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Yes, but it is only a partial deduction.
New Mexico allows for a deduction of medical care expenses based on an allowable percentage calculated according to your income and filing status. The expenses included in the deduction are limited to medical expenses that were not deducted on your Federal Schedule A, line 4.
See page 30 of the Instructions for NM PIT-1 for the deduction percentage table.
‎June 4, 2019
3:05 PM