Your home state of NM can tax you on all your income, regardless of where you earn it. Utah can tax you as a non-resident for income earned in Utah. Therefore you have two state tax returns to file: a non-resident UT return AND a regular NM return. Here's how to do that: https://ttlc.intuit.com/questions/1901271-how-do-i-file-a-nonresident-state-return
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
