US-NM
New Mexico tax residency rules
Threshold: 185 days · Day Count · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
NM 185-Day Rule
- Type
- Day Count
- Threshold
- 185 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
New Mexico considers you a resident if you are domiciled in the state or spend 185+ days.
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