In the state of New Mexico, you are considered nonresident if you spent less than 185 days in the state physically and you have not established a domicile in New Mexico at any point during the tax year. Military personnel and their qualified spouses can file their taxes as a nonresident if they have a residence in another state permanently and are on duty temporarily in New Mexico.
Part-year residents are those individuals who were considered a resident of the state for part of the tax year, though not present in the state for 185 days or more. On December 31st of the tax year, part-year residents are those who have established a domicile in another state, and have intention to live permanently in the new state.
First-year and part-time residents who change their permanent home during the tax year aren’t considered residents of New Mexico as far as income taxes are concerned. This only applies to the periods of time when the taxpayers resides outside of the state of New Mexico.
