According to tis document source, the instructions for line 16 says you can deduct medical expenses if you are an out of state resident who has tax reporting responsibilities to NM. If you are filing a joint return, this should apply to both of you regardless who has the responsibility for reporting the income. This deduction is available through 12/31/2024.
If you file married Filing Separately, it states that only the Taxpayer who has the NM reporting responsibility is allowed to take the deduction, which indicates to me that it is available for both if Married Filing Joint.
An FYI, it mentions in the document how to determine the deduction but Turbo Tax should be able to do this for you.
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