New Mexico Resident
Part-Year Resident
• Resident.
New Mexico full-year residents and individuals who were physically present in New Mexico for 185 days or more during the tax year, but were not first-year residents or certain military servicemembers and their qualifying spouses.
• First-Year Resident.
If you moved into New Mexico during the tax year with the intent of establishing domicile in New Mexico, and you were still in New Mexico on December 31, 2021. You are a first-year resident whether or not you were physically present in New Mexico for fewer than 185 days or more during the tax year.
• 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.
• Non-Resident.
If you were physically present in New Mexico for fewer than 185 days and you were not domiciled in New Mexico during any part of the year.
• Military Servicemembers.
If you are a military servicemember, including a USPHS servicemember, you and your qualifying spouse are temporarily assigned to New Mexico, and you have established residency outside New Mexico.
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