New Mexico state income tax — ITIN filer guide

New Mexico uses a graduated income tax from 1.5% to 5.9% (tax year 2026), administered by the New Mexico Taxation and Revenue Department. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 1.5% – 5.9% · 6 brackets

  • State return form: Form PIT-1 (New Mexico Personal Income Tax Return)
  • Deadline (tax year 2026): April 15, 2027 (NM has historically extended the deadline to April 30 for taxpayers who both e-file and e-pay — not re-verified for 2027)
  • Who must file: Every New Mexico resident who is required to file a federal return must file a PIT-1; no separate state dollar threshold.
  • State sales tax: 4.875%
  • Special regime: New Mexico levies a gross receipts tax instead of a conventional sales tax (state rate ~4.875%).
  • Scheduled change: HB 252 (2024) restructured brackets effective TY2025 and beyond: 1.5%, 3.2%, 4.3%, 4.7%, 4.9%, 5.9% (single top bracket starts at $210,000); no further changes announced for 2026-2027.

New Mexico refund timing

  • E-filed returns: Electronically filed returns claiming a refund are processed within 6 to 8 weeks.
  • Paper returns: Paper returns or refund applications are processed within 8 to 12 weeks.
  • Check your New Mexico refund status

State tax agency

  • New Mexico Taxation and Revenue Department — tax.newmexico.gov
  • Phone: (866) 285-2996
  • Free filing option: Free e-filing of PIT-1 via the Taxpayer Access Point (TAP) — TAP confirmed as the state's online system; its free-filing scope not re-verified this session.

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the New Mexico state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form PIT-1 (New Mexico Personal Income Tax Return)
  3. Apply state-specific deductions and credits
  4. E-file — Free e-filing of PIT-1 via the Taxpayer Access Point (TAP) — TAP confirmed as the state’s online system; its free-filing scope not re-verified this session.
  5. Or visit a VITA site for free in-person preparation

New Mexico state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Working Families Tax Credit (WFTC) — 25% (HB 291 of 2021: 20% for TY2021-22, 25% for TY2023 and beyond) of the federal EITC (refundable)

✓ OPEN to ITIN filers

New Mexico explicitly extended the WFTC to ITIN filers and to workers aged 18-24 (HB 291, 2021) — ITIN filers compute what their federal EITC would have been and claim 25% of it.

State child tax credit: NM Child Income Tax Credit — refundable, up to $600 per qualifying dependent depending on income, available to ITIN filers (state credit not tied to federal CTC SSN rule).

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: New Mexico Taxation and Revenue Department.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.