Moved from Connecticut to New Mexico Mid-Year: Which State Tax Returns Do You File?
Answer
Both states want a return, but neither taxes the whole year. Moving from Connecticut to New Mexico splits the tax year at the date your residency changed: a Connecticut part-year return covers everything before it, a New Mexico part-year return everything after. Income is assigned by when it was received.
Last verified
Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.
What you file
- 1Part-year return · ConnecticutForm CT-1040NR/PY
File a Connecticut part-year return covering the months you lived in Connecticut. A part-year resident of Connecticut reports the income received while a Connecticut resident, plus any Connecticut-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · New MexicoForm PIT-1 with Schedule PIT-B
File a New Mexico part-year return covering the months you lived in New Mexico. A part-year resident of New Mexico reports the income received while a New Mexico resident, plus any New Mexico-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Connecticut | New Mexico | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | Only against convenience-rule states | No |
| Nonresident return | Form CT-1040NR/PY | Form PIT-1 with Schedule PIT-B |
| Part-year return | Form CT-1040NR/PY | Form PIT-1 with Schedule PIT-B |
| Credit for other-state tax | Schedule 2 (Form CT-1040) | Form PIT-1 (credit for taxes paid to another state) |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Connecticut Department of Revenue Services | New Mexico Taxation and Revenue Department |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New Mexico and working in Connecticut gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Connecticut → New MexicoBoth states — credit offsets the double tax
- Remote worker: Connecticut → New MexicoHome state only
- 1099 contractor: Connecticut → New MexicoHome state, plus the client state if you work there
Other Connecticut pairs
Questions people actually ask
I moved from Connecticut to New Mexico mid-year. Do I have to file in both states?
Both states want a return, but neither taxes the whole year. Moving from Connecticut to New Mexico splits the tax year at the date your residency changed: a Connecticut part-year return covers everything before it, a New Mexico part-year return everything after. Income is assigned by when it was received.
How do I split my income between Connecticut and New Mexico?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Connecticut resident belongs on the Connecticut return and income received afterwards on the New Mexico return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Connecticut and New Mexico rules on this page were last checked against Connecticut Department of Revenue Services and New Mexico Taxation and Revenue Department on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Connecticut Department of Revenue Services — individual income taxaccessed 2026-08-07
- New Mexico Taxation and Revenue Department — individual income taxaccessed 2026-08-07