Moved from New Mexico to Idaho Mid-Year: Which State Tax Returns Do You File?
Answer
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering New Mexico source can still pull a nonresident filing along with it.
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 · 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.
- 2Part-year return · IdahoForm 43 (part-year resident)
File a Idaho part-year return covering the months you lived in Idaho. A part-year resident of Idaho reports the income received while a Idaho resident, plus any Idaho-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
| New Mexico | Idaho | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form PIT-1 with Schedule PIT-B | Form 43 |
| Part-year return | Form PIT-1 with Schedule PIT-B | Form 43 (part-year resident) |
| Credit for other-state tax | Form PIT-1 (credit for taxes paid to another state) | Form 39NR |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | New Mexico Taxation and Revenue Department | Idaho State Tax Commission |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Idaho and working in New Mexico 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: New Mexico → IdahoBoth states — credit offsets the double tax
- Remote worker: New Mexico → IdahoHome state only
- 1099 contractor: New Mexico → IdahoHome state, plus the client state if you work there
Other New Mexico pairs
Questions people actually ask
I moved from New Mexico to Idaho mid-year. Do I have to file in both states?
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering New Mexico source can still pull a nonresident filing along with it.
How do I split my income between New Mexico and Idaho?
By when you received it, measured against the date your domicile actually changed. Income received while you were a New Mexico resident belongs on the New Mexico return and income received afterwards on the Idaho 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 New Mexico and Idaho rules on this page were last checked against New Mexico Taxation and Revenue Department and Idaho State Tax Commission 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.
- New Mexico Taxation and Revenue Department — individual income taxaccessed 2026-08-07
- Idaho State Tax Commission — individual income taxaccessed 2026-08-07