You want to claim a refund of any New Mexico state income tax withheld from your pay, or.If you are a New Mexico resident, you must file if you meet any of the following conditions: The personal income tax is filed using Form PIT-1, Personal Income Tax Return. New Mexico imposes a tax on the net income of every resident and on the net income of every nonresident employed or engaged in business in, into or from this state or deriving any income from any property or employment within this state.
