a paid preparer who: A person who willfully attempts to evade or defeat any tax or the pay ment of the tax is guilty of a felony and a personal income tax return in New Mexico This includes non residents who have income from wages rents royalties businesses estates every A PTE must also file the annual Form PTE An S corporation must file Form a qualified diversifying business net capital gain from the sale of qualified a qualified long term care insurance contract defined in Section 7702B (b) a refund of approved film produc tion tax credit A resident of New Mexico who is a qualifying servicemember s spouse living in another state completes New Mexico Form PIT 1 as a resident tax payer and allocates wages salaries tips and other income from services performed on Schedule PIT B as if from New Mexico sources They do so even if the income was earned in another state See Guidance for New Mexico Resident Military Spouses Claiming Relief From Another State s Income and Withholding Tax Require ments on the Department s web site at www tax newmexico gov for details Search for Form RPD 41348 and se lect the Guide link A resident of New Mexico who must pay tax to another state on income that is also taxable in New Mexico may take a credit against New Mexico tax for tax paid to the other state A Statement of Division of Commu nity and Separate Income and Pay ments Attach a statement reflecting A taxpayer who itemizes deductions on the 2012 federal income tax return is required to add back the amount of state and local tax deduction claimed on the federal return but not below the standard deduction amount that you A taxpayer whose return is being prepared may elect to waive the tax preparer s requirement to file by elec tronic media If the taxpayer does not wish the return to be filed by depart ment approved electronic media the preparer must keep a signed Form RPD 41338 Taxpayer Waiver for Pre parers Electronic Filing Requirement ABOUT YOUR TAX RETURN INFORMATION Acceptance of the software company does not imply endorsement by the Department or assurance of the quality of its services TRD does not review or action The fee reimburses the state for Add interest if you do not pay the in come tax due on or before the original due date of your return even if you ADD lines 1 and 3 4 Add lines 18 and 19 then subtract the sum of lines 20 and 21 This amount cannot be less than zero Add lines 24 through 30 Enter the total here Add lines 9 10 and 11 then subtract the sum of lines 12 13 14 15 and 16 Enter zero if negative This is your New Mexico taxable income Add penalty if you file late and owe tax Additionally you may request from the Secretary that collection action not be brought against you for: adjustment is made to your return you will receive a notice explaining the adjustment with a description of procedures to use if you disagree Administrative Hearing Procedures: ADMINISTRATIVE OFFICE OF THE COURTS Warrant Enforcement Division 237 Don Gaspar Room 25 Santa Fe NM 87501 Advanced Energy Tax Credit for construction of advanced energy facilities such as solar thermal electric generating advanced tech nology coal generating or recycled energy; Advanced Energy Tax Credit; advantage to respond promptly and provide any information you have to clear your record of the difference If you do not respond within 60 days we will presume the notice to be correct We will issue an assessment of tax due for the amount of underpaid tax plus penalty and interest Affordable Housing Tax Credit for persons who have invested in an af fordable housing project approved by the Mortgage Finance Authority; Affordable Housing Tax Credit; against the tax due on your return: age 100 or over and you are not dependents of another taxpayer; age 65 or over or blind and your adjusted gross income is not over $51 000 for a joint return $28 500 for a single taxpayer or $25 500 for age nc i es fo r c o nse r vat io n pur poses from which you were allowed the New Mexico Land Conservation Tax Credit Agricultural Biomass Tax Credit Claim Agricultural Biomass Tax Credit for owners of a dairy or feedlot for each wet ton of agricultural biomass transported to a facility that uses the agricultural biomass to gener ate electricity or make biocrude or other liquid or gaseous fuel for commercial use; Agricultural Biomass Tax Credit; Agricultural Water Conser vation Tax Credit for expenses incurred for eligible improvements in irriga tion systems or water management Agricultural Water Conservation Tax Credit; Albuquerque NM 87198 8485 Telephone: (505) 841 6200 Telephone: (505) 325 5049 Telephone: (575) 524 6225 ALBUQUERQUE: FARMINGTON: LAS CRUCES: All annual information returns and w i t h ho l di n g s t a t e m ent s A t t ac h to your PIT 1 a copy of all annual information returns and withhold ing statements showing income and New Mexico inc ome tax withheld Include all federal Form(s) W 2 1099 1099 MISC 1099 R W 2G and New M ex i c o Fo r m (s) R P D 413 5 9 An All information on your return except your mailing address should be for calendar year January 1 2012 through all other taxpayers See WHEN AND WHERE TO FILE AND PAY on page 11 for details ALL Schedules PIT ADJ PIT RC PIT B PIT CR PIT D and PIT S re quired to be submitted to support the entries on Form PIT X must be attached even if they did not change from the original version ally filed Also qualified are licensed practical Although state law prohibits the De par tment from forgiving state taxes due the Department Secretary has the discretion to decline to bring collection action against an innocent or injured spouse when it is unfair to hold that spouse liable When relief is granted in wr iting by the IRS t he spous e receiving the relief may provide the documentation of the relief to the De partment and request the Department decline to bring or to cease collection action against them to the extent they are granted relief by the IRS Amended Returns amount from a previous year attach Form RPD 41369 New Mexico Net Operating Loss Schedule to your retur n showing the tax year when each New Mexico net operating loss occurred The schedule also should list each loss for each tax year for which it was carried forward including 2012 Amount of lump sum income reported for purposes of 10 year tax option or capital gains election on federal Form 4972 2 Amounts paid as premiums under Part B of Title XVIII of the Social Security Act (Medicare); Amounts paid for a qualified long an alternative method of computing penalt y on estimated payments An entity that has had tax withheld cannot pass a withholding statement directly to another taxpayer Gener ally the recipient of the withholding An entity that has had tax withheld cannot pass a withholding statement directly to any other taxpayer Gener ally the recipient of the withholding an estate or trust includes his or her share of the estate or trust income on the New Mexico personal income tax return even if the estate or trust itself an exemption for your spouse or An extension of time to file your An individual who was a New Mexico resident during any part of 2012 and An overpayment credited toward your 2013 estimated tax cannot be refunded until you have filed your 2013 tax return in 2014 The Department will not refund an amount of one dollar or less unless you attach to your return a signed statement asking for it and a paper check will be mailed to the address on the return See the instructions for more details and costs owed to district municipal magistrate or metropolitan courts or workers compensation fees and fire walls Taxpayer information and on the attachments and payment methods and saves tax dollars A return filed and Schedule PIT B enter the gross royalt y income f rom New Mexico sources on line 17 and enter a Y in box 18a of Form PIT 1 instead of entering an R or a B Compute the tax by applying the tax rate tables to the gross royalty income Then follow the instructions for lines 22 and 23 and lines 26 through 41 Also see Royalty Income of Non residents on page 3 of these instructions and secure It provides the fastest turnaround for a refund and saves tax dollars costing less to process than a paper return Taxpayers who file and and the Schedule PIT B please see also Royalty Income of Non residents on page 3 of these instructions for completing Form PIT 1 Skip lines 9 through 16a and enter a Y in the box on line 18a on Form PIT 1 instead of an R for computing tax using the rate table or B for computing tax using Schedule PIT B Enter your total gross royalt y income from New Mexico sources on line 17 and compute the tax by applying the gross royalty income to the tax rate tables Then follow the instructions for lines 22 23 and 26 through 41 and year of death Enter the claimant s name and social security number on lines 4a and 4b only when the refund must be made payable to the order of a person other than the taxpayer or taxpayer s spouse See Representa tives of Deceased Taxpayers on page 3 for further details and you marked the box on line 34 Form PIT 1 and your income and payments are not evenly distributed and your qualifying dependents New Angel Investment Credit for certain qu alif y ing inve stm ent s in hi gh technology or manufacturing busi nesses; Angel Investment Credit; Annual Statement of Pass Through Entity Withholding Include a copy of the form(s) with your PIT 1 Annual Statement of Pass Through Entity Withholding The owner may then claim the withholding on his in come tax return Annuitant Services Branch Any amount over your liability and debt will be refunded to you Any change to New Mexico taxable in come credits or rebates and changes to federal taxable income require an amended New Mexico personal in come tax return for the same year For any combination of these Any person who willfully causes or attempts to cause the evasion of another person s obligation to report an d pay tax may be a ssessed a civil penalty in an amount equal to the amount of the tax penalty and interest attempted to be evaded Any person who willfully with intent to evade or defeat the payment or collec tion of any tax: Any taxpayer who files a New Mexico Application for Automatic Extension of Time to File U S Individual Income Tax Return for tax year 2012 you have six months (through October 15th) to file your New Mexico return Beyond the six months you are required to obtain an additional extension through the IRS or the state applies unless both the return and the payment are made electronically approvals certifications and forms approve the logic of specific software are a first year resident whether are excluded; Are name(s) and address complete correct and legible? are questions after the return is filed are selected for audit or verification of Are social security numbers legible accurate and entered on both pages of each form or schedule where indicated? Are W 2 Forms and other information returns showing New Mexico income and tax withheld included? arising from determinations dur ing audit or protest procedures according to Sec 7 1 24 NMSA 1978; as a qualified dependent exemption on as head of household if that person is a child and not eligible to be included ASK A QUESTION Assistance in preparing your tax return may be available from: Association (NACHA) or the Office of At any time after filing your return the At t ac h o t he r s t a t es for ms o nly when claiming credit for taxes paid to another state on Form PIT 1 by a New At the TRD home page click on Online Services and follow the links to New at www tax newmexico gov/Online Attach 2012 Form RPD 41272 2012 attach a copy of a statement reflecting Attach Form PIT 4 Preser vation of Cultural Properties Credit and related Audit Provisions: available through tax professionals Avoid delays that may occur in mail ing a check Refund Express does not guarantee that you will receive your refund check earlier however only that when the check is is sued it will reach the bank more quickly Awarding of Costs and Fees: Bank of the West Building 3501 E Main Street Suite N 2540 S El Paseo Building #2 based on physical or mental impair ment or emotional disturbance that is at least moderately disabling Based on Taxable Income Be sure that the name of the taxpayer spouse and all dependents listed on the income tax return and their social security numbers agree with the indi vidual s social security card Contact the Social Security Administration if the name is not correct The web site address is www ssa gov Be sure to include a copy of the forms with your PIT 1 be transmitted on or before APRIL 30 2013 The electronically filed re turn and electronic payment may be made separately to qualify See Filing Electronically on page 5 and Making Payment Through the Internet on page because your domicile is in another state complete Schedule PIT B to al locate and apportion your income to New Mexico Then claim a credit for taxes paid to another state on Form PIT 1 line 20 for income taxed by both states Before you mail your return a quick check will help you avoid common errors that may delay your refund Complete the Filing Checklist on page 32 and then go to step 8 Beginning January 1 2008 interest is computed on a daily basis at the rate established for individual income tax purposes by the U S Internal Revenue Code (IRC) Beginning January 1 2012 annual withholding* from owners members or partners (owners) of a pass through entity (PTE) is required PTEs are required to withhold from the owner s share of PTE s allocable net income earned in the year at the rate of 4 9% Certain exceptions to the requirement to withhold are allowed and documen tation must be maintained in the PTE s Beginning with the tax year 2009 the Military Spouses Residency Relief Act allows a military servicemember s spouse who moves to a state solely to be with their spouse who is in that state because of military orders to keep the residency status of their state of domicile and allocate their non military wages salaries tips and other income from services performed to their state of residence even if it was earned in another state Certain restrictions apply: best policy is to make a payment us ing Form PIT EXT between one to five years or both Blended Biodiesel Fuel Tax Credit Blended Biodiesel Fuel Tax Credit for companies that blend and dis tribute motor fuels containing at least 2% biodiesel; Blended Biodiesel Fuel Tax Credit; born and died in 2012 and an SSN was not obtained enter all 9s in the Dependent s SSN column on line 8 and attach a copy of the child s birth box on line 6 of Form PIT 1 and enter the date the extension expires Business Facilit y Rehabilitation Credit; business related debt when you can show that you had no knowl edge of the business did not ben But Single filing filing sepa House by Form PIT 1 filers to claim any of the by the Internal Revenue Code by the IRS by the IRS permits you to file your by the original due date or by the six month automatic extension of time to file allowed by the IRS but need ad c Qualified long term care services as defined in Section 7702B (c) of the cal offices you will need to complete Calculate your tax Use either the rate tables beginning on page 1T or Sched ule PIT B You must also complete line 18a Complete Schedule PIT B to calculate your tax if you have income from sources inside and outside New Mexico; otherwise use the tax rate tables When using the rate tables please be very careful MAKE SURE you use the taxable income amount on line 17 calculated on the amount of the trans Calculation of Estimated Personal Income Tax Underpayment Penalty if you qualify for and have elected to use Cancer Clinical Trial Tax Credit for oncologists who supervise patients participating in a cancer clinical trial beginning on or after Janu ary 1 2012 but before January 1 2016 or Cancer Clinical Trial Tax Credit or Care Savings Account; Caution: Some financial institutions Caution: Submit only high quality printed original forms to the De partment A poor print or photocopy of a form obtained from our web site or an approved software product will delay the processing of your return and your refund credit or rebate Caution: When paying your taxes through the Fed/State program you may make individual payments to both the IRS and to the State of New M exico Follow the cor rect instructions for making payment to the proper taxing authority Do not combine payments to the IRS and to the State of New Mexico You may also pay tax separately to New Mexico over the Internet through the TRD web site or by submitting a check with a Form PIT PV cer tif ying treatment as a qualif ied donation certain contributions rolled out of a New Mexico approved Section 529 college savings plan account; or Certain restrictions on who may file and the types of returns eligible for certificate death certificate or hospital certification from the New Mexico change contact information and charge for the use of money and by law cannot be waived Prior to Janu ary 1 2008 interest was calculated at the statutory rate of 15% per year computed on a daily basis Beginning January 1 2008 interest is computed on a daily basis at the rate established for individual income tax purposes by the U S Internal Revenue Code (IRC) Check box 12a only if you itemized your deductions on federal Form 1040 line 40 Check the figures on your return check the status of a refund; CHILD SUPPORT Human Services Department Child Support Enforcement Division choice of filing their tax returns in the cian s office or other similar facility Civil Penalties: claim a deduction for military active duty pay included in federal adjusted gross income Claim Form claim only those expenses person ally incurred They may not claim any expenses the spouse has already claimed or plans to claim claiming a refund are processed within two to four weeks A paper return received in the Department early in the tax season takes six to eight weeks If claiming any film production tax credit claiming the exemption for income of persons 100 years or older both your New Mexico and federal returns MUST ref lect a correct division of community and separate income and payments If your income and payments are not evenly distributed claims a credit for a Special Needs Adoption attach Certification from clinical trial See line 19 Schedule PIT CR Collection of Debts from Your Refund come tax returns on official state forms Community Property and Division of Income Community property states are: New Mexico Arizona California Idaho Louisiana Nevada Texas Washington and Wisconsin companies bill the state when you use your card You may also pay by electronic check at no charge An electronic check authorizes TRD to debit your checking account in the amount and on the date you specify See Page 11 company Complete all required information on your form Failure to complete all required information will delay pro cessing your return and may cause your return to be incorrectly computed Complete and attach Schedule PIT RC if you claim any of the special New Mexico rebates or refundable cred its The PIT RC Rebate and Credit Schedule is a separate schedule used Complete the 2012 Schedule PIT ADJ and attach it to Form PIT 1 if you are required or eligible to make New Mexico adjustments to income Complete the top of page 1 of the Form PIT 1 Complete this worksheet to determine your New Mexico Low and Middle Income Tax Exemption completed income tax return for at Computer Generated Returns The New Mexico Taxation and Revenue Depar tment ap p roves c o mpanies Confidentiality Provisions: Contact your local district office or call (505) 827 0827 for general as contact: CONTACTING THE DEPARTMENT contributions refunded when clos ing a New Mexico approved Section 529 college savings plan account; convenient for you copy of the voucher issued by the Mortgage Finance Authority creates an unreasonable burden on the department Credit Claims: Credit for Electronic Card Reading Equipment requires certification by the taxpayer Complete Form RPD 41246 Income Tax Credit for Elec tronic Card Reader Statement Credit or Credit requires For m RPD 41228 credit was set to expire on December 31 2011 See line 12 Schedule PIT CR For tax years beginning on or after January 1 2013 two new voluntary contributions will be allowed for a taxpayer who Credit; credits For details see the specific line Criminal Penalties: Cultural Prope r t y Preser vati on Credit; Currently TAP allows access to thirteen tax programs including the personal income tax and gross receipts tax programs On our home page under Online Services select Manage My Account and choose the Taxpayer Access Point (TAP) link d Insurance covering medical care days from the filing date to approve or days of the date an adjustment to your deceased should enter the month day and year of death on line 1f or 2f on page 1 Form PIT 1 Enter the claimant s name and social security number on lines 4a and 4b ONLY if the refund check must be made payable to someone other than the surviving spouse or to the estate of the taxpayer deceased taxpayer and the surviving Deceased Taxpayer or Spouse: December 31 2012 or for your fiscal year If you are filing for a fiscal year deductions claimed Defense Finance and Accounting Service Compensation Branch/OCCOS/HRS Defined Defined on page 2 for more information dence A first year resident need not deny a statutory tax credit If it does not act the credit is approved The Secretary decides whether a refund of tax due you may be offset against your other tax liabilities and you will receive notice that the refund will be made accordingly You are entitled to interest until the tax liability is credited with the refund amount Please see the paragraph above on Audit Provisions for interest due you if the department does not offset a refund or credit against your other tax liabilities within the prescribed time The department may make a direct refund of overpaid taxes to the taxpayer without requiring Department and the Secretary of the Department to collect and maintain personal information including man datory disclosure of social security numbers in the manner required by tax regulations instructions and forms are in Section 7 1 12 NMSA 1978 and Department approved electronic media includes a New Mexico personal income tax return transmitted electroni cally or submitted in paper form with a 2D Bar Code printed on Form PIT 1 that contains the taxpayer s tax return information The information in the 2D Bar Code is electronically captured An electronically transmitted return can be transmitted through the Department s Internet web site or transmitted through the Internet using an approved third party software or online program department does not have to pay inter est on credits or refunds if it applies the amount to a tax interception program to an estimated payment or to offset prior liabilities of the taxpayer Department of Health DEPARTMENT OF WORKFORCE SOLUTIONS New Mexico Department of Workforce Department telling you of a difference between the state and federal informa Department's Internet home page dependent exemptions describe the options below to assist you in choosing the method that makes difficulties according to the provisions Direct Deposit Taxpayers due a refund may have their refunds deposited directly into their bank accounts through ditional time to file your New Mexico diversifying business stock on or after July 1 2000 and you are in full com pliance with all provisions of the New Mexico Venture Capital Investment Act contact (505) 827 1746 for details on claiming the tax credit allowed by that Act DIVIDE line 1 by line 2 (This is the average effective tax rate on other state income) Calculate to four decimal places (i e 0 0463) 3 Do not attach this worksheet to your Form PIT 1 Maintain a copy in your records Do not claim payments to a veterinar ian or veterinary clinic or any other expenses for family pets or other animals Do not enter the deceased taxpayer s name if that person is not required to be entered on the federal or New Mexico return A personal representa tive can be an executor administrator or anyone in charge of the deceased taxpayer s property If a taxpayer did Do not file Schedule PIT S unless the five dependent lines have been filled in do not own or rent real estate in New Mexico and DO NOT STAPLE OR TAPE the forms and attachments Do not submit a photocopy of the Form PIT 1 and schedules to the Depart ment Submit only original forms Keep a copy for your records Do not use dollar signs ($) deci mal points ( ) or any punctuation marks or symbols other than the comma ( ); document must show the child was born alive Domicile donation of land to private non profit due date for fiscal year taxpayers is the during the entire year If you are a first during your interactions with us according to provisions of Section E mail and Telephone Correspon dence EDUCATIONAL ASSISTANCE NM Educational Assistance efit from the business and that the Electronic Card Reading Equip ment Tax Credit; ELECTRONIC CHECK ELECTRONIC FILING electronic filing A list of companies electronic filing is available on TRD s electronic filing may apply depending Electronic Filing The Department encourages all taxpayers to file electronically whenever possible Electronic filing is safe and secure and provides the fastest service for a refund due Access our web site to file over the Internet at no charge (except for payments made by credit card) or file electronically through your tax preparer or approved software on a personal computer See Page 5 of the instructions for electronic filing methods or visit the Department web site www tax newmexico gov Click on "Online Services" and follow the links to Personal Income Tax E filing electronic media OR keep a signed Form RPD 41338 Taxpayer Waiver for Preparers Electronic Filing Require ment on file and mark the checkbox in the Paid Preparer s Use Only section at the bottom of page 2 of Form PIT 1 electronically electronically costs less than a paper return Taxpayers who file and pay electronically receive an extension electronically Your electronically filed Employer Identification Number (FEIN) Enrolled members of an Indian nation Enter amount of tax paid to the other state 1 Enter names on a joint return in the same order as on the federal return Enter on line 13 the federal exemption amount allowed from line 42 of the federal Form 1040 or the amount from line 26 of federal Form 1040A If you Enter on PIT 1 line 12 your allowable Enter only qualifying dependent exemptions allowed on your federal return Do not include yourself or your spouse if filing a joint return New enter only the amount from line 3 of Schedule CC Alternative Tax Sched ule on line 18 Schedule CC is to be used by taxpayers who: Enter taxable income on which the tax on line 1 was figured (When the Enter that portion of income that is subject to tax in both New Mexico and the other state but not more than the amount on line 2 This is that portion of income included on Schedule PIT B column 2 lines 1 2 3 and 7 allocated to both states If this amount is more than line 2 or all income is Enter the amount from line 7 of this worksheet (or the sum of line 7 amounts from worksheets completed for each state) on line 20 of the 2012 Form PIT 1 Enter the amount of Earned Income Credit (EIC) reported on your 2012 federal Form 1040 1040A or 1040EZ on line 25a Form PIT 1 Multiply the amount on line 25a by 10% ( 10) and enter the result on line 25 Round the result to the nearest dollar Important: You must complete both lines 25 and 25a or the credit will be denied Enter the amount of penalty on un derpayment of estimated tax that you owe You may leave this line blank if you owe underpayment of estimated personal tax penalty and you wish the Department to compute the penalty for you The Department will send you a bill or if a refund is due will reduce your refund by the amount of the pen alty due Enter the federal adjusted gross in come as reported on your federal form: Enter the lesser of line 6 and line 1 This is the credit allowed for tax paid the other state 7 enter the month day and year your tax year began and the month day and Enter the name social security number and date of birth of each dependent reported on your federal return If you have more than five qualifying depen dents enter the name social security Enter the number of exemptions al lowed on your federal return for your Enter the number of federal exemptions* reported on line 5 Form PIT 1 Enter the smaller of line 3 or 0 0550 (5 % maximum) 4 Enter the tax from the tax rate tables on the amount on line 1 6 Enter the tax from the tax rate tables on the amount on line 4 5 Enter the total New Mexico income tax withheld from the net income of pass through entities as shown on your annual withholding statements 1099 MI SC or F orm RPD 41359 Enter the total of all New Mexico in come tax withheld from oil and gas proceeds as shown on your annual withholding statements 1099 MISC and RPD 41285 Annual Statement of Enter the total of all New Mexico income tax withheld as shown on your annual withholding statements Form(s) W 2 W 2G 1099 1099 R Enter the total of New Mexico esti mated tax payments made for 2012 as shown in your records Include your last installment even if you pay it in 2013 Also be sure to include any 2011 overpayments you applied to 2012 estimated taxes Important: Do not include any extension payments made with Form PIT EXT or return payments made with Form PIT PV Report extension and return pay ments on line 30 Report only over payments from prior year returns and estimated payments made with Form PIT ES on line 29 Enter the total of unreimbursed and un compensated medical care expenses used to compute the medical care expense deduction claimed on line Enter the total payments made toward the 2012 personal income tax liability not included in line 29 Include return payments made using Form PIT PV and extension payments using Form PIT EXT Include payments made through the Department s Internet web site using the PIT PV or PIT EXT option enter their names and social security numbers in the same order each year to avoid processing delays enter this amount on line 16a 1 Enter your name address and social security number and the name and social security number of your spouse in exactly the same order as on your federal return Your spouse s name and social security number are Enter your name and social security number on all forms and correspon dence you send to TRD We cannot accept a return without a valid identi Enter your tax return information Our Internet site prompts you on how to send your return electronically To file your return successfully read and follow all instructions You will be able to print a copy of your return information for your own records but do not mail the confirmation return to TRD You will receive a confirmation number as proof and verification that entered on line 8 of 2012 Form PIT 1 Additional dependent exemptions must be entered on Schedule PIT S Do not Entering Your Account Number Environmentally friendly Refunds deposited directly into your account reduces the need for paper eral income tax return was filed for the erty Divorce Separation and your New Mexico Income Tax for more details Estates and Trusts Estates and trusts are subject to the New Mexico personal income tax The Even if you do not have to file a return you should file for a refund if New Mex ico income tax was withheld You also may qualify for one or more credits or rebates offered by New Mexico Attach Schedule PIT RC if you are eligible to claim the low income comprehensive tax rebate the property tax rebate for persons 65 years of age or older an additional low income proper ty tax rebate for Los Alamos or Santa Fe County residents or New Mexico child day care credit The general quali fications for an individual claiming these credits or rebates are: Every year New Mexico participates in a program which matches New Mexico return information with federal return information If you receive notice from the New Mexico Taxation and Revenue Example: If your federal adjusted gross income is negative $23 742 48 your money field entry for a loss on line 9 of your Form PIT 1 should look like this: Example: Mr and Mrs Brown are filing a joint return Their New Mexico Taxable Income on line 17 of the Form PIT 1 is $25 325 First they find the $25 300 25 400 income line Next they find the column for Married filing jointly and read down the column The amount shown where the income line and filing status column meet is $834 This is the tax amount they must write on line 18 of the Form PIT 1 EXAMPLE: Prior to her marriage in August 2012 a taxpayer made two es timated tax payments in her name and social security number only She made two additional estimated tax payments after the wedding but they showed the name of the taxpayer and her new spouse and both social security numbers The total of the estimated payments should be entered on line exemptions exceeding five Express or Discover cards A 2 49% convenience fee calculated on the amount of the transaction covers costs that the EXTEND YOUR DUE DATE to April 30 2013 Extension of Time to File Extension of Time to File File Form RPD 41096 on or before the April 15 2013 due date You do not need to attach an approved state extension to your return extension of time to file If you have extension of time to file Interest is a f r o m t h e N ew M e x i c o E n e r g y Minerals and Natural Resources Department facility; Failure of Paid Tax Preparers to Conform to Certain Requirements Failure to complete all four fields prop erly will cause your Refund Express request to be denied and the Depart ment will mail you a paper check Fast Easy Secure! Fe d /State Electronic Filing by a Prof e ssional Ta x Pre parer Fed / Fed/State e file program participants Fed/State Online Home Filing Program Federal Adjusted Gross Income federal and state tax returns together or separately through electronic trans Federal Exemption Amount Federal form: amount from: Federal Forms and Schedules The Department may require you to fur nish a true and correct copy of your federal income tax return and attach ments federal itemized deductions from fed eral Form 1040 line 40 if you itemized your deductions on your 2012 federal Form 1040 mark checkbox 12a and complete line 10 Federal law requires New Mexico to report to the Internal Revenue Service all New Mexico income tax refunds and interest paid to taxpayers on those refunds New Mexico is required to federal return becomes final Federal/State Tax Agreement fees the credit card companies charge the State of New Mexico There is no charge for an electronic check ference is the amount of tax you owe Enter the difference on line 32 Fi lm Pr o du c ti on Ta x Cred it C laim Form fication number New Mexico requires ficer shall grant the request unless it fiduciary for an estate or trust files fied personal representative requiring fied representatives at any time field Generally persons are required to obtain a CRS identification number if file a resident return Note: you may FILE AND PAY file and sign a return for that taxpayer file either a refund return or a tax due file Form RPD 41272 2012 Calcula File Returns on Approved State File Schedule PIT ADJ if you have any of the following additions to federal adjusted gross income: File Schedule PIT ADJ if you re ceived any of the following income not taxable by New Mexico or if you qualify for one or more of the following deductions or exemptions: File Schedule PIT CR if you wish to claim any of the following non refundable credits: File Schedule PIT S only if your quali fying dependent exemptions exceed file Schedule PIT S unless the five dependent lines have been filled in on file short year returns unless allowed file your claim within three years from File your return as soon as you have all the necessary information but not later filed federal Form 1040EZ leave line filed in calendar year 2013 See the filed on the Form PIT X that is specific filed your income tax return Filers of federal Form 1040EZ should enter the amount from Form 1040EZ line 5 That amount includes both your standard deduction and your depen dency exemption so you will not have an entry on line 13 of New Mexico Form PIT 1 See line 13 below Filing by Paper Form FILING CHECKLIST Filing Electronically FILING METHODS filing New Mexico Form RPD 41096 Filing Period filing separately filing separately divorced during 2012 or married persons filing joint claiming filing your New Mexico PIT return most Fill in your return Fill in your return using the line instruc tions below Continue with STEP 4 on page 30 Filling in your tax return Film Production Tax Credit (applied to tax due) FINANCIAL ASSISTANCE Human Services Department financial institution where you have Find the status of your refund findings or unfavorable decisions First year resident first year residents you must indicate five The first five dependents must be following refundable credits: food stamp overpayments fines fees for 2012 the taxpayer s spouse or personal representative may have to For a Faster Refund file on the Internet For a faster refund file your return For a loss reported on Form PIT for acc eptance into the Fed/State program Ask your professional tax preparer whether he or she has Fed/ State approval Professional preparers usually charge for their services for details For example: For example: Rental income from prop erty located outside of New Mexico is allocated outside New Mexico on Schedule PIT B Because that income is not included in column 2 on Sched ule PIT B credit for tax paid to another state cannot be claimed For information on specific courts For married persons filing separate For more information regarding the For most taxpayers your resident sta tus for income tax purposes depends on where you were domiciled during the tax year and whether you were For personal income tax direct ques tions about the return instructions a submitted return or your refund e mail us at TRD TaxReturnHelp@state nm us Direct general questions about New Mexico taxes to policy office@ For purposes of the Income Tax Act you are a New Mexico resident if your domicile was in New Mexico for the entire year or if you were physi cally present in this state for a total of 185 days or more during the tax year regardless of your domicile For purposes of the Medical Care expense deduction you may claim only unreimbursed and uncom For purposes of this deduction: for refund or For tax years beginning on a date after January 1 2005 but before December 31 2010 an amended return must be For telephone assistance call (505) For the 2012 tax year: BOTH FILE AND PAY for the Department to process your refund claim then call (505) 827 0827 Have a copy of your tax return available when you call or visit us on the web Foreign Assets Control (OFAC) Form Also attach the cer tification Form FID 1 Fiduciary Income Tax Re turn See the instructions for Form FID Form PIT 1 And you are: Form PIT 1 And you are: Form PIT 1 And you are: Form PIT 110 Adjustments to New Mexico Income Worksheet is for a non resident whose job is located in this state but requires temporary assignment outside New Mexico Form PIT 5 Qualified Business Facil ity Rehabilitation Credit is needed to claim the Business Facility Rehabili tation Credit for building renovations within New Mexico enterprise zones Also attach the approval from the New Mexico Economic Develop ment Department Form PIT 8453 2012 Individual In come Tax Declaration for Electronic Filing and Transmittal A paid tax pre parer an Electronic Return Originator (ERO) or other third party transmitter who electronically transmits a New Mexico personal income tax return on behalf of the taxpayer using a tax software program or through the New Mexico web site must complete Form PIT 8453 and maintain in his records the taxpayer s signature(s) Form PIT PV and include it with your check or money order Also include Form PIT PV when submitting your payment with your return Write your social security number PIT PV and the tax year on all checks and money orders Form RPD 41083 Affidavit to Ob tain Refund of New Mexico Ta x Due a Deceased Taxpayer is used to c laim a ref und for a dec eased taxpayer when the refund is paid to the order of a person other than the surviving spouse or the estate of the deceased A copy of a death cer tifi cate or other proof of death must be attached Form RPD 41338 2012 Taxpayer Waiver for Preparer s Electronic Filing Requirement is used when the taxpayer does not want the preparer to file their return by Depar tment approved electronic media To avoid the penalty of $5 per return imposed on the paid tax return preparer the tax preparer must mark the checkbox in the Paid Preparer s Use Only section at the bottom of page 2 of Form PIT 1 formal protest or suit in district court Forms Always submit personal in Forms and instructions are available on our Internet home page Our web address is: www tax newmexico gov Forms instructions and general information brochures are available on the fourth quarter estimated tax payment for tax year 2012 which is due January 15 2013 ensure the tax year indicates 2012 on the PIT ES payment voucher Fraudulent Returns From a Pass Through Entity from the Energy Minerals and Natu ral Resources Department g Care in an institution other than a hospital such as a sanitarium or rest home if the principal reason for the presence of the person in the institution is to receive the medical care available If the meals and lodging are a neces sary part of such care the cost of the meals and lodging are medical care expenses gains whichever is greater; GENERAL INFORMATION Generally electronically filed returns Geothermal Ground Coupled Heat Pump Tax Credit for the purchase and installation of a geothermal ground coupled heat pump in a residence business or agricultural enterprise in New Mexico; Geothermal Ground Coupled Heat Pump Tax Credit; Get your tax records together government securities; gross income floor amount can be had charitable deductions claimed on federal Form 1040 Schedule A for a donation of land to private has changed If you move after filing Have a copy of your tax return avail able when you call or visit us on the web have a net operating loss; have a New Mexico CRS identification have annual gross sales in or into New Mexico of $100 000 or less have been physically present in New Mexico for at least 185 days A former New Mexico resident who returns to the state may file as a first year resi dent if that person has been a non resident for at least one full tax year have had c er t ain c ont r ibut i ons rolled out of a New Mexico ap proved Section 529 college savings plan account or have had contributions refunded when closing a New Mexico app r oved Sec t i on 52 9 c o ll e ge savings plan account; have income sources in and outside New Mexico allocate to New Mexico on line 3 Schedule PIT B the por tion of the lump sum distribution you received while a resident If you are a full year resident or a resident because you were physically present in New Mexico for 185 days or more you must allocate to New Mexico the lump sum distribution you received have no business activities in New Mexico other than sales have passed and you have not filed a have to pay penalties and interest See Penalties and Interest on page 12 The Head of Household Head of Household $4 294 00 4 9% $96 000 head of household enter $30 000 head of household enter 0 10 Historic Preser vation Division Cer tification to claim the Cultural Proper t y Preser vation Credit on Schedule PIT CR I f yo u c l ai m t h e a d d i t ional low income property tax rebate for Los Alamos or Santa Fe County resi dents and the address on your Form PIT 1 is not a Los Alamos or Santa Fe County address provide a copy of your property tax statement for the Los Alamos or Santa Fe County property I want to encourage all New Mexicans to file their tax returns online not only will you receive your refund check faster (usually within two weeks) we can also deposit your refund check directly into your personal checking or savings account E filing is fast and secure If speed and convenience isn t enough you have until April 30 2013 to e file your tax return when you also electronically pay your tax Take advantage of this free and easy service and file your taxes online today by logging on to our web site at www tax newmexico gov identification number of the taxpayer identification number required by the Identities of rack operators import ers blenders suppliers or distributors and the number of gallons of gasoline and other fuels are public record The department may make known to the Gaming Control Board the tax returns of license applicants and their affili ates If a taxpayer dies before filing a return If Adjusted Gross Income Is: Percentage of Paid Medical Expenses: If Adjusted Gross Income Is: Percentage of Paid Medical Expenses: if all of the following conditions exist: If an assessment of New Mexico Per sonal Income Tax is established the New Mexico Taxation and Revenue Department may submit your unpaid debt to the Treasury Offset Program This offset is authorized by federal law and allows the U S Department of the Treasury to reduce or withhold any of your federal income tax refund by the amount of your debt If any estimated payments were made using different name(s) or social security number(s) attach a sched ule to your return showing how each estimated payment was made if applicable and an IRS issued Pre If filing joint and both you and your if filing married filing separate and If filing Married Filing Separately are spouse s name and social security number included? If line 17 of the Form PIT 1 (Taxable Income) is over $96 000 use the following table to compute your tax If line 17 of the Form PIT 1 (Taxable Income) is: And you are: If line 17 of the Form PIT 1 (Taxable Income) is: And you are: If line 17 of the Form PIT 1 (Taxable Income) is: And you are: If line 17 of the Form PIT 1 (Taxable Income) is: And you are: If line 17 of the Form PIT 1 (Taxable Income) is: And you are: If line 17 of the Form PIT 1 (Taxable Income) is: And you are: If line 17 of the If line 17 of the If line 17 of the If line 23 is greater than line 31 the dif If line 23 is less than line 31 you have an overpayment Enter the difference If you have penalty or interest due from lines 33 35 or 36 reduce the overpay ment by the sum If you do not wish to compute any penalty or interest due enter the difference The Department will reduce your overpayment by the amount of penalty and/or interest computed If mailing your return to the Depart ment address your envelope as fol lows: If making an extension payment com plete PIT EXT Personal Income Tax Extension Payment Voucher Write your social security number and 2012 PIT EXT on the check or money order If someone can claim you or your spouse if a joint return but not both on the federal return enter one exemption If the return shows an overpayment and you are a court appointed or certi if the taxpayer had lived If there is an entry on line 24 of Form PIT 1 is Schedule PIT RC included and are the questions A B C and D answered if required? If you are a member of the United States armed forces were a resident of New Mexico at the time of enlist ment and have not changed your legal residence for purposes of with holding state income tax from military pay your income may be taxable to New Mexico You are required to If you are a New Mexico resident you If you are due a refund you may be en titled to interest on your overpayment at the same rate charged for underpay ments but only under certain condi tions For 2012 personal income tax returns the Department shall pay no interest if the refund is made within 55 days of the date of the claim for refund if the interest is less than $1 00 or if your return cannot be processed For If you are due a refund you may choose to receive a check or have the refund deposited directly into your checking or savings account TRD is not responsible for the misapplication of a direct deposit refund that is caused by the error negligence or malfea sance on the part of the taxpayer If you are married and filing a joint return both spouses must sign it Your return cannot be processed if you do not sign it If you are married and filing sepa rate returns if you were divorced during 2012 if you are claiming the exemption for income of persons 100 years or older or if you or your spouse but not both is a resident of a community property state and your income and payments are not evenly distributed prepare and attach a if you are not required to file a federal IF YOU ARE SELF EMPLOYED RUN A BUSINESS OUT OF YOUR HOME OR WORK FOR SOMEONE ELSE BUT DO NOT HAVE WAGE TAXES WITHHELD you may be required to register with the Department for gross receipts tax Businesses that sell or lease goods and other tangible property or perform services in New Mexico may be subject to New Mexico gross receipts tax All businesses having a gross receipts tax reporting obligation must register If you are: Your Tax is Plus of taxable income in excess of: If you believe a joint federal tax li ability should be paid solely by your spouse due to an understatement of tax divorce or separation you may be able to claim Innocent Spouse Relief Separation of Liability or Equitable Re lief from the Internal Revenue Service If you choose to use one of these ser If you claim a charitable deduction in your federal itemized deductions on federal Form 1040 Schedule A for a If you did not have tax withheld but would like to in the future contact the payor See also Withholding on Cer tain Government Pensions below for contact information If you did not itemize your deductions enter on Form PIT 1 line 12 the allow able federal standard deduction from federal Form 1040 line 40 or 1040A line 24 If you do not hear from the Department within 120 days you have 90 days in If you don t have access to a home computer or need help filing your tax return please visit your local Taxation and Revenue office If you expect to file your federal return If you file a joint tax return and all or If you file and pay your tax electroni cally through our web site a personal computer or a tax professional your filing deadline is APRIL 30 2013 To avoid penalty or interest you must file your return and pay your tax If you file Schedule PIT B because you If you filed Enter the If you had gambling or lottery win nings whether or not income tax was withheld on the winnings you need your 2012 federal Form W 2G or a record of winnings not required to be reported on a Form W 2G If your win nings were offset by losses reported in your itemized deductions on your federal return you may be asked to provide documentation to substantiate the deduction If you had tax withheld by a Pass Through Entity (PTE) from your share of the net income earned by a PTE obtain a copy of federal Form 1099 MISC or a copy of New Mexico Form RPD 41359 Annual Statement of Pass Through Entity Withholding If you had tax withheld from oil and gas proceeds from an oil or gas well located in New Mexico obtain a copy of your federal Form 1099 MISC or Form RPD 41285 Annual State If you have access to the Internet from a personal computer (PC) free If you have an unused New Mexico net operating loss carr y for ward if you have five or fewer qualifying If you have to call to ask where your refund check is please wait until suf ficient time has passed for the Depart ment to process your refund claim then call (505) 827 0827 If you have to call to ask where your refund check is please wait until sufficient time has passed If you itemized your federal de duction amount enter the amount of state and local tax deduction claimed on line 5 federal Form 1040 Schedule A If you made New Mexico estimated tax payments during the year you need your records of the amounts and dates of payment If you had an over payment from your 2011 return applied to your 2012 estimated taxes be sure to include that amount in your total If you make an estimated payment complete PIT ES Estimated Personal Income Tax Payment Voucher Write your social security number and PIT ES on the check or money order If you need forms or additional instruc If you or your spouse do not have a social security number (SSN) but do have an individual taxpayer identifica tion number (ITIN) assigned by the Internal Revenue Ser vice enter the ITIN everywhere the SSN is required NOTE: The IRS requires a nonresi dent alien spouse to have either an SSN or an ITIN if: If you or your spouse were a depen dent or qualify as a dependent of an other individual for federal income tax purposes whether or not you or your spouse were claimed as a dependent on the other person s federal return exclude that spouse from your allow able exemptions If you owe penalty for underpayment of estimated personal income tax using the standard method of computing the penalty and you qualify for a special penalty calculation method enter 1 2 3 4 or 5 in the box on line 34 on Form PIT 1 to indicate the method you elect to use to calculate your under payment penalty Attach Form RPD 41272 2012 Calculation of Estimated Personal Income Tax Underpayment Penalty to Form PIT 1 If you owe tax you may pay via our web site using a Visa MasterCard American Express or Discover credit card or electronic check or you may mail a check or money order to TRD with a PIT PV Payment Voucher Mail the PIT PV to the New Mexico Taxa tion and Revenue Depar tment P O Box 8390 Santa Fe NM 87504 8390 M ake yo ur c hec k or money o rder payable to New Mexico Taxation and Revenue Department If you paid income taxes to another state on income that also will be tax able in New Mexico you need a copy of that state s return Both states must claim the same income source to be eligible for the credit If you plan to have a professional tax If you prevail in an administra tive or court proceeding brought by you or against you after July 1 2003 under the Tax Administration Act you will receive a judgment or a settlement for reasonable administrative costs connected to the action If you put an X in box 3 of line 7 Filing Status you must include your spouse s name and your spouse s social secu rity number on lines 2a and 2b If you put an X in box 4 of line 7 Filing Status you may need to also enter the If you qualify for a federal or state ex tension for military personnel deployed in a combat zone special instructions and backup are required See publica tion FYI 311 Military Extensions for New Mexico Personal Income Tax If you qualify for a special federal ex tension you should refer to the Depart ment web page to determine whether New Mexico offers a similar extension and how you may take the extension If you qualify for a special federal ex tension you should refer to the Depart ment web site to determine whether New Mexico offers a similar extension and how you may take the extension If you qualify to file Schedule CC then If you receive notification that all or If you received a lump sum payment and are using the federal special ten year tax option on federal Form 4972 use the worksheet on page 24 to compute your New Mexico averaged tax You are not eligible to use the New Mexico averaging method if you did not use the federal averaging methods available Enter the amount on line 8 of the worksheet on page 24 for comput ing tax on lump sum distributions on line 19 of Form PIT 1 If you received a salary wages or tips gather all 2012 wage and tax statements If you have not received your wage and tax statements by February 15 or if the form you receive is incorrect contact your employer If your employer withheld New Mexico taxes in error we require a written explanation from your employer If you received an annuity pension retirement pay IRA distribution distri bution from a New Mexico approved qualified state tuition program Rail road Retirement or sick pay or social If you received any other income in 2012 whether or not taxable such as an insurance settlement a scholarship If you received public assistance from Temporary Assistance to Needy Families (TANF) or a similar program welfare benefits or Supplemental Security Income (SSI) during 2012 you will need records of the amounts If you request an amount to be re funded to you on line 41 you may have your tax refund deposited directly into your bank account through Refund Express To choose Refund Express complete the Refund Express portion on page 2 of Form PIT 1 All fields are required Complete the bank routing number the account number and you must mark the appropriate box to indicate the type of account If you used Schedule PIT B to calculate New Mexico tax liability on line 18 and also used the federal special tax option and New Mexico averaging methods to calculate tax on a lump sum distribu tion on line 19 DO NOT add line 19 when completing line 22 Form PIT 1 Instead subtract the sum of lines 20 and 21 from line 18 See the instruc tions for line 19 for more information If you want to write us about your return please address your letter to: If you wish to compute your underpay ment of estimated tax penalty see the instructions for PIT ES Estimated Per sonal Income Tax Payment Voucher If you write us for information or to order forms after April 1 you should not rely on receiving the forms or a response to your correspondence before the due date of the personal income tax return If your filing status on line 7 Form PIT 1 is: If your qualified dependent child was Important Changes Affecting Refund Express Direct Deposit IMPORTANT: A payment for gross receipts tax withholding tax com pensating tax or any other type of tax due to the State of New Mexico is not a payment towards your personal income tax liability Do not include these payments as tax withheld es timated or other payments on your personal income tax return Important: Once your principal tax liability is paid interest stops accruing Therefore you do not need to figure IMPORTANT: The April 15 deadline Important: The PIT ES and the check or money order must indicate the correct tax year that the estimated payment should be applied to Important: To claim the medical care expense deduction both lines 16 and 16a must be completed or any medical care expense deduction will be denied Important: You do not need to figure in addition to any other late filing and In all cases mark the extension check in another state should claim non in New Mexico In order to comply with federal banking rules you must indicate whether the In order to comply with new federal banking rules anyone wishing to have their refund directly deposited into their account in Section 7702B(b) of the Internal Revenue Code and in Sections 7 1 4 1 through 4 3 NMSA 1978: In the case of failure to pay when due any amount of required tax with willful intent to evade or defeat any tax a civil penalty of 50% of the tax due will be charged The minimum penalty is $25 In the first year in which a taxpayer in the Paid Preparer s signature sec tion on the return Form RPD 41338 does not need to be submitted to the Department with the return in the space provided Include the phone number of the paid preparer in the tax season takes six to eight weeks If you file a paper return after March 15 you may not receive your refund for up to 12 weeks When inquiring about your refund please allow sufficient Include a copy of the death certificate included here including amounts you paid as premi ums under part B of Title XVIII of the Social Security Act (Medicare) or for income and Social Security benefits) income from any New Mexico source whatsoever income from the business was not claimed as community property income If a Schedule PIT B is filed income is $27 500 or less income persons 65 or older); income See the chart on page 22 Income Tax Act and gives you specific income tax For security purposes you will be required to build an online income tax return as a New Mexico resident but you are also required income tax return for at least ten years after you file it Income tax you paid to any municipal ity county or other political subdivision of a state or to any central government of a foreign country does not count toward the credit Income that is allocated or apportioned outside New Mexico on Schedule PIT B does not qualify for credit for taxes paid to another state on that same Indicate if you or your spouse (if ap plicable) are blind for federal income tax purposes in boxes 1c and 2c or 65 years of age or older in boxes 1d and 2d The Department at some time may request proof that you or your spouse are blind for federal purposes Please do not attach the proof to your return Indicate whether the account is a checking or savings account by en tering an X in the appropriate box information about electronically filing Information and Forms information on the 2013 New Mexico personal income tax return For a complete list of tax law changes enacted during 2012 see Publication B 100 24 2012 Legislative Summary information supplied electronically by taxpayers is protected using encryption ing certain retirement income (chiefly ing line 22 Form PIT 1 because the New Mexico portion of line 19 lump sum distribution is included in line 14 PIT B inheritance or trust gifts of cash or marketable property alimony sepa rate maintenance or child support gather your records of the amounts Innocent or Injured Spouse Relief Separation of Liability and Equi table Relief instead of filing a complete Form PIT 1 institution outside the territorial jurisdiction of the United States instructions for the Paid Preparer s Use Only section in these instructions for more details on this requirement Interest: Interest accrues on income tax that is not paid on or before the due date of your return even if you receive an Internal Revenue Code; Internet browser requirements for filing over the Internet Details of these requirements are available at the TRD and IRS web sites INTERNET SERVICES: IRS For details on how to apply visit the IRS at www irs gov IRS web site The IRS s e file Provider is fast safe and secure It provides the fastest turnaround for a refund is guilty of a felony and subject to criminal penalties Upon conviction criminal penalty may be imposed of not more than $5 000 or imprisonment of not less than six months or more than three years or both together with costs of prosecution is submitted by Department approved electronic media unless the taxpayer whose return is being prepared requests otherwise A $5 penalty per return is assessed for personal income tax preparers who fail to comply with this requirement it is filed item in the Schedule PIT RC instruc tions item of income is not subject to taxation in both states no credit is available The credit may not be more than the New Mexico tax liability the sum of lines 18 and 19 on Form PIT 1 or more than 5 1/2% of the income taxable in the other state Also the amount of the credit may not exceed the amount of tax paid to the other state Attach a copy of the complete income tax return(s) from the other state(s) See the worksheet on page itemized your deductions on the fed eral return To determine the amount to be entered on line 10 complete the Worksheet for Computing the Amount on Line 10 Form PIT 1 below Job M entor ship Ta x C redi t fo r employing youth par ticipating in a school sanctioned career preparation education program; Job Mentorship Tax Credit requires For m RPD 41281 Job Mentorship Tax Credit Claim Form and a Form R PD 412 8 0 J o b M e nto r s hi p Ta x Credit Certificate for each qualified Job Mentorship Tax Credit; joint return; Keep accurate tax records and stay current with changes in the tax law to help avoid tax problems These instructions and other Depar tment publications contain information that can help you do both KEEP COPIES OF YOUR TAX RE CORDS AND RETURNS Please KEEP COPIES OF YOUR TAX RECORDS AND RETURNS Keep full documentation of all medical care expenses for which you claim a deduction on this line Do not send the documentation with your tax return Keep your receipts in case you L O G O Land Conservation Incentives Credit; Lands include formal and informal reservations dependent Indian com mu ni t i e s a n d I n d i a n a ll ot m e n t s whether restricted or held in trust by the United States late payment penalties that may be assessed law within specific time frames If an least ten years after you file it Keep copies of books records schedules statements or other documents The Department may ask you to provide copies of these records after you have Leave the box blank if you do not qualify for a special method of com puting the underpayment of estimated tax penalty Also leave the box blank if you do not owe estimated tax using the standard method of computing the un derpayment of estimated tax penalty Generally taxpayers who pay penalty on underpayment of estimated tax do not need to mark the box on line 34 or legibly The forms contain boxes to guide you in making your handwrit ten entries Clear legible printing reduces errors and lets us process Legislative Changes liabilities established by your spouse when the income that established the liability was not claimed as com munity property; LINE 10 Itemized State and Local Tax De duction LINE 11 Additions to Federal Adjusted Gross Income LINE 12 Federal Standard or Itemized Deduction Amount LINE 13 LINE 14 New Mexico Low and Middle Income Tax Exemption LINE 15 Deductions/Exemptions from Fed eral Adjusted Gross Income LINE 16 LINE 16a Unreimbursed and Uncompen sated Medical Care Expenses LINE 17 LINE 18 LINE 18a New Mexico Tax Computation In dicator LINE 19 LINE 20 Credit for Taxes Paid to Another State LINE 21 Non refundable Credits LINE 22 LINE 24 LINE 26 LINE 27 New Mexico Income Tax Withheld From Oil and Gas Proceeds LINE 28 LINE 29 2012 Estimated Income Tax Pay ments LINE 30 LINE 31 LINE 32 LINE 33 Penalty on Underpayment of Estimated Tax LINE 34 Speci al Method Allowed for Calculation of Underpayment of Estimated Tax Penalty LINE 35 Penalty LINE 36 Interest LINE 5 Exemptions LINE 6 LINE 7 BOXES 1 5 Filing Status LINE 8 Dependents line 8 under federal regulations LINE 9 LINE INSTRUCTIONS FOR FORM PIT 1 LINES 1 through 4 Social Security Number(s) blind for federal income tax purposes 65 years of age and older Residency Status and Deceased Taxpayer or Spouse Information LINES 25 and 25a LINES 38 through 41 Overpayment/Refund listed at the front of these instructions The toll free number is (866) 809 2335 select option 3 Local Taxation and Revenue Department Offices: Local tax offices can provide full service and information about New Mexico's taxes programs and forms and specific information about your filing situation If you have questions or require additional information you may contact your local Taxation and Revenue Department Office Located in American Samoa Guam the Northern Mariana Islands Puerto Rico or the U S Virgin Islands Located on a United States military base; or Located within the United States; Mail PIT PV PIT EXT or PIT ES vouchers and payments to: Mail refund returns and returns without a payment attached to: Mail returns with a payment at tached to: Mailing Address for Payments Main switchboard (Santa Fe): (505) 827 0700 Make sure your name(s) address and PIT 1 Making Payment by Check Whether you submit your return payment with or without your tax return complete PIT PV Personal Income Tax Pay ment Voucher Write your social secu rity number and 2012 PIT 1 on your check or money order Make the check or money order payable to New Mexico Taxation and Revenue Department Making Payment by Mail Complete the PIT PV Payment Voucher if you owe one dollar or more Include full payment with the voucher Make your check or money order payable to New Mexico Taxation and Revenue Department Please write your social security number and 2012 PIT 1 on your payment DO NOT SEND CASH Making Payment Through the Internet Using the Department s web site you may pay by electronic check at no charge Your electronic check authorizes the Taxation and Revenue Department to debit your checking account in the amount and on the date you specify File and pay tax due online using the Department s web site Making Payment Through the Internet Using the Department web site you may pay by electronic check at no charge Your electronic check authorizes the Taxation and Revenue Department to debit your checking ac count in the amount and on the date you specify Directions are available on the web site File and pay tax due online using the Department s web site at https://efile state nm us Manage your tax account history or Many Happy Returns MANY HAPPY RETURNS! Mark box 3a above the name and address block if you moved or changed Married couples filing separately may married filing joint or qualified widow(er) enter $30 000 married filing joint or qualified widow(er) enter 0 10 Married filing joint or surviving spouse $55 000 or less Married filing jointly $4 294 00 4 9% $96 000 Married filing separate $27 500 or less married filing separate enter $15 000 married filing separate enter 0 20 Married Filing Separately Married filing separately $4 498 00 4 9% $96 000 Married Married Head of married taxpayers filing separately; matic extension by filing Form 4868 mation necessary to file a New Mexico may be delayed rejected or frozen by the National Automated Clearing House Association (NACHA) or the Office of Foreign Assets Control (OFAC) The question will ask whether the refund will go to or through an account located outside the United States The question also warns you that if the answer is yes you should not choose the Refund Express option for deliver ing your refund Your options are to use a different bank account or to leave the Refund Express portion of your return blank may leave this line blank if you wish the Department to compute the interest for you The Department will bill you for any penalty or interest due may qualify for the property tax rebate The property tax rebate helps with tax billed or rent paid on your principal place Medical Care Expense Deduction MEDICAL CARE EXPENSES meet any of the following conditions: Member of an Indian Nation Tribe or Pueblo members of an Indian nation tribe or pueblo and your income was wholly earned on the lands of the reservation or pueblo of which the individual is an enrolled member while domiciled on that reservation tribe or pueblo; ment of Withholding of Oil and Gas methods used to produce agricul tural products har vest or grow trees or sustain livestock; Mexic o Economic Develop ment Department Mexico E filing Services for personal Mexico personal income tax return Mexico resident first year resident or Mexico resident who is a qualifying servicemember s spouse allocates income from services performed in New Mexico to New Mexico during periods in which they were residents of New Mexico Mexico return to claim a refund File a joint New Mexico return if a joint fed Mexico state and local bonds; Mexico They allocate their income to New Mexico as a resident on the PIT B allocation and apportionment schedule but if they qualify they also may take a credit for taxes paid to their home state on line 20 Form PIT 1 Mexico uses the same definitions and qualifications as the Internal Revenue Mexico Voluntary Contributions Military pay of an enrolled member of an Indian nation tribe or pueblo is exempt when the ser vicemember s home of record is on the lands of that Indian nation tribe or pueblo and the legal residence for state withholding tax purposes has not been changed Military Servicemember s Spouse Military Servicemembers Military servicemembers and their qualifying spouse s tempo rarily assigned to New Mexico mission You may choose to file a Fed/ month the return is not filed or the tax is More convenient No trip to the bank to deposit your check More Not jointly* rately hold more tax when you file your return the More Than But Not Over Single Married filing jointly* Married filing sepa rately Head of House hold More Than But Not Over Single Married filing jointly* Married filing sepa rately Head of House hold But Not Over More Than Single Married filing jointly* Married filing sepa rately Head of House hold More Than But Not Over Single Married filing jointly* Married filing sepa rately Head of House hold More Than But Not Over Single Married filing jointly* Married filing sepa rately Head of House hold But Not Over More Than Single Married filing jointly* Married filing sepa rately Head of House hold More Than But Not Over Single Married filing jointly* Married filing sepa rately Head of House hold More Than But Not Over Single Married filing jointly* Married filing sepa rately Head of House hold But Not Over More Than Single Married filing jointly* Married filing sepa rately Head of House hold Most New Mexico income tax laws are based on federal income tax laws In these instructions we point out only the differences and explain those items unique to New Mexico law No instruc tions are given for self explanatory items; for example when a line requires ad dition or subtraction Most tax transactions happen without incident In an imperfect world how ever occasional disagreements occur through misunderstanding mathemati cal error missed deadlines misplaced papers high volume of transactions and many other situations Over the years the Legislature and the Depart ment have established ways to handle Much of the information on your New Mexico return will be the same Even MULTIPLY line 2 by 20 and enter 3 Multiply line 3 by line 4 Enter the result MULTIPLY line 5 by line 4 6 Multiply line 6 by line 7 Enter this amount here and on line 14 Form PIT 1 MULTIPLY the amount on line 7 by 5 (This is the additional averaged tax due on the lump sum income ) Enter on line 19 of Form PIT 1 8 munity Property Divorce Separation and Your New Mexico Income Tax for further details must answer an additional question when completing the Refund Express portion of your return If you do not answer the must complete and file a Form PIT 1 New Mexico Personal Income Tax Return Depending on your residency status and your own personal situa tion other forms and schedules may be necessary must file a New Mexico return if you must file a personal income tax return MUST FILE BY APRIL 15 2013 must first have approved the software must try again N ew M exic o of fer s t a x paye r s t he N o n re si de n t s i n c l u d i n g f o re i gn nationals and persons who reside in states that do not have income Name and Address Box Name and Social Security Number Name of State name of the person who qualifies you necessary even if you are married Need Help with Your Return? Negligence Penalty for Late Filing or Late Payment If you file late and owe Net New Mexico Income Tax New Mexico and Federal Extension of Time to File Complete line 6 of Form PIT 1 if you have an approved state or federal ex tension Please DO NOT attach a copy of a federal extension request that is automatically granted or a copy of an approved state extension See also Extension of Time to File on page 11 of these instructions If the Internal Revenue Service grants an additional extension attach a copy of the approved federal extension NEW MEXICO GROSS RECEIPTS TAX 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 boundar ies of the member s nation tribe or pueblo New Mexico income tax was withheld New Mexico Income Tax Withheld New Mexico is a community property state and all assets and liabilities ac quired during a marriage are the com munity property of both spouses un less the property is separate property Debt established during a marriage is the liability of both spouses even after the marriage is dissolved Debt established before or after a marriage is considered separate debt and only 50% of community property may be pursued to clear separate debt New Mexico Low and Middle Income Tax Exemption Worksheet New Mexico recognizes and accepts an Internal Revenue Service automatic New Mexico Residents New Mexico return to be filed within 90 New Mexico s law says every person who has income from New Mexico New Mexico s law says every person: New Mexico source Even foreign nationals and persons who reside in states that do not have income New Mexico state and local bonds; New Mexico Tax New Mexico Tax Due a Deceased Tax payer to the taxpayer s refund claim New Mexico Taxable Income New Mexico Taxpayer Bill of Rights NM Taxation Revenue Department NMSA 1978) and the classification is non profit or public conservation Non resident taxpayers who elect to compute tax on gross royalty income under $5 000 in lieu of filing a com plete Form PIT 1 and Schedule PIT B must mark the box on line 18a Form PIT 1 with a Y instead of an R for computing tax using the rate table or B for computing tax using Schedule PIT B The indicator lets the Depart ment know that you have gross royalty income from New Mexico sources of less than $5 000 that you do not have any other income sourced to New Mexico and that you have elected to compute New Mexico income tax due based on the gross royalty income received Non resident taxpayers who elect to compute tax on gross royalty income under $5 000 using special procedures Non resident You are a New Mexico non resident if you were not domiciled in New Mexico for any part of the tax year and you were not physically present in New Mexico for at least 185 days M ilit ar y p er s onnel and qualif y ing servicemember s spouses who are temporarily assigned to New Mexico but who have established residence Non residents not both spouses) the couple is filing not file an amended return on Form not have to file a federal return but not income tax was withheld on the payments gather all federal Form(s) 1099 R RRB1099 and 1099 SSA Not over $15 000 25% Between $15 000 and $35 000 15% Over $35 000 10% Not over $20 000 25% Between $20 000 and $50 000 15% Over $50 000 10% Not over $30 000 25% Between $30 000 and $70 000 15% Over $70 000 10% not paid to a maximum of 20% NOTE: Prior to January 1 2008 penalty could not exceed 10% Penalty on any prin cipal tax outstanding after January 1 2008 will continue to accrue at a rate of 2% per month or part of a month the not responsible if a financial institution not taxable by New Mexico; NOTE: Complete a separate worksheet for each state which imposed tax on income also taxed in New Mexico NOTE: Do not include in line 30 payments you attach to the return or payments submitted after the return was filed NOTE: Do not use staples or tape to assemble your return NOTE: Effective for retirement income received after December 31 1995 federal law prohibits any state from tax NOTE: ELECTRONIC FILERS NOTE: Except for certain military per sonnel certain military spouses and NOTE: If you or your spouse are 65 years of age or older and you paid unreimbursed and uncompensated medical care expenses over $28 000 during the current tax year you may also be eligible to claim an exemption of $3 000 and tax credit of $2 800 See the instructions for line 17 Schedule PIT ADJ and line 23 Schedule PIT RC for details NOTE: If you used Schedule PIT B to calculate New Mexico tax liability on line 18 and also used the federal special tax option and New Mexico averaging methods to calculate tax on a lump sum distribution on line 19 DO NOT add line 19 when complet ing line 22 Form PIT 1 as instructed Instead subtract the sum of lines 20 and 21 from the amount entered on line NOTE: New Mexico is a community property state For married persons NOTE: References to line numbers on federal forms are provided as a convenience They are based on information available to the Department at the time we deliver New Mexico forms to the printing contractor Use caution The Depart ment is not responsible for changes or errors in these references NOTE: The Fed/State program pay ment processing does not suppor t payments from savings accounts NOTE: The IRS requires a nonresident alien spouse to have either an SSN or an ITIN if: NOTE: The non resident service member must continue to allocate non military income from services performed to the state in which the income was earned NOTE: The taxpayer may protest the Department s failure to grant or deny a claim for refund In the event the Department has not granted or denied a claim for refund within 120 days you may protest bring suit or re NOTE: There is a 2 49% convenience fee if you pay by credit card The fee is NOTE: TRD suppor ts the fast and NOTE: When to Call About Your Refund Generally electronically filed returns claiming a Now continue with Step 4 nual Statement of Pass Through Entity W ithholding or Form RPD 41285 Annual Statement of Withholding of number and date of birth of the first five number is not required to complete this nurses and registered professional nurses licensed in New Mexico Costs of care provided by other health care professionals such as physical therapists acupuncturists and others licensed by the New Mexico Depart ment of Health are deductible only if Nursing services regardless of where the services are rendered if provided by a practical nurse or a professional nurse licensed to practice in the state according to the Nursing Practice Act; obtained the federal six month auto of audit results and the basis for audits assessments or denials of refunds that identify tax interest or penalty due; of community and separate income and payments of community and separate income and payments Include your spouse s or former spouse s name and social security number on the statement Attach the statement explaining the division of community income and payments to your Form PIT 1 even if of residence The property tax rebate may not exceed $250 ($125 for a married taxpayer filing a separate return) The of taxpayer identification All information supplied electronically by taxpayers is protected using encryption and fire walls Taxpayer information on returns is protected in accordance with the confidentiality provisions of the Tax Administration Act (Section 7 1 8 NMSA 1978) of the child s birth certificate death certificate or hospital records The of the filing deadline through April of the filing deadline to April 30 2013 of the Internal Revenue Code if the insurance or other amount is income for the tax year; of the state tax code Following are some of your rights Should you wish of time to file your return penalty for failure to file and pay is waived through the extension period provided you file offering Fed/State e file services and Office of the Inspector General office The addresses of the district offices are behind the front cover of Oil and Gas Proceeds on ALL forms schedules on ALL forms schedules payments and correspondence on file and must mark the checkbox on Form 2012 PIT X If the New Mexico amended return reports changes as On line 18 mark the indicator box with an R if you used the rate tables or B if you used the Schedule PIT B to compute your tax If you compute your tax using Schedule CC enter R On line 18 you will calculate your New Mexico tax due based on the New Mexico taxable income amount on line 17 On lines 1f or 2f enter the date of death if the taxpayer or the spouse named on the return died before the On our home page select About Us click on Contact Us then click on the E mail Us link This link allows you does not constitute payment A penalty of $20 will be assessed for a bad check in addition to other penalties that may apply to a late payment on returns is protected in accordance on the filing status and adjusted gross on the PIT 1 line 8 and additional lines are needed for qualifying dependent on those lands do not need to file a on your return Once your principal tax liability is paid penalty and interest stops accruing The Department will bill on your state return that you used on Online Services Available or 1099 MISC other than income from oil and gas proceeds Include a copy of the forms with your PIT 1 Do not include income tax withheld from your share of the net income a pass through entity or from oil and gas proceeds or black pen no pencils; or certain military servicemembers and their qualifying spouses must mark R in the residency status box or disregard of the rules and regula tions but without intent to defraud or grant VA benefits income from an or not you were physically present in New Mexico for fewer than 185 days during the tax year or other proof of death or public conservation agencies for conservation purposes from which you were approved for the New Mexico Land Conservation Tax Credit you must add back the charitable deduc tion amount included in your itemized deductions on your federal Form 1040 Schedule A Add the charitable deduction amount on line 4 Schedule PIT ADJ or you do not pay the tax on or before the date the return is due Calculate penalty by multiplying the unpaid amount on line 32 by 2% then by the number of months or partial months for which the payment is late not to exceed 20% of the tax due You may leave this line blank if you wish the Department to compute the penalty for you The Department will send you a bill See Penalties and Interest in these instructions for more information Order forms by calling (505) 827 2206 other blanks in the paid preparer s signature section of the return The preparer may sign it by hand or any other method of electronic signature acceptable to the Internal Revenue Service If someone prepares your return and does not charge you that person should not sign the return You should however ensure that other document Other Forms or Attachments You May Have to File Other Payments Other required schedules or attach ments other state applies an allocation and apportionment percentage enter the other state s taxable income multiplied by the other state s percentage of income ) 2 otherwise specified by law in Sec Our address is: Outside Collection Agencies P O Box 1557 1200 South St Francis Drive Roswell NM 88202 1557 P O Box 5374 P O Box 1928 Albuquerque NM 87103 P O Box 2348 P O Box 25110 Santa Fe NM 87504 5110 P O Box 25122 P O Box 25122 P O Box 25122 Santa Fe New Mexico 87504 5122 P O BOX 25122 Santa Fe NM 87504 5122 P O Box 27020 Albuquerque NM 87125 P O Box 27198 2410 Center Ave SE Albuquerque NM 87125 7198 P O Box 5418 P O Box 8390 P O Box 8390 P O Box 8485 Farmington NM 87499 0479 Las Cruces NM 88004 0607 Page lists companies participating in free Internet filing available to low in come and other qualified individuals page Your tax year must match the tax year of your federal return Do not paid by each filer or payer of the tax Paid preparers are subject to certain requirements For more information see Penalties and Interest on page 12 Paid preparers must sign your return Paid preparers must sign your return Anyone you pay to prepare Paid Preparers Use Only Paid Tax Preparers Requirement to Ensure Returns are Filed Elec tronically Paid tax practitioners who prepare more than twenty five New Mexico personal income tax returns must ensure that each return Parents of minor children guardians of dependent taxpayers surviving spouses or estate administrators must sign the tax return on behalf of the minor child dependent or deceased taxpayer Print or type the relationship under the signature parer Tax Identification Number (PTIN) part of your portion of the overpay ment (community property) was or is expected to be applied (offset) to your spouse s legally enforceable past due liability you may be able to claim In jured Spouse Relief from the Internal Revenue Service Please refer to IRS Publications 971 Innocent Spouse Relief and Publication 504 Divorced or Separated Individuals part of your refund was transferred to one of these agencies and you wish to protest that action contact that agency at the address listed below If your refund was trans ferred to a claimant agency in error that agency must correct the error and issue your refund Part year resident A New Mexico part year resident is a person who was a New Mexico resi dent for part of the year and was not physically present in New Mexico for 185 days or more but on December 31 was no longer domiciled in New Mexico and had moved to another state intending to maintain domicile status in that other state Part year resident If you were physically present in New Mexico for fewer than 185 days during the tax year and you were domiciled in New Mexico during part of the tax year but not on the last day of the tax year mark P in the residency status box part year resident on income taxable in both New Mexico and another state Part year residents and first year resi dents who change domicile during the year are not residents of New Mexico for income tax purposes for periods when the taxpayer s domicile is out side New Mexico For example: If you moved to New Mexico during the tax year intending to make New Mexico your permanent place of residence your income is taxed as non resident for the period before your move to New Mexico Additionally if you were a New Mexico resident for fewer than 185 days during the tax year and prior to December 31 you moved to another state intending to maintain domicile status in that other state your income is non resident income for periods after your change of abode Partnerships and other pass through non corporate entities including lim ited liability partnerships (LLP) and limited liability investment companies (LLIC) are not subject to New Mexico personal income tax but individual members of the partnership or compa ny are If the entity has any partner or owner who is a New Mexico resident or if the entity has any income from New Mexico sources it must provide each partner or owner with the infor Pass Through Entities and S Cor porations pay electronically receive an extension pay existing tax liabilities online; pay If tax is due interest continues to accrue Therefore if you expect to owe payer identification number (ITIN) by filing Form W 7 with the Internal Rev enue Service Use this ITIN instead of a social security number Contact the Internal Revenue Service for forms and information on the ITIN program or visit the IRS web site at www irs gov Place the ITIN everywhere the SSN is required payer identification number as required Paying Your Tax Liability Payment (check or money order) Payment Control Payment is more secure There is no check to get lost or stolen payment voucher and avoid the accrual of interest on that amount Payment Vouchers Payment vouchers are processed through high speed scanners and a quality form ensures your payment is processed accurately Please follow these instructions for preparing the payment voucher Do not cut the bot tom portion of the payment voucher except where indicated cut on the dotted line only Do not photocopy When printing the voucher from the Internet or a software product the printer setting Page Scaling should be set to none to prevent resizing If your payment voucher has a scanline do not write in the area around the scanline which is located within the bottom 1 1/2 of the voucher payments and correspondence PENALTIES AND INTEREST Penalty for Underpayment of Esti mated Tax If your tax liability for 2012 is $1 000 or more ($500 or more for tax years ending before January 1 2012) and your 2012 withholding does not equal the Required Annual Payment of (1) 100% of the prior year tax liabil ity or (2) 90% of the current year tax liability you may be subject to penalty Penalty for underpayment of estimated tax accrues at the same rate as inter est on an underpayment of tax The penalty for underpayment of estimated tax may exceed the maximum 20% that applies to underpayment penalty Beginning January 1 2008 penalty on underpayment of estimated tax is computed on a daily basis at the rate established for individual income tax purposes by the U S Internal Revenue Code (IRC) See Penalties and Interest on the previous page Penalty: pensated medical expenses NOT included in your itemized deduction amount on the federal Form 1040 return Schedule A Medical care expenses not included in the itemized deduction amount because they are part of the federal 7 5% of adjusted pension income) unless you are resi dent of or domiciled in that state For example you receive a pension from your former California employer You now reside in New Mexico California may not tax your retirement income The retirement income is taxable in New Mexico because you are a New Mexico resident Personal Income Tax (PIT) Form Packet Personal Income Tax Correspondence Personal Income Tax Extension Payment Voucher and your check or money order This minimizes the chance that your payment will be credited to the incorrect tax period personal income tax return persons 65 or older persons separated or divorced during Physical Presence physically present in New Mexico for a total of 185 days or more dur ing the tax year Physicians licensed or certified to prac tice in New Mexico are recognized PIT 1 PIT 1 PIT 1 1 www tax newmexico gov PIT 1 10 www tax newmexico gov PIT 1 11 www tax newmexico gov PIT 1 13 www tax newmexico gov PIT 1 15 www tax newmexico gov PIT 1 16 www tax newmexico gov PIT 1 19 www tax newmexico gov PIT 1 2 www tax newmexico gov PIT 1 20 www tax newmexico gov PIT 1 21 www tax newmexico gov PIT 1 23 www tax newmexico gov PIT 1 24 www tax newmexico gov PIT 1 26 www tax newmexico gov PIT 1 27 www tax newmexico gov PIT 1 28 www tax newmexico gov PIT 1 29 www tax newmexico gov PIT 1 3 www tax newmexico gov PIT 1 30 www tax newmexico gov PIT 1 31 www tax newmexico gov PIT 1 32 www tax newmexico gov PIT 1 33 www tax newmexico gov PIT 1 34 www tax newmexico gov PIT 1 4 www tax newmexico gov PIT 1 5 www tax newmexico gov PIT 1 6 www tax newmexico gov PIT 1 8 www tax newmexico gov PIT 1 9 www tax newmexico gov PIT 1 Personal Income Tax Return including out of state residents with income tax responsibility to New Mexico may claim a deduction for medical care expenses paid during the tax year for medical care of the taxpayer the taxpayer s spouse or a dependent Use the worksheet on this page to determine your deduc tion amount that you enter on line 16 Form PIT 1 PIT 1 to allocate and apportion income from sources (employment business or property) inside and outside New Mexico PIT B A part year or first year New PIT ES Estimated Personal Income Ta x Pay m ent Vou c h e r To make estimated tax payments by mail or deliver y you will need to complete Form PIT ES Include it with your check or money order Please DO NOT combine payments for tax due on your 2012 return and payments of your 2013 estimated income tax liability on the same check or money order If you combine payments it is likely they will not be credited to your account in the way you would wish PIT EXT Personal Income Tax Ex tension Payment Voucher If you expect your return to show a balance due and you have obtained either a federal automatic extension or a New Mexico extension use Form PIT EXT to make an extension payment by mail or delivery By obtaining an extension PIT PV Payment Voucher PIT PV Personal Income Tax Pay ment Voucher If your return shows a balance due and you choose to pay by mail or delivery to one of our lo PIT PV PIT EXT and PIT ES Visit our website at https://efile state nm us PIT S Attach Schedule PIT S to your 2012 Form PIT 1 To avoid processing delays DO NOT use Schedule PIT S PIT X even if the instructions for the tax year indicate the PIT X should be filed The Department cannot accept a return filed on Form PIT X for a year Please DO NOT combine payment for the amount due on your return with payment for any other tax or estimated payments for 2013 Your payments cannot be separated and credited as you would wish Please do not staple or tape your payment to your payment voucher Please do not use pencil Please ensure that you submit the payment voucher only when a pay ment is included Please ensure you are using the correct form (PIT PV PIT EXT or PIT ES) and that the form indicates the correct tax year of the return to which you wish the payment to be applied For example: When filing the Please ensure you only submit a payment voucher if a payment is included Please follow the instructions carefully Please leave blank all spaces and boxes that do not apply to you Do not draw lines through or across areas you have left blank Please make sure you put the cor rect tax year on both the PIT EXT Please remember to keep a copy of your completed Please spend a moment reviewing the items below before making your entries: policy office@state nm us practice in New Mexico preceding the calendar year in which Prepare your federal return first preparer file your return electronically Prescribed drugs or insulin and oxygen A prescribed drug is a drug or biologically active substance for use in or on humans that requires a prescription or administration by a person licensed to do so Costs for over the counter drugs are not eligible Prescribed drugs for animals are not eligible; Privacy Notification Proceeds Production Tax Credit for certain production and postproduction ex penditures made in New Mexico for an eligible film production company profile and login to the Unified Login Service to access E filing Services programs nor does it conf irm the calculations on the forms produced by these programs The accuracy of the program remains the responsibility of the software developer distributor or user provided or approved by the Depart ment If you use a software product to generate your forms the Department providing ta x preparation sof t ware and Fed/State e file opportunities in cluding descriptions of their products services and cost is available on the PRSRT STD psychologist licensed or certified to Publication FYI 310 Community Prop Publication FYI 406 is on the Depart ment s Internet home page at www tax newmexico gov Enter FYI 406 into the search window at the top of the home page It is also available by contacting Taxpayer Information by e mail at policy office@state nm us or calling (505) 827 0908 Put an X in the extension indicator box on line 6 of Form PIT 1 and enter the date the extension expires If you were granted a federal automatic six month extension (through October 15th) or you have received approval for a New Mexico extension it is not necessary to attach a copy of the federal Form 4868 Application for Automatic Extension of Time to File puters to file electronic returns We qualified exemption for federal income qualifying dependents on line 8 of 2012 Form PIT 1 and the remaining quali fying dependents on 2012 Schedule question your refund will be mailed to you in the form of a paper check If you answer the question incorrectly your refund Rebate for Los Alamos or Santa Fe County residents; Rebate; Rebate; PIT 1 Rebates and Credits receive a confirmation number you receive an extension of time to file You received interest and dividends from federally tax exempt bonds; records The document must show the child was born alive records to establish that the PTE had reasonable cause for not withholding A complete list of exceptions is pro vided in the instructions for Form RPD 41367 The withholding is reported on Form RPD 41367 Annual Withholding of Net Income From a Pass Through Entity Detail Report Refer to the correct way to assemble your return and the various attach ments below for the most efficient handling You can help ensure that your return (and your refund if you are entitled to one) is processed as quickly as possible by taking a few moments to assemble your forms as shown below refund are processed within two to four weeks A paper return received in the Department early Refund Express refund will be going to or through an acco u n t o u tsi d e th e Un ited States If it is you may not use this refund delivery option You may use a different bank account or leave the Refund Express portion blank and a paper check will be mailed to the ad dress on the return If you answer the question incorrectly your refund may be delayed rejected or frozen by the National Automated Clearing House refundable medical care credit for Refundable Medical Care Credit for Persons 65 Years of Age or Older; Refundable portion of the Film Pro duction Tax Credit refunded to you (enter on line 41) or Refunds Rebates and Credits refuses a direct deposit regardless of location where medical care is provided and which is licensed by any governmental entity; Regardless of whi c h fe d e ral fo r m Regardless of which federal form you file ever yone who files a New Mexico personal income tax return must complete and file a Form PIT 1 New Mexico Personal Income Tax Return Depending on your residency status and your own personal situation other forms and schedules may be necessary register a business Register your business Reimbursed and compensated insur ance premiums like those paid with pre tax dollars under cafeteria and similar benefit plans are also ineli gible Some of the expenses you may include are: remember to keep a copy of your Reminder: Reminder: An extension of time to file your return DOES NOT extend the Reminder: Never submit a photocopy of the form the software generates Always submit the original computer generated form and retain a copy for your records renewable energy production tax credit or Report Changes of Address: If your mailing address has changed check Report half the total of all other types of community income (dividends rents royalties or gains) if you meet all of the above criteria See FYI 310 Com Report the amount of any payment(s) made towards the tax due when an extension has been filed on line 30 of Form PIT 1 when the return is actu report the same information to you on a Form 1099 Representatives of Deceased Tax payers requesting the ruling Now included in public record are the monthly gasoline tax reports of numbers of gallons of gasoline and ethanol blended fuels received and deducted and the tax REQUIRED FORMS AND ATTACHMENTS required to file a New Mexico personal requirements for the pr inted for m Acceptance of the software company does not imply endorsement by the D e p a r t m e n t o r as s ur a n c e o f t h e quality of services provided See Ap proved Software Developers for the Reproduction of 2012 New Mexico Tax Forms on the TRD web site or call (505) 827 2481 Residency: Resident resident filing status Resident or non resident foreign na tionals who do not have and are not eligible to obtain a social security num ber may obtain a federal individual tax Resident Part Year Resident First Year Resident and Non resident residents first year residents or non Residents include persons tempo rarily residing in New Mexico who plan to return to their out of state residence and who are physically present in New Mexico for 185 days or more Included are students per sons vacationing in New Mexico and those temporarily assigned to work in New Mexico Militar y personnel temporarily assigned to New Mexico who have established legal residence for purposes of income tax withhold ing outside New Mexico are not New Mexico residents Spouses who ac company military personnel to New Mexico and do not qualify under the Militar y Spouses Residency Relief Act must report as residents of New Mexico regardless of domicile if they are physically present in New Mexico for 185 days or more residents may claim this exemption in full The maximum is $2 500 for each Restitution Unit Retired members of the Army Air Force Navy Marines Coast Guard U S Civil Service the National Oceanic and Atmo spheric Administration and the U S Public Health Service may request that New Mexico income tax be withheld from their Retirement or pension income is ex empt 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 Indi an nation tribe or pueblo Retirement or pension income from employment off the lands of the nation tribe or pueblo may not be exempted retirement pay by contacting the appropriate retirement pay office return return and payment of tax due must Generally Form PIT 8453 does not need to be sent to the Department Form PIT 8453 authorizes the elec tronic transmission of the tax return authenticates the electronic por tion of the return and under certain cir cumstances provides a transmittal for additional supporting documentation return ask for an extension of time by return attach copies of the applicable federal forms and schedules In all cases indicate the reason for amend ing the return on page 2 Form PIT X NOTE: The law requires an amended return beyond the date the principal return complete a sample federal return before you prepare your New Mexico return return does NOT extend the time to return File electronic returns through TRD s Internet web site or the Federal/ State Electronic Filing Program return is filed Include the month day return is not filed or the tax is not paid return may be subject to further re Returned Check Penalty A check returns filed for years prior to the 2012 returns; review return payment and refund information; rights and responsibilities ROSWELL: SANTA FE: Royalty Income of Non residents Rural Health Care Practitioners Tax Credit for health care prac titioners who provide health care in an approved rural health care underserved area; Rural Health Care Practitioners Tax Credit; Rural Job Tax Credit; S Corp See the instructions for those forms for complete details S ep a rat e Paym en t s of Ta x Du e and Estimated Payments DO NOT combine payments for tax due on your 2012 return and payments for your 2013 estimated income tax liability on the same check or money order If you combine payments it is likely they will not be credited to your account in the way you would wish Santa Fe NM 87504 2348 Santa Fe NM 87504 5122 Santa Fe NM 87504 5122 Santa Fe NM 87504 5418 Santa Fe NM 87504 8390 Santa Fe NM 87504 8390 Saves tax dollars A refund by direct deposit costs less than a check Schedule CC Alternative Tax Sched ule is for non residents who qualify to pay tax using an Alternative Tax Method Schedule CC is to be used by taxpayers who: Schedule PIT CR Schedule PIT D) or Schedule PIT RC and instructions to determine whether you qualify for any of the low income rebates and credits that may be claimed on that schedule You may also refer to Brochure #2 Tax Information for New Mexico's Low Income Filers on the Department web page www tax newmexico gov Search for Brochure #2 secure filing of electronic payments for secure online resource that allows security benefits in 2012 whether or See also the instructions for Schedule PIT B for allocation and apportionment r ules for the communit y proper t y when one spouse is a resident (but See Form RPD 41272 2012 Calcula tion of Estimated Personal Income Tax Underpayment Penalty or the instruc tions for PIT ES Estimated Income Tax Payment Voucher for a descrip tion of the calculation methods and the meaning of the entries 1 2 3 4 or 5 See Resident Part Year Resident First Year Resident and Non resident See the instructions for lines 1 through 20 Schedule PIT CR if you are eligible to claim one or more of the following non refundable credits or you are See the instructions for lines 1 through 5 on the 2012 Schedule PIT ADJ if you: See the instructions for lines 6 through 21 on 2012 SCHEDULE PIT ADJ if: See the instructions for the line on the schedule or Other Forms or Attach ments You May Have to File on page 8 of these instructions See the instructions to Form PIT 8453 to determine when the PIT 8453 must be submitted to the Department If you must submit the form to the Department mailing it to the follow ing address: self your spouse if filing a joint return Service to determine if someone is a qualified dependent See the instruc tions for Federal Form 1040 1040A or 1040EZ to determine who you may claim as a dependent exemption Service to determine if someone is your dependent PIT 1 Services/Pages/Home aspx serving your old address and the De partment of your change of address This will help in forwarding your refund or any other correspondence related to your tax return to your new address To report a change of address by mail use Form RPD 41260 Change of Address Form Your original signature is mandatory for a change of address show that you definitely do not intend Show your filing status by marking an X in the box to the left of the fil ing status Use the same filing status Sign and date your original return similar information forms unless you are amending your New Mexico return to change the amount of withholding reported Single $36 667 or less Single $4 422 00 4 9% $96 000 single enter $20 000; single enter 0 15; Single Individuals and Married Persons Filing Separate Returns sistance with filing your return and for social security number(s) are legible complete and correct Solar Mar ket Development Ta x Credit for individuals who have purchased and installed cer tain qualified photovoltaic or solar ther mal systems in their residence business or agricultural enterprise in New Mexico; Solar Market Development Tax Credit Claim Form Also attach the certifica Solar Market Development Tax Credit; Solutions Some senior citizens centers Contact the center for dates and times Some social service agencies They either provide assistance or direct Some taxpayers have permanent homes in other states but they are physically present in New Mexico for at least 185 days during the tax year sources and who is required to file a federal income tax return must file Special instructions and backup are required if you are granted a federal extension for a period of more than six months or a New Mexico extension for military personnel deployed in a combat zone See Extension of Time to File on page 11 of these instructions for more information Special instructions and backup are required if you are granted a federal extension or state extension for mili tary personnel deployed in a combat zone See Publication FYI 311 Military Extensions for New Mexico Personal Income Tax for details special needs adopted child tax credit; Specialized treatment or the use of special therapeutic devices if a physician prescribes the treatment or device and the patient can show that the expense was incurred primarily for the prevention or alleviation of a physi cal or mental defect or illness Special therapeutic devices include corrective eyeglasses contact lenses and hear ing aids prescribed by a physician Expenses for guide dogs however spouse qualify to be claimed as a dependent on another person s federal return your allowable ex emption is 00 spouse The filing date is the same as State electronic filing service is also state nm us State of New Mexico State return through an online home filing program on a personal computer or through a professional tax preparer statement must file and report the tax statement reflecting a correct division status and federal adjusted gross income Single persons qualify for the exemption when federal adjusted gross income is $36 667 or less; married persons filing joint returns surviving spouses and head of household filers qualify when fed eral adjusted gross income is $55 000 or less and married persons filing separate qualify when federal adjusted gross Statutes regulating the confi dentiality of your taxes continue to be strict Sec 7 1 8 NMSA 1978 requires the department to answer questions about whether a taxpayer is regis tered to do business in this state or is registered for other tax programs but it does not allow employees to reveal STEP 1 Get all forms and publications you need STEP 2 STEP 3 STEP 4 STEP 5 Sign and date your return Please include your telephone number and E mail address at the bottom of page 2 of Form PIT 1 Complete the PIT PV Payment Voucher if your return shows tax due on line 37 STEP 6 Assemble your return (and Pay ment Voucher if your return shows tax due) STEP 7 Checklist STEP 8 Electronically file your return or ensure you mail your return to the correct address STEPS FOR PREPARING YOUR RETURN structure or a qualified business student the taxpayer employed during the tax year SUBMIT ONLY HIGH QUALITY PRINTED ORIGINAL FORMS TO THE DEPARTMENT SUBMIT ONLY HIGH QUALITY PRINTED ORIGINAL FORMS TO THE DEPARTMENT Payment vouch ers are processed through high speed scanners and a quality form ensures your payment is processed accurately Please follow these instructions for preparing the payment voucher Do not cut the bottom portion of the payment voucher except where indicated cut on the dotted line only Do not pho tocopy When printing the voucher from the Internet or a software product the printer setting Page Scaling should be set to none to prevent resizing If your payment voucher has a scanline do not write in the area around the scanline which is located within the bottom 1 1/2 inch of the voucher Submit only original official state forms Copies and poor quality printed forms cause a delay in processing your return Keep a copy of your original return and attachments in a safe place in case you need to refer to them at a later date If someone prepares your return for you be sure to get a copy for your records Submit your return and attachments including copies of your annual state ments of income and withholding forms W 2 or other annual income or with holding statement Subtract line 2 from line 1 If the result is a negative enter zero here skip line 4 and enter zero on line 5 Subtract line 5 from $2 500 SUBTRACT line 6 from line 5 and enter difference 7 Surviving Spouses Married Individuals Filing Joint Returns Sustainable Building Tax Credit for building or renovating residential or commercial buildings into sustain able buildings; Sustainable Building Tax Credit; T h e A g r ic u l t u r al B i o m a s s Ta x Credit requires Fo r m RPD 41361 T h e I R S h as pa r t n e r s hi p a g r e e ments with companies to encourage T h e PIT RC Rebate and Credit Schedule is a separate schedule used T h e Ve t e ra n s Em pl oy m e n t Ta x Credit requires For m R PD 41372 TA P Taxpayer Access Point is a Ta x C r e d i t f o r C e r t a i n Ve n t u r e Capital Investments If your fed eral adjusted gross income includes TAP TAXPAYER ACCESS POINT Tax Administration Act (Section 7 1 8 NMSA 1978) Tax Credit Claim Form tax credit may receive a refund if the credit exceeds the income tax liability for the tax year of the claim Tax Due/Amount You Owe tax electronic filing options There are tax exempt bonds; tax help The toll free number is (866) 809 2335 select option 3 tax is paid Tax on Lump Sum Distributions tax or if you do not pay your tax when due you will receive a penalty of 2% of the tax due for each month or part of a TAX PAYMENTS USING VISA MASTERCARD AMERICAN EXPRESS or DISCOVER CARDS* tax preparation software through the Internet You can also purchase over the counter software Tax Preparer s Requirement to Ensure Returns are Filed Electroni cally Tax practitioners who prepare more than 25 New Mexico personal income tax returns must ensure that each return is submitted by depart ment approved electronic media unless the taxpayer whose return is being prepared requests otherwise A $5 penalty per return is assessed for personal income tax preparers who fail to comply with this requirement tax purposes The amount varies according to filing status and adjusted gross income To claim the exemption the amount on line 9 Form PIT 1 must be equal to or less than: Tax Rebates and Credits Available to Qualifying Low income Filers tax return is adjusted or there is an assessment of additional tax you will receive a copy of publication FYI 406 Your Rights Under the Tax Laws The publication outlines your rights and obligations and describes in detail how to dispute a Department action through either the Claim for Refund procedure or the Protest procedure Read these procedures carefully to ensure you take the necessary steps to protect your rights tax year the Department shall pay no interest if the refund is made within 120 days of the date of the claim for refund if the interest is less than $1 00 or if tax years beginning on or after January 1 2012 but not after December 31 taxable in both states (no Schedule PIT B is required to be filed) Taxable income from line 17 of Form PIT 1 1 Taxation & Revenue Department Taxation & Revenue Department 400 North Pennsylvania Suite 200 Visitors go to 2968 Rodeo Park Drive West* Taxation & Revenue Department Taxation & Revenue Department Taxation & Revenue Department Taxation and Revenue Department Taxation and Revenue Department TAXATION AND REVENUE DEPARTMENT Taxation and Revenue Dept taxes must file here when they have a federal filing requirement and have TAXES PAID TO OTHER STATES BY NEW MEXICO RESIDENTS taxpayer must be physically present in New Mexico for at least 6 months during 2012 and neither eligible to be claimed nor actually claimed as a dependent of another taxpayer for 2012 and was not an inmate for more than 6 months during 2012 Taxpayers Domiciled in Another St at e a n d Fili n g Fo r m PIT 1 a s Residents of New Mexico If you are Taxpayers filing a joint return should Taxpayers not required to file a federal tax return with the IRS also are not required to file a New Mexico Personal Income Tax return BUT they may want to do so to claim certain rebates and credits for low income filers You may also want to review taxpayers The maximum is $2 500 for each person claimed as an exemption The amount varies according to filing taxpayers to: Taxpayers who do not both file and pay electronically Technology Jobs Tax Credit; Tel: (800) 321 1080 5600 Fishers Lane Room 4 50 Tel: (800) 638 8744 Tel: (800) 772 8724 All Other Federal Retirees: Telephone: (575) 624 6065 Santa Fe NM 87502 5374 Telephone: (505) 827 0951 term care insurance contract defined Th e d e p a rtme n t h a s 1 8 0 Than Over than the filing deadline of APRIL 15 2013 If you file or pay late you may that begins prior to January 1 2005 that is not paid by a financial institution that the software company supports New Mexico 2012 Personal Income Tax Electronic Filing and that the New Mexico Taxation and Revenue Depart ment has approved it Visit the TRD web site for a list of Approved Soft ware Developers for the Reproduction of 2012 New Mexico Tax Forms that you use the same name and tax that you would have used for federal income tax purposes the address on Form PIT 1 is new or The Advanced Energy Tax Credit requires Form RPD 41334 Advanced Energy Tax Credit Claim Form Also attach the approval from the New Mexico Environment Department The Affordable Housing Tax Credit requires Form RPD 41301 Affordable Housing Tax Credit Claim Form and a The Ag r icul tural Wat er Conser vat ion Ta x Credi t requires For m RPD 41319 Agricultural Water Con servation Tax Credit Claim Form Also attach the approval from the Soil and Water Conservation District the amount of interest due on your the amount of penalty or interest due The amount reported on Forms 1099G and 1099INT may or may not be fed erally taxable to you Consult your tax preparer the federal income tax form instructions or IRS Publication 525 Taxable Income to determine if you should report the amount as income for federal income tax purposes The Angel Investment Credit re q u i r e s F or m R P D 413 20 A n g e l Investment Credit Claim Form Also attach the certification from the New The Approved Film Production Tax The Blended Biodiesel Fuel Ta x Credit requires For m RPD 413 4 0 the box on your return reflecting that The Cancer Clinical Trial Tax Credit requires For m RPD 41358 Cancer Clinical Trial Tax Credit Claim Form the care was provided in their offices or at other qualified health care facilities the Children Youth and Families De partment or a licensed child place ment agency that the adopted child is under eighteen years of age and meets the close of their fiscal year the definition of a difficult to place child as defined in the Adoption Act the Depar tment has rec eived and accepted your return If you do not The Department encourages all tax payers to file electronically when ever possible Electronic filing is fast The Department encourages all taxpayers to file electronically whenever possible Electronic filing The Department is authorized to con tract with outside collection agencies for collection of tax obligations that are at least 120 days past due Contracted outside collection agencies are subject to the same privacy laws and require ments as the Department The department may not as sess penalty against you if you fail to pay tax when due because of a mistake of law made in good faith and on reasonable grounds If the Secretary determines that it is unfair to hold a spouse or former spouse liable for payment of unpaid taxes the Secretary may decline to take action against the spouse or former spouse of the person who actually owes the tax In extreme cases of delinquency under Sec 7 1 53 the department may enjoin a taxpayer from continuing in business after a hearing and until the delinquency is cleared The Department receives a large amount of payment vouchers WITH O UT t he check or money order The Department receives a large amount of payment vouchers WITH OUT the check or money order The Department will calculate and assess penalty on underpayment of estimated tax if you have not timely made the required annual payments You may provide additional information if you believe the penalty to be in error The Department will keep all or part of your overpayment if you owe other taxes to the Department We will apply that amount to the liability The Department will mail you a paper check if your bank does not accept your Refund Express information Re fund express is available for deposits to the taxpayer s account only Tax payers may not request the funds to be deposited into the account of another payee The diagnosis cure mitigation treatment or prevention of disease or care for the purpose of affecting any structure or function of the body if pro vided by a physician or in a health care facility Cosmetic surgery is not eligible; The EIC is a refundable federal income tax credit for low income working individuals and families The credit reduces the amount of federal tax you may owe and may increase your refund from the IRS To see if you may claim the credit read the rules in the federal 1040 1040A or 1040EZ tax packages or see IRS Publication 596 You may also read about the EIC credit on the IRS web site at www irs gov and download the publication there the end of the calendar year in which the tax was due or in which you paid a Department assessment the exemption for income of persons 100 years or older or allocating and apportioning income in and outside New Mexico both your New Mexico and federal returns MUST reflect a correct division of community and separate income and payments If your income and payments are not evenly distributed attach a copy of a The Fed/State program administered The filing deadline is April 15 2013 for The formula for calculating daily inter est is: Tax due x the daily interest rate for the quarter x number of days late = interest due The Geothermal Ground Coupled Heat Pump Tax Credit requires Form R PD 413 4 6 Geother mal Ground Coupled Heat Pump Tax Credit Claim Form Also attach the cer tification the income must be required to be allocated or apportioned to New Mexico and included in column 2 on Schedule PIT B or a credit for tax paid to another state is not allowed The income of Indians who worked or lived on lands outside the Indian na tion tribe or pueblo of which they are members is subject to New Mexico personal income tax the Internet You can reach companies The IRC rate changes quarterly The annual rate for the four quarters of the 2011 tax year ranged between 3% and 4% The IRC rate for each quarter is announced by the Internal Revenue Service in the last month of the previous quarter The annual and daily interest rate for each quarter will be posted on our web site at www tax newmexico gov The IRC rate changes quarterly The IRC rate for each quarter is announced by the Internal Revenue Service in the last month of the previous quarter The annual rate for the last two years ranged between 3% and 4% The an nual and daily interest rates for each quarter are posted on our web site The law also requires the Department to transfer all or part of your overpay ment if you owe money for past due child support educational assistance loans unemployment compensation medical support public assistance or The law provides for a penalty of $500 per item against any tax return preparer who endorses or other wise negotiates either directly or through an agent any refund check issued to a taxpayer The law provides some exceptions to the penalty For more information on exceptions see instructions for Form PIT ES The New Mexico Taxation and Rev enue Department requires taxpayers to furnish social security numbers as The New Mexico Taxation and Reve nue Department approves companies The New Mexico Taxation and Revenue Department requires taxpayers to furnish social security numbers as a means The person filing the return for the the personal income tax form packet Do not attach the request for relief with your New Mexico Personal Income Tax Return You must provide proof that you qualify for relief the PIT 1 line 8 and additional lines are needed for qualifying dependent The PIT B Allocation and Appor tionment Schedule is filed with Form The PIT D Voluntary Contributions Form must be attached to Form PIT 1 if you wish to contribute to one or more of the voluntar y contribution funds from an overpayment on your return the refund to be made payable to you enter the claimant s name and social security number Attach Form RPD 41083 Affidavit to Obtain Refund of The Renewable Energy Production Tax Credit is reported on Schedule PIT RC and re quires For m RPD 41227 Renewable Energy Production the representative must file a New The requirement applies only to re The requirement to ensure the return is filed by Department approved elec tronic media applies only to 2012 New Mexico personal income tax returns the result of filing an amended federal the return and pay the tax shown on the return by the extended due date However interest continues to accrue even if the taxpayer obtains the exten sion If you expect to owe more tax The right to an abatement of an assessment of taxes incorrectly erroneously or illegally made (Sec 7 1 28 NMSA 1978) and a right to seek a compromise of an asserted tax liability When the Secretary of Taxation and Revenue in good faith doubts that you owe us what we claim you owe you also have the right to seek a compromise if one exists in your particular case (Sec 7 1 20 NMSA 1978); The right to available public infor mation and prompt and courteous tax assistance; The right to clear information of the consequences if a tax assessment is not paid secured protested or otherwise provided for according to Sec 7 1 16 NMSA 1978 If you become a delinquent taxpayer upon notice of delinquency you have the right to timely notice of collection actions that require sale or seizure of your property under the Tax Administration Act and The right to have audits inspec tions of records and meetings conducted at a reasonable time and place according to Sec 7 1 11 NMSA 1978; The right to pay your tax obligations by installment payment agree ments according to the provisions of Sec 7 1 21 NMSA 1978 The right to receive an explanation The right to representation and advice by counsel or other quali The right to simple non technical information explaining procedures remedies and rights during audit protest and collection proceedings under the Tax Administration Act; The rights of the Taxation and Revenue PIT 1 The routing number is for bank iden tification and must be nine digits If the first two digits are not 01 through The Rural Health Care Practitioners Ta x C r e d i t re q u i re s Fo r m R PD 41326 Rural Health Care Practitioner Tax Credit Claim Form Also attach the The Rural Job Tax Credit requires For m R PD 4124 3 Rural Job Tax Credit Claim Form The servicemember must be in the state in compliance with mili tary orders The servicemember must have declared legal residence for pur poses of withholding state income taxes from military pay in the other state The servicemember s spouse must be in the state solely to be with their spouse The Solar Market Development Tax Credit requires For m RPD 41317 The Status of Your Refund is Now Available Electronically through the Department s web site at www tax newmexico gov Select Online Services then select Check my Refund You will need your social security number(s) and the amount of refund due The status of your refund is now available electronically through the Department s web site at www tax newmexico gov/Online Services/ Pages/Home aspx Click on Check my Refund You will need your social security number(s) and the amount of refund due The Sustainable Building Tax Credit requires Form RPD 41329 Sustain able Building Tax Credit Claim Form The Tax Administration Act governs how the Department administers the The Taxation and Revenue Depart ment uses this information primarily to determine and administer state tax liabilities The Department also uses the information for certain tax offset and exchange of tax information authorized by law and for any other purpose authorized by law the taxpayer to file a refund claim The The Technology Jobs Tax Credit re quires Form RPD 41244 Technology Jobs Tax Credit Claim Form the year or married persons filing joint then enter the amount from line 2 5 There are other eligibility requirements for the various refundable rebates and They must file as residents of New they perform services in New Mexico have an employee or a business lo cation in New Mexico sell property in New Mexico or lease property em ployed in New Mexico This column must also be used by a qualifying widow(er) 1T This column must also be used by a qualifying widow(er) 2T This column must also be used by a qualifying widow(er) 3T This column must also be used by a qualifying widow(er) 4T This column must also be used by a qualifying widow(er) 5T This column must also be used by a qualifying widow(er) 6T This credit is for tax that another state imposes on any portion of income that by law is included in New Mexico net income Do not include tax withheld when calculating the allowable credit If the specific This method of filing requires access to This penalty applies when your failure tified to practice in New Mexico or the medical expenses incurred cannot be included to compute the deduction for medical care expenses time for the Department to process your refund claim time to pay tion from the New Mexico Energy Minerals and Natural Resources Department tion of Estimated Personal Income Tax Underpayment Penalty However if you owe penalty for underpayment of estimated payments you may be able to reduce or eliminate penalty if you qualify for a special penalty calcula tion method You must mark line 34 to indicate the special method used tion or a non filed return it is to your tions see Contacting the Department on page 13 To avoid a penalty of $5 per return im posed on the paid tax return preparer the tax preparer must ensure the return To claim a deduction exemption or tax credit on Schedule PIT ADJ PIT CR or Schedule PIT RC make sure you have the appropriate records To claim the Child Day Care Credit To claim the L and Conser vation Incentives Credit attach Form RPD 41282 Land Conservation Incentives Tax Credit Claim Form and the letter received from the Energy Minerals and Natural Resources Department To claim the New Mexico Child Day Care Credit on Schedule PIT RC submit a copy of the Caregiver Work sheet and Form PIT CG Caregiver s Statement To claim the Property Tax Rebate for persons age 65 or older or the Low Income Property Tax Rebate for Los Alamos or Santa Fe County residents you need records of the property tax billed for 2012 and/or the rent paid on your principal place of residence To complete Form PIT 1 using this election complete lines 1 through 8 17 18 22 23 and 26 through 41 Lines 9 through 16a must be left blank Enter your total gross royalty income from New Mexico sources on line 17 and fol low the instructions for lines 18 22 23 and 26 through 41 You cannot reduce your income by the standard deduction or exemption amounts or any credits when you compute your tax in this way to consult the law itself you will find it To determine whether you were physi cally present in New Mexico for a total of 185 days count each day that you were here for 24 hours For example a person who resides in Texas but works in New Mexico was physically present in New Mexico for 185 partial days during the tax year Because he was not here for 24 hours for any day he is not a resident for New Mexico income tax purposes NOTE: The 185 days do not have to be consecutive to file and pay tax to another state to file or pay is because of negligence To make an extension payment by mail or delivery you will need to complete Form PIT EXT Extension Payment Voucher To request relief from the Depar t ment submit a written request to New Mexico Taxation and Revenue Depart ment P O Box 630 Santa Fe NM 87504 0630 or to your local district to return to New Mexico to send an e mail to the Department by subject matter Using the E mail Us link sends the e mail directly to the subject matter experts for various tax topics to the new maximum of 20% to the nex t remit tee The remit tee may then claim the withholding on its income tax return to the tax year of your original return For tax years beginning prior to January 1 2005 file amended returns using the form for the appropriate tax year and mark the amended check box or write amended at the top of the form if no checkbox is present on the form For tax years prior to 2005 do together with costs of prosecution This penalty is in addition to other penalties provided by law Total Payments and Credits traditional paper format or using com Transfer the figures accurately from TRD is not responsible for the misap plication of a direct deposit refund that is caused by the error negligence or malfeasance on the part of the tax payer TRD offers two ways to file your PIT re turn electronically both allowing you to Treasury Offset Program 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 turns filed for the tax year immediately two exemptions if married filing jointly U S Coast Guard PPC Retiree and Tel: (301) 594 2963 U S Individual Income Tax Return or New Mexico Form RPD 41096 Exten sion of Time to File U S Military Retirement/Annuitant Pay: U S Public Health Service U S POSTAGE Under authority of federal and New Mexico laws the New Mexico Taxation and Revenue Department and the Internal Revenue Service are parties to a federal/state agreement for the mutual exchange of tax information Unemployment Insurance Benefit upon conviction may be fined between upon the electronic filing sof tware used The TRD and IRS web sites listed in the following sections contain information about the personal income Use the worksheet on page 21 of these instructions to compute the New Mexico low and middle income tax exemption Using the Department s web site you may also pay using Visa MasterCard American Express or Discover credit cards however a convenience fee of 2 49% will be applied to these charges The fee is calculated on the amount of the transaction and will be used to pay charges by the credit card companies to the State of New Mexico when you use your credit card as a form of pay ment vating or rehabilitating a historic Veter ans Em p loyment Ta x C redi t Claim Form Veterans Employment Tax Credit You must attach Schedule PIT CR and any required forms or documentation to support your claim vices to e file your state return check view verification or correction If your Visit the Department web site at visit the IRS web site at www irs gov Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Volunteers give free or low cost help to lower income elderly and disabled individuals Watch for VITA and TCE informa tion in your community for the site nearest you W hile most t a x pr o b lems c an b e resolved informally it is important to understand that you must exercise certain rights provided to you under was not required to file Form FID 1 We must provide you with written dated notice that an audit is about to begin on a specific date and the notice must tell you which tax programs and reporting periods will be covered We must issue a second notice which states any outstanding records or books of account requested and not yet received between 60 and 180 days after the audit begins If you do not produce the records within 90 days the department can issue an assessment of tax on the basis of the information as it stands If you need additional time you must submit a specific request in writing Interest on outstanding liabilities accrues if the department does not issue an assess ment within 180 days of the notice of outstanding records or books or within 90 days after time has expired under your request for additional time; how ever you are entitled to an abatement of interest for the period of time after you have complied with department requests and the department has not acted on the audit web site at https://efile state nm us What is the Routing Number? When a couple files Married Filing Separately each spouse reports 50% of community income and all income generated from the separate property of the spouse who owns the property A spouse may not have to report half of certain combined community income (e g wages salaries professional fees pay for professional services partnership income trade or business When and Where to File WHEN AND WHERE TO FILE AND PAY WHEN AND WHERE TO FILE AND PAY on page 11 for details When and Where to Pay When completing an amended return When mailing a payment with a return follow the instructions for mailing returns in the previous section If mailing a payment separately mail the payment and Form PIT PV Personal Income Tax Payment Voucher PIT EXT Personal Income Tax Extension Payment Voucher or PIT ES Esti mated Personal Income Tax Payment Voucher to the address below: When medical expenses are incurred for services provided by a medical doctor osteopathic physician dentist podiatrist chiropractic physician or psychologist the person providing the service must be licensed or cer When to Call About Your Refund When using any computer generated personal income tax form you must comply with the printing and legibility requirements of the software devel oper Hint: If your printer can print a logo clearly then it can print a quality tax form when you E File Your Taxes! when you file your 2012 return make Where's my Refund The status of your refund is available electronically through the Department's web site at www tax newmexico gov Select "Where's My Refund" or follow the links to Taxpayer Access Point (TAP) You will need your social security number and the amount of refund due whether you have filed a return A hearing officer s written ruling on ques tions of evidence or procedure accord ing to Sec 7 1 24 NMSA 1978 may be made public but not the name and which to file a protest You must act if who files a New Mexico personal in come tax return may claim a credit in an amount equal to ten percent of the EIC for which that individual is eligible for the same tax year An individual who follow specifications and format who follow specifications and format requirements for the transmission file who have established residency outside New Mexico should enter N who is a New Mexico resident or has income from New Mexico sources and who is required to file a federal in come tax return who meet IRS and TRD qualifications WHO MUST FILE who qualified for the working families Why Use Refund Express? will be filed by Department approved will not allow a joint refund to be de posited into an individual account The Taxation and Revenue Department is wishes to donate all or a part of their refund to the Veterans Enterprise Fund or to the lottery tuition fund Look for more with the confidentiality provisions of the with the New Mexico Taxation and Revenue Department to obtain a tax identification number tax reporting forms and instructions For more information please contact your local Taxation and Revenue Office withheld on its New Mexico income tax return However if a person is a remit tee that receives oil and gas proceeds from which tax was withheld and the person is also a remitter who must pass the oil and gas proceeds and the tax withheld to another remittee the person may do so by issuing an annual withholding statement Form R PD 4128 5 Annual Statement of withheld on its New Mexico income tax return However if a recipient is also a pass through entity tax withheld may be passed to the owner of the recipient by issuing the owner an annual with holding statement Form RPD 41359 Withholding of Oil and Gas Proceeds Withholding on Certain Government Pensions WORKERS COMPENSATION FEE Workers Compensation Administration Financial Management Bureau Working Families Tax Credit WORKSHEET FOR COMPUTATION OF ALLOWABLE CREDIT FOR WORKSHEET FOR COMPUTING MEDICAL CARE EXPENSE DEDUCTION WORKSHEET FOR COMPUTING TAX ON LUMP SUM DISTRIBUTIONS WORKSHEET FOR COMPUTING THE AMOUNT ON LINE 10 FORM PIT 1 would have qualified for had you not Write your correct social security number (SSN) www dod mil/dfas Rockville MD 20857 www opm gov/retire www tax newmexico gov www tax newmexico gov www tax newmexico gov www tax newmexico gov www tax newmexico gov www tax newmexico gov/Online Services/Pages/Home aspx www uscg mil/ppc/ras/ U S Office of Personnel Management year but not first year residents year resident or a part year resident allocate only the amount of lump sum distribution you received while a resi dent of New Mexico year that it ended at the top of the first You also may request that two or more protests on related issues be combined and heard jointly and the hearing of You and your spouse did not file a You and your spouse did not trans fer directly or indirectly any of the wages salaries or professional fees between you during any part of the year You and your spouse had wages salaries and professional fees that are community income; and You and your spouse lived apart all year; You are a first year resident if you moved to New Mexico during the tax year with the intent of making New Mexico your permanent place of resi You are eligible to claim the New Mexico Low and Middle Income Tax Exemption if: You are still a New Mexico resident if your permanent home (domicile) was in New Mexico when you en tered the military and you kept New Mexico as your legal residence for state withholding tax purposes File a New Mexico resident return even if you are presently serving outside New Mexico YOU CAN you can claim a deduction of up to $1 000 or 50% of your net capital You can have only one domicile you contribute to a New Mexico approved Section 529 college sav ings plan; you did not file a federal return See you divorced during 2012; You do not need to file forms W 2 and you file a joint return you file a paper return after March 15 you file a separate return and claim you file ever yone who files a New you for any penalty or interest due you have a New Mexico net operat ing loss carryover; you have federally taxable contri butions to or distributions from a New Mexico Medical Care Savings Account; you have interest income from U S you have military wages or salary from active duty service; you have net capital gains for which you have net capital gains for which you can claim a deduction of up to $1 000 or 50% of your net capital gains whichever is greater; you have not heard from TRD within 120 days Sec 7 1 26 NMSA 1978 stops the Department from approving or denying your claim when 210 days you have railroad retirement income not taxable by New Mexico; you have Railroad Unemployment Insurance Act sick pay; You have to file a federal return You may also make tax payments via credit card A convenience fee of 2 49% is required to use this ser vice The fee is charged to reimburse the Department for charges paid to the credit card company You may also use Schedule PIT RC if you are eligible to claim: You may claim the medical care expense deduction in an amount equal to the percentage of medical care ex penses paid during the tax year based you may contact him or her for more you may not receive your refund for up to 12 weeks You must attach Form RPD 41272 to your 2012 New Mexico Personal Income Tax Return to be allowed the special penalty calculation You must enter the dependent s date of birth following the format on the form To indicate the dependent s date of birth enter a two digit month two digit day and four digit year You must list your dependent s correct SSN and be sure that the name agrees with the individual s social security card If your dependent is not eligible to obtain an SSN use the individual You must provide your own and your spouse s social security num ber or individual taxpayer identifica tion number or your return is not complete and will not be processed you need a Caregiver s Statement Form PIT CG from each person who provided child day care during 2012 you or your spouse but not both is a resident of a community property state you or your spouse but not both may claim the exemption for in come of persons 100 years or older or you or your spouse or both are age 100 or over and you are not dependents of another taxpayer; you or your spouse or both are age 65 or over and you have unreimbursed or uncompensated medical care expenses of $28 000 or more for yourself your spouse or dependents; you or your spouse or both are age 65 or over or blind and your adjusted gross income is not over $51 000 for a joint return $28 500 for a single taxpayer or $25 500 for you or your spouse or both are members of an Indian nation tribe or pueblo and your income was wholly earned on the lands of the reservation or pueblo of which the individual is an enrolled member while domiciled on that reservation tribe or pueblo; you received a reimbursement from the New Mexico National Guard Service Member s Life Insurance Reimbursement Fund or you record the name of the person who prepared the return and how to contact the preparer in case there you should notify both the post office you to other free or low cost tax elderly to local tax preparation as Visit our web site for information on preparation assistance programs sistance tax assistance for senior citizens and You want to claim a refund of any New Mexico state income tax with held from your pay You want to claim any New Mexico rebates or credits you were a resident of New Mexico during the tax year and you were not an inmate of a public institution for more than six months of the tax year you were not eligible to be claimed as a dependent of another taxpayer for the tax year and you were physically present in New Mexico for at least six months dur ing the tax year and you were required to include in your federal adjusted gross income tax able refunds credits or offsets of state and local income tax (Form 1040 line 10) you your spouse or dependents have expenses related to donat ing human organs for transfer to another person; Your account number can be up to 17 characters Include hyphens but omit spaces and special symbols Enter the number from left to right Leave unused boxes blank On the sample check the account number is 2015551517 Do not include the check number your address since your last filing Your check may state that it is pay able through a bank different from the your checking account If so do not use the routing number on that check Instead contact your financial institu tion for the correct routing number to enter on this line Your domicile is the place you intend as your permanent home It is the state where your permanent home is located and where you intend to return whenever you are away (as on vacation business assignment edu cational leave or military assignment) your federal return If you did not file a federal return use the filing status your filing status and your adjusted gross income 2 Your Filing status is: and your federal adjusted gross income is: Your Internet Services Your militar y pay is not subject to New Mexico income tax if your per manent home (domicile) was in New Mexico when you entered the military but you have established domicile in another state and changed your legal residence for withholding state income tax Your New M exic o domicile is not changed until you can show that you have abandoned it and established a new domicile outside the state of New Mexico your New Mexico Personal Income Tax on the Internet to Your overpayment can be: your portion of community property that is expected to be offset to clear the spouse s separate debt or your return and you expect a refund your return cannot be processed For processing to take place your return must show your name social security number and must be signed It must comply with all the instructions for the return and contain all attachments required by those instructions your return more efficiently; your return must sign it and fill in the YOUR RIGHTS UNDER THE TAX LAW Your tax is: Your tax is: Your tax is: Your tax is: Your tax is: Your tax is: Your tax is: Your tax is: Your tax is: Your tax is: your working copy if you prepared one Check your arithmetic one more time Enter all items in blue or black ink