Do I need to file in NM?

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I lived in Utah for the entire year, but received retirement checks from the New Mexico Educational Retirement Board for my pension. Do I need to file a NM return? No NM taxes were deducted from my pension.

[MaryK1 · Accepted solution]

No, Public Law 104-95 (P.L. 104-95)  prevents any state from taxing income from certain pensions and deferred compensation plans paid to individuals who are not residents or domiciliaries of that state.  Retirement income can only be taxed by your resident state no matter where you worked when the contributions were made.