Are medical expenses deductible on NM taxes for non-residents?

[biggap]

We don't live in NM anymore, but still get some income there so we have to file NM taxes. In previous years I have been able to pin down medical expenses that actually happened in NM, so that's all I've been deducting. New for 2022 we are paying Medicare premiums. One of us actually generates the NM income, is not getting SS, so the Medicare premiums are being paid directly. Are these premiums deductible on our NM forms? 

The other one of us is getting SS, so the Medicare premiums are being deducted automatically - but this person does not generate any NM income, so I am hesitant to try deducting a non-NM expense.

Both of us are paying for Long Term Care insurance premiums, but again, is this item deductible for the person who doesn't have any financial connections to NM? 

Meanwhile, TT is carrying the medicare premiums that were attached to the SS form. If I can't use them in NM, I believe I'll have to go into the SS reporting form and manually zero out the premium. 

[MaryK4]

Any taxpayer who files a New Mexico PIT-1 income tax return, including out-of-state residents with income tax responsibility to New Mexico, may claim the deduction.

[biggap]

Mm, yes, but is it limited to NM medical expenses? Or is everything fair game?

[DaveF1006]

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.

[biggap]

Thanks, that set of PIT-1 instructions is clearer than the one I could find. 

"Calculating" it is trivial, it's a straight percentage once you have the right expenses included, and until we were paying Medicare premiums we didn't have enough expenses to make this deduction significant. It was the subtlety of being a non-resident with additional expenses that gave me pause. 

As a non-resident, I "allocate and apportion" our income and use that form to calculate our taxes, and I also thought that meant the medical expense deduction would turn out to be a moot point. However, having laboriously calculated my total Federal income on PIT-B, so as to figure the percentage which is attributable to NM, my presumed taxes are actually calculated on the NM taxable income calculated on PIT-1, with all appropriate NM adjustments and deductions. TT was doing this correctly (with the partial info I had entered), I just couldn't reconcile it to the NM online submittal until this deep dive. 

So yes, NM fans, resident and non-resident - it IS worth declaring your medical expenses including insurance premiums. 

Note: I always work thru the NM online process as well, as a sanity check on TT which in the past has often missed special items until the following year. As long as they're within 1 or 2 bucks, I then choose which one to submit, and how, depending on overall fees.