It still looks to me that if you reside in NM for more than 185 days, they want you to make col 1, line1 and col 2, line1 equal. Please read the box above section 1 of NM Pit-b form that says:
Note: Resident taxpayers including persons physically present in NM 185 days or more (me) MUST allocate all income and deductions on lines 1, 2, 3, and 7 in full to New Mexico????? That sure sounds like 100% of my income MUST be allocated to NM!!!
