- Paper: Letter (8.5in x 11in)
- Copies to print: 2
- The employee must complete a form every tax year to claim the exemption.
- The employee must submit one of the following for verification of eligibility:
- Employee's military spouse ID card or marriage license.
- Servicemember's current Leave and Earnings Statement or recent W-2.
- Documents that a spouse may own that'll show that the spouse was domiciled in another state.
- Mail a copy of this exemption statement with the verification of eligibility to:
New Mexico Taxation and Revenue Department
PO Box 25128
Santa Fe NM 87504-5128
- The employer and the employee must keep a copy for their records
- The military spouse qualifies for exemption if:
- the servicemember has declared "legal residence for purposes of withholding state income taxes from military pay" in another state.
- the servicemember is in New Mexico in compliance with military orders.
- the servicemember's spouse must be in New Mexico solely to be with their spouse.
- The military spouse is no longer eligible for the exemption if the following occur:
- The servicemember leaves the service.
- Physical separation due to duty changes.
- Spouse commits an action that clearly establishes New Mexico as his or her state of domicile.
- To be used by nonresident military spouses to file exemption from state withholding tax.
- New Mexico Taxation and Revenue Dept.
- (505) 827-0700