Moved from Wyoming to New Mexico Mid-Year: Which State Tax Returns Do You File?
Answer
Only the state you moved to wants a return. Living in Wyoming produced no state filing obligation at all, and New Mexico taxes you from the date your residency began. Expect New Mexico withholding to start with your first post-move paycheck.
Last verified
This move takes you into the state income tax system rather than out of it. Wyoming asked nothing of you; New Mexico does, from the date your residency there begins.
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. Wyoming has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Wyoming | New Mexico | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form PIT-1 with Schedule PIT-B |
| Part-year return | Not applicable | Form PIT-1 with Schedule PIT-B |
| Credit for other-state tax | No income tax | Form PIT-1 (credit for taxes paid to another state) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Wyoming Department of Revenue | 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 Wyoming gives:One part-year return — the state you left.
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: Wyoming → New MexicoWork state only
- Remote worker: Wyoming → New MexicoNo state income tax on your wages
- 1099 contractor: Wyoming → New MexicoClient state only, if you work there
Other Wyoming pairs
Questions people actually ask
I moved from Wyoming to New Mexico mid-year. Do I have to file in both states?
Only the state you moved to wants a return. Living in Wyoming produced no state filing obligation at all, and New Mexico taxes you from the date your residency began. Expect New Mexico withholding to start with your first post-move paycheck.
How do I split my income between Wyoming and New Mexico?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Wyoming resident belongs on the Wyoming return and income received afterwards on the New Mexico return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Wyoming and New Mexico rules on this page were last checked against Wyoming Department of Revenue 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.
- Wyoming Department of Revenue — individual income taxaccessed 2026-08-07
- New Mexico Taxation and Revenue Department — individual income taxaccessed 2026-08-07