If you are the Caregiver, it would be the compensation paid to you for your services.
The person who paid you attaches this form to their New Mexico State Return, so they can claim a Dependent Care Credit.
Be sure to keep a copy for your records, too.
Click this link for more info from the New Mexico Dept of Revenue.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"