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Category: New Mexico

New Mexico (Rebate/Credit) Household Members Qualification

Household Members Qualifications

To claim any refundable rebates or credits reported in Section II to V (New Mexico 2015 PIT-RC), you must answer the question in Section I. You or your spouse must meet the basic qualifications listed below or all members of your household do not qualify. You or your spouse:

* You must have been a resident of New Mexico during the tax year.

* You must have been physically present in New Mexico for at least six months during 2016 (except to claim the child day care credit).

* You were not eligible to be claimed as a dependent of another taxpayer for 2016. 

* You were not be an inmate of a public institution for more than six months during 2016.


If either you or your spouse meets the general qualifications, 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.