These are the definitions I'm talking about. It does look I need to file a PIT-1 regardless as I earned income in NM in 2018, but I don't actually seem to fit any of the residency definitions, but I'm thinking they didn't update the First Year Resident definition to say 2018. Does this make sense? Does it matter which one I check as long as I file? Thanks!
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.
NOTE: If you moved to New Mexico during 2017 with the intent of making New Mexico your permanent place of residence, see Definition of First-Year Resident on the next page.
Residents include persons temporarily residing in New Mexico who plan to return to their out-of-state residence and who are physically present in New Mexico for 185 days or more. Some examples are students, people vacationing in New Mexico, and those temporarily assigned to work in New Mexico.
To determine whether you were physically present in New Mexico for a total of 185 days, count each day you were here for 24 hours.
For example, you reside in Texas but work in New Mexico and you were physically present in New Mexico for 185 partial days during the tax year. Because you were not here for 24 hours on any day, you are not a resident for New Mexico income tax purposes.
NOTE: The 185 days do not have to be consecutive.
If you are a military servicemember temporarily assigned to New Mexico and you established legal residence for purposes of income tax withholding outside New Mexico, you are not a resident.
If you are a spouse who accompanies the military servicemember to New Mexico, does not qualify under the Military Spouses Residency Relief Act, and is physically present in New Mexico for 185 days or more, you must report as a resident of New Mexico, regardless of domicile.
First-Year Resident
You are a first-year resident if both the following are true:
* You moved to New Mexico during 2017 with the intent of making New Mexico your permanent place of residence.
* You are still in New Mexico on December 31, 2017.
You need not have been physically present in New Mexico for at least 185 days.
If you are a former New Mexico resident who returned to New Mexico and you were a non-resident for at least one full tax year, you may file as a first-year resident.
First-year residents who change domicile during the year are not residents of New Mexico for income tax purposes for periods when the taxpayer's domicile is outside New Mexico.
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.
Part-year residents who change domicile during the year are not residents of New Mexico for income tax purposes for periods when the taxpayer's domicile is outside New Mexico.
For example, if you moved to New Mexico during the tax year, intending to make New Mexico your permanent place of residence, your income is taxed as non-resident for the period before your move to New Mexico. Additionally, if you were a New Mexico resident for fewer than 185 days during the tax year, and before December 31 you moved to another state, intending to maintain domicile status in that other state, your income is non-resident income for periods after your move.
Non-Resident
You are a New Mexico non-resident if you were not domiciled in New Mexico for any part of the tax year and you were not physically present in New Mexico for at least 185 days.
Military servicemembers and their qualifying spouses who are temporarily assigned to New Mexico, but who have established residence in another state, are non-residents.
NOTE: Except for certain military servicemembers, certain military spouses, and first-year residents, in the Residency status box 1e on PIT-1, page 1, mark R if you were physically present in New Mexico for more than 185 days during the tax year. For income tax purposes you are a resident.
