Taxpayers can only have one domicile, and a New Mexico domicile isn’t changed until the taxpayer can show by clear and convincing evidence abandonment of the domicile and the establishment of a new domicile outside of New Mexico.
N.M. Taxn. and Rev. Dept., 2013Personal Income Tax (PIT) Form Packet.
If a taxpayer’s domicile is New Mexico and the taxpayer goes to a foreign country for a business or work assignment, or for study, research or any other purpose, the taxpayer’s domicile doesn’t change unless it is shown that he or she definitely doesn’t intend to return to New Mexico.
N.M. Taxn. and Rev. Dept., PIT 1.
In New Mexico, no change in domicile results when an individual leaves the state if the individual’s intent is to stay away only for a limited time, no matter how long, including: for a period of rest or vacation; to complete a particular transaction, perform a contract or fulfill an engagement or obligation, but with the intent to return to New Mexico whether or not the transaction, contract, engagement or obligation is completed; or to accomplish a particular purpose, but with no intend to remain in the new location once the purpose is accomplished.
N.M. Admin. Code tit. 3, § 3.1.9(C)(3).
Foreign Earned Income Exclusion = Yes
Foreign Tax Credits = Yes, foreign states
Due Date = April 15
Accepts Federal Extensions = Yes