MaryK4
Expert Alumni

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If he worked in New Mexico, he will have to file a New Mexico return.  If you are a Nonresident, you must file for New Mexico if you have a federal filing requirement and have income from any New Mexico source whatsoever.

 

See Do I Need to File a Tax Return?  to see if you need to file a federal return.

 

If he is single, he would only have to file an Arizona return if his income is over $12,950.

 

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