Household Members Who Do Not Qualify

You or your spouse must meet the general qualifications listed below or all members of your household do not qualify. You or your spouse must:

• be a resident of New Mexico during the tax year;
• be physically present in New Mexico for at least six months during 2011;
• be neither eligible to be claimed, nor actually claimed, as a dependent of another taxpayer for 2011, and
• not be an inmate of a public institution for more than six months during 2011.

If either you or your spouse meets the general qualifi cations, but not both, then the non-qualifying spouse is not eligible.

Dependents who are non-residents of New Mexico DO NOT qualify as a household member for purposes of claiming the low income comprehensive tax rebate. Include nonresident dependents on line 2a of Schedule PIT-RC. Dependents who are residents of New Mexico, but are not physically present in New Mexico for six months, qualify as household members for purposes of claiming the Low-Income Comprehensive Tax Rebate.