Retirement tax questions

I agree, the NM  instructions are fairly two-faced about that...and confusing. 

Person(s) first moving "into" NM are  considered  Part-Year, even if in-state more than 185 days as a "First-Year resident" .

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Yet those moving out are full year if they were in-state more than 185 days.

Part-Year Resident
You are a New Mexico part-year resident if you meet all of these conditions:
• You were a New Mexico resident for part of the year.
• You were not physically present in New Mexico for 185 days or more.
• On December 31, you were no longer domiciled in New Mexico and you had moved to another state,
intending to maintain domicile status in that other state.

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And:

Resident
For purposes of the Income Tax Act, you are a New Mexico resident if either of the following are true:
• Your domicile was in New Mexico for the entire year or;
• You were physically present in New Mexico for a total of 185 days or more during the tax year, regardless of your domicile.

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Pages 3&4 of the PIT-1 instructions for 2019:

http://www.tax.newmexico.gov/Individuals/personal-income-tax-forms.aspx