Moved from New Mexico to Tennessee Mid-Year: Which State Tax Returns Do You File?
Answer
A single part-year filing in New Mexico. The move date closes your New Mexico residency and, because Tennessee levies no income tax, opens nothing on the other side. Watch for a lingering New Mexico source of income after the move — that would require a New Mexico nonresident filing as well.
Last verified
Moving to a state with no income tax ends your state filing obligation on the day your residency changes — but not a day earlier. New Mexico taxes everything you received while you still lived there.
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. Tennessee has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| New Mexico | Tennessee | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form PIT-1 with Schedule PIT-B | Not applicable |
| Part-year return | Form PIT-1 with Schedule PIT-B | Not applicable |
| Credit for other-state tax | Form PIT-1 (credit for taxes paid to another state) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | New Mexico Taxation and Revenue Department | Tennessee Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Tennessee and working in New Mexico gives:One part-year return — the state you moved to.
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 → TennesseeHome state only
- Remote worker: New Mexico → TennesseeHome state only
- 1099 contractor: New Mexico → TennesseeHome state only — estimated payments
Other New Mexico pairs
Questions people actually ask
I moved from New Mexico to Tennessee mid-year. Do I have to file in both states?
A single part-year filing in New Mexico. The move date closes your New Mexico residency and, because Tennessee levies no income tax, opens nothing on the other side. Watch for a lingering New Mexico source of income after the move — that would require a New Mexico nonresident filing as well.
How do I split my income between New Mexico and Tennessee?
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 Tennessee return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The New Mexico and Tennessee rules on this page were last checked against New Mexico Taxation and Revenue Department and Tennessee Department of Revenue 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
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07