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INSTRUCTIONS FOR 2019 PIT-RC
NEW MEXICO REBATE AND CREDIT SCHEDULE

GENERAL INFORMATION Allowable Household Members and SECTION VII
You can find general information about Extra Exemptions, Lines 1 to 3 All claimants must complete line 25.
Form PIT-RC, New Mexico Rebate To claim the Section II, Low Income
and Credit Schedule, on this page and Comprehensive Tax Rebate, you must PREPARING YOUR SCHEDULE
the next page (pages 1 RC and 2 RC). calculate total allowable household PIT-RC
members and extra exemptions. In Follow these steps to prepare and
The instructions later in this document Section I, complete lines 1 to 3 to complete Schedule PIT-RC:
provide additional, specific eligibility calculate the total so you can claim
requirements for each rebate and this rebate. 1. Prepare your federal return. Even if
credit. Instructions are given for lines you are not required to file a federal
when additional guidance is helpful or NOTE: New Mexico uses the same return, it is easier to complete the
if the item is unique to New Mexico. definitions and qualifications as the PIT-RC after you fill out a sample
Internal Revenue Service (IRS) to federal return.
SECTIONS I TO V determine if someone is your depen- 2. In the PIT-1 instructions, read page
To claim any of the rebates or credits dent. For dependent definitions and 19, What To Do Next.
reported in Sections II to V, you must qualifications, see federal Form 1040
answer the questions in SECTION I. or 1040SR instructions. 3. Refer to the table on the next page
to find the information you need to
Basic Qualifications Modified Gross Income, Line 12 support the rebates and credits you
To claim any refundable rebates and Eligibility for all rebates and credits can claim.
credits in Sections II to V, you must in Sections II through V depends on 4. Complete PIT-RC by using the
meet all these qualifications: Modified Gross Income, line 12. instructions starting on page 3 RC.
• You must have been a resident of 5. Check these entries on your
Modified gross income is different
New Mexico during the tax year. PIT-RC:
from federal adjusted gross income,
• Make sure your arithmetic is
• You must have been physically federal taxable income, or New
correct.
present in New Mexico for at least Mexico taxable income. For details,
six months during the tax year see What is Modified Gross Income? • When required, make sure you
(except to claim the child day care on page 3 RC. limited your calculations to the
credit). maximum amount allowed for
SECTION VI the rebate or credit.
• You were not eligible to be claimed • On pages 1 and 2, make sure
To claim the refundable tax credits in
as a dependent of another tax- your name and social security
Section VI, you do not need to meet
payer for the tax year. number are correct.
the basic qualifications for Sections I
• You were not an inmate of a public to V. You also do not need to complete • If you are claiming one or more
institution for more than six months Section I. For details about Section rebates and credits in Sections
of the tax year. VI, see page 10 RC, and the instruc- II to V, make sure Section I
tions for lines 23 and 24 later in this is complete and that you an-
document. swered all required questions.

Modified Gross Income Limitations for 2019 Refundable Tax Credits
in Section VI
If your modified
gross income is: You may qualify for: • Refundable medical care
credit for persons age 65 or
$22,000 or less Low Income Comprehensive Tax Rebate (Section II) older
$16,000 or less Property Tax Rebate, if you are 65 or older (Section III) • Special needs adopted child
$30,160 or less New Mexico Child Day Care Credit (Section V) tax credit

Los Alamos or Santa Fe County Residents Only
$24,000 or less Low Income Property Tax Rebate for Los Alamos or
Santa Fe County Residents (Section IV)

PIT-RC - 1 RC - www.tax.newmexico.gov

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   If you received any of the following in 2019                You need
 
   Salary or wages                                             All 2019 wage and tax statements
   An annuity, pension, retirement pay, IRA distributions,     Federal Form(s) 1099-R, RRB-1099, and SSA-1099
   Railroad Retirement or sick pay, or social security benefits
   Gambling or lottery winnings                                Records of the amounts and, if issued to you, Form W-2G
   Public assistance from Temporary Assistance to Needy        Records of the amounts you received
   Families (TANF), New Mexico Works Act or similar
  program, welfare benefits,  or  Supplemental  Security  
   Income (SSI)
    Any other income—whether or not taxable—such as an         Records of the amounts you received
    insurance settlement, a scholarship or grant, VA benefits,
  income from an inheritance or trust, gifts of cash or  
   marketable property, alimony, or child support

   To claim the following rebates and credits                  You need 
    Low Income Property Tax Rebate for Los Alamos or Santa     Records of property tax billed for 2019 on your principal 
   Fe County Residents                                         place of residence in Los Alamos or Santa Fe County.
   Property Tax Rebate For Persons 65 or Older                 Records of the property tax billed for 2019 or rent paid on 
                                                               your principal place of residence.
   New Mexico Child Day Care Credit                            Form PIT-CG, New Mexico Caregiver’s Statement, from 
                                                               each person who provided child day care during 2019.
   Refundable Medical Care Credit for Persons 65 or Older      Receipts and records of your qualifying expenses. See 
                                                               instructions for line 23.
  Special Needs Adopted Child Tax Credit for a qualifying      Copy of certificate issued by New Mexico Human Services 
   adopted child during the first year of your claim           Department or the licensed child placement agency for each 
                                                               child you adopted that year. See instructions for line 24.

   •  If you claim the additional low    SECTION I                                      Statement C. If you were                                                                              not a de-
     income property tax rebate          Qualifications for Credits and Re-             pendent, or if you do not                                                                             qualify as 
     for Los Alamos or Santa Fe          bates Reported in Sections II to V             a dependent of another person for 
     County residents in Section IV,     If statement A, B, C, or D is true for         federal income tax purposes, mark the 
     make sure you mark the box          you, mark the       TAXPAYER box(es).          box. If you are married filing jointly and 
     indicating the county where         If you are married filing jointly, mark        if both spouses were not eligible to be 
     you reside.                         the true statements in the  SPOUSE             claimed as a dependent of another 
6.  Transfer the amount on line 25 to    box(es). If you are not married, leave         taxpayer for income tax purposes in 
   your PIT-1, line 24. Make sure you    those boxes blank. If a statement is           2019, mark both boxes. 
   copy the amount correctly.            false, leave the box blank. 
                                                                                        If you were a dependent of another 
7.  Submit the PIT-RC and other re-
                                         Statement A. If you were a resident            taxpayer, you do not qualify: 
   quired documents with your PIT-1.
                                         of New Mexico during any part of the           •  For any rebates 
                                         tax year, mark the box. If married fil-
TOP OF PAGE 1                                                                           •  For the child day care credit
                                         ing jointly and if both spouses were 
Enter the primary taxpayer’s name                                                       •  As a household member, for pur-
                                         residents of New Mexico during the 
and social security number exactly                                                      poses of rebates or credits 
                                         tax year, mark both boxes.
as they appear on your PIT-1 return.
                                                                                        Whether or not you were actually 
                                         Statement B. If you were physically 
If you are claiming rebates and credits                                                 claimed as a dependent on another 
                                         present in New Mexico for at least 
under Sections II to V, complete all of                                                 person’s federal return, you qualify as 
                                         six  months  during  2019,  mark  the 
Section I to avoid denial of the rebate                                                 a dependent. 
                                         box. If married filing jointly and if both 
or credit. If you are only claiming re-
                                         spouses were physically present in 
fundable tax credits in Section VI, skip                                                If you are a dependent with a spouse 
                                         New Mexico for at least six months 
Sections I to V.                                                                        who was not a dependent of another 
                                         during 2019, mark both boxes.
                                                                                        taxpayer, your spouse may still qualify 
                                                                                        to claim rebates or credits.  
PIT-RC                                                                                                          - 2 RC -                                                                       www.tax.newmexico.gov

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Statement D. If you were not an dent of another taxpayer for 2019, Example 2. The taxpayer qualifies for
inmate of a public institution for more and; tax rebates, but has a dependent who
than six months in 2019, mark the • not be an inmate of a public insti- is out of state temporarily to attend
box. If married filing jointly and if both tution for more than six months school. The dependent is still a resi-
spouses were not inmates of a public during 2019. dent of New Mexico. Although the de-
institution for more than six months in pendent may be out of state for most
2019, mark both boxes. If either you or your spouse meet the of the year, the taxpayer may claim a
general qualifications, but not both, rebate counting that dependent as a
If you were an inmate of a public insti- then the non-qualifying spouse is not household member.
tution for more than six months, you eligible.
do not qualify for rebates or credits, Example 3. If a citizen of another
and you do not qualify as a household Dependents who are non-residents country is a resident of New Mexico,
member for purposes of rebates or of New Mexico DO NOT qualify as a that person may claim the tax rebates.
credits. If you were an inmate and household member for purposes of If the citizen’s spouse, children, or
your spouse was not an inmate, your claiming the Low Income Comprehen- other dependents are not residents of
spouse may still qualify to claim re- sive Tax Rebate. Include nonresident New Mexico, the citizen cannot claim a
bates or credits. dependents on line 2a of Sched- rebate based on exemptions for them.
ule PIT-RC. Dependents who are
LINES 1 TO 3 residents of New Mexico, but are not LINE 2c
Calculate Allowable Household physically present in New Mexico If you or your spouse (if filing a joint
Members and Extra Exemptions for six months, qualify as household return), but not both, are blind as de-
Use lines 1 to 3 to calculate household members for purposes of claiming fined for federal income tax purposes,
members and extra exemptions for the Low-Income Comprehensive Tax enter 1.
Section II so that you can claim the Rebate.
low income comprehensive tax rebate. If you and your spouse are blind as
Example 1. A married couple filing defined for federal income tax pur-
LINE 1 a joint return reports six exemptions poses, enter 2.
Number of Exemptions (which includes their four children) on
Enter the number of exemptions from PIT-RC, line 1. One spouse lived out LINES 2e and 2f
PIT-1, line 5. This includes you, your of state for seven months of the tax Additional special exemptions are
spouse if filing a joint return, your year, and the other spouse lived in available if you or your spouse (if
qualifying dependents, and your quali- New Mexico with their four children. filing a joint return) are age 65 or older
fying other dependents as reported on Because the out-of-state spouse was on the last day of the tax year. Enter 2
your federal return. not physically present in New Mexico on the lines that apply.
for at least six months, the couple
LINES 2 and 3 makes these entries: LINE 2h
Allowable Household Members and • Line 1 is 6. If you and your spouse are filing sepa-
Extra Exemptions for Purposes of • Line 2a is 1. rately, you must subtract the number
Claiming Low Income Comprehen- of household members and extra ex-
sive Tax Rebates The allowable household members on emptions your spouse claimed on the
line 2b is 6 - 1 = 5. These 5 exemp- spouse’s Schedule PIT-RC, line 2g.
LINE 2a. Enter the number of house- tions are for the spouse who lives in
hold members who DO NOT qualify. If New Mexico with the couple’s four LINES 3
all household members qualify, leave children. Five household members are Combine the total of lines 2g and 2h
this field blank. allowed when claiming the low income and enter the amount on line 3.
comprehensive tax rebate.
Household members who do not LINES 4 TO 12
qualify: You or your spouse must If both taxpayers lived out of state for Calculate Modified Gross Income
meet the general qualifications listed seven months, no household mem- Before you complete lines 4 to 12,
below, or all members of your house- bers qualify for the rebate as shown read New Mexico’s definition of modi-
hold do not qualify. You or your spouse with these entries: fied gross income that follows.
must:
• Line 1 is 6.
What is Modified Gross Income?
• be a resident of New Mexico • Line 2a is 6.
Modified gross income (also called
during the tax year; • Line 2b is 0.
• be physically present in New MGI) is unique to New Mexico law. In
general, modified gross income is all
Mexico for at least six months The allowable household members on
income and other compensation you
during 2019; line 2b is 6 - 6 = 0.
receive from all sources (regardless
• be neither eligible to be claimed, of whether that income is taxable by
nor actually claimed, as a depen- the U.S. Government or the State of
PIT-RC - 3 RC - www.tax.newmexico.gov

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New Mexico) for you, your spouse,        adjusted gross income on Schedule        • Interest, including interest from 
and your dependents.                     PIT-ADJ, you must include them on          U.S. Government obligations and 
                                         line 4 to calculate your modified gross    interest  on  state  and  municipal 
You may not reduce modified gross        income.                                    bonds
income by deductions or offset modi-
                                                                                  • Dividends
fied gross income by losses allowed      LINE 5
for income tax purposes under the        Enter the gross amount of social secu-   • Gross  gambling,  gaming,  and 
New Mexico Income Tax Act or under       rity benefits, pensions, annuities, and    lottery winnings from any source 
the Internal Revenue Code.               Railroad Retirement benefits. If Medi-     without reducing winnings by any 
                                         care or other deductions were taken        losses
When calculating modified gross          out of pensions or annuities, show the   • Insurance or court settlements
income,  include the modified gross      full pension or annuity amount before 
income of the taxpayer and all house-    deductions.                              • Scholarships, fellowships, prizes, 
                                                                                    awards, or grants
hold members. Even if you are married 
and filing separate returns, the total   LINE 6                                   • Other cash prizes and awards
modified gross income of both spouses    Enter  your  unemployment  benefits      • VA benefits
must appear in the calculation.          from all sources and any workers’ 
                                         compensation benefits you received.      • Income from an estate or trust
Because the following items are ex-      Do not include medical benefits.         • Alimony, separate maintenance, 
cluded from the definition of modified                                              and child support payments
gross  income,  you do  not need  to     LINE 7                                   • Receipt of contribution withdrawals 
report any of them:                      Enter the amount you received              from deferred compensation plans
• Money  lent  to  you  that  you  are   from public assistance,  TANF or 
  legally bound to repay                 a similar program, general assis-        • Royalties from any source
                                         tance benefits, and      SSI.  Do not    • Distributions from employee stock 
• Supplemental  Nutrition Assis-         include  medical  care  benefits,  rent    ownership plans or other employee 
  tance Program (SNAP) benefits          subsidies, weatherization, energy,         benefit plans, except for medical 
  or Women, Infants, and Children        or housing rehabilitation benefits.        benefits
  (WIC) vouchers
                                                                                  • Income from discharge of indebted-
• Payments by any party or by Medi-      LINE 8
                                                                                    ness not involving bankruptcy
  care or any similar plan for hospital, Enter your net profit from business, 
  dental, medical, or drug expenses      farm, or rentals. This includes income   • Value of a legacy, devise, bequest, 
  whether  or  not  the  payment  is     from self-employment. If it is a loss,     or inheritance received
  made directly to the insured/recipi-   enter zero. If you have more than one    • Distributions from partnerships, 
  ent or to a third-party provider, and  business, farm, or rental property, you    S  corporations,  or similar  pass-
  whether or not a premium is paid       may not offset the loss of one busi-       through entities
                                         ness, farm, or rental against the profit 
• Money received during the year as                                               • Amounts  received  from  endow-
                                         of another business, farm, or rental or 
  low income or property tax rebates                                                ment contracts
                                         against any other source of income.
  or as child day care credit
                                                                                  • The value of room and board 
• Medical care payments made             LINE 9                                     received as compensation
  by Medicaid, the State Human           Enter your gross capital gains. Do not   • All ordinary gains from dealing in 
  Services Department, the County        reduce them by capital losses. Include     or selling property
  Indigent Hospital Claims Fund,         in capital gains any gain on the sale 
  Champus, Veterans Administration       of a personal residence in 2019 that     • Cost-of-living, moving, or other 
  (VA), or Workers’ Compensation         is deferred or not subject to federal      allowances received as compensa-
• Rent subsidies, weatherization,        income tax.                                tion.
  energy, and housing rehabilitation 
  benefits, such as Section 8 hous-      LINE 10                                  SECTION II
  ing assistance                         Enter all gifts of cash or marketable    Low  Income  Comprehensive  Tax 
                                         tangible items no matter who gave        Rebate
• Stipends paid to foster grandpar-                                               LINE 14 
                                         them to you. You must give a reason-
  ents                                                                            To qualify for this rebate, all of the fol-
                                         able value to the gifts. 
• Free room and board when not                                                    lowing must be true:
  considered compensation                LINE 11                                  • You have a modified gross income 
                                         Enter all income not included on lines     of $22,000 or less.
LINE 4                                   4 to 10, regardless of whether it is     • You were a resident of New 
Enter your wages, salaries, tips, etc.   taxable as federal or state income.        Mexico during the tax year.
If your wages, salaries, tips, etc. were This income may include, but is not      • You were physically present in New 
exempt  or  deducted  from  federal      limited to:                                Mexico for at least six months in 2019.
PIT-RC                                                                                                          - 4 RC -                                                                       www.tax.newmexico.gov

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                           TABLE 1. 2019 Low Income Comprehensive Tax Rebate Table
  Modified Gross Income
                                                         Number of Exemptions from PIT-RC, Line 13a
  from PIT-RC, Line 13
              But Not Over              1          2                  3                 4           5                                                                                         6 or more
  $         0 $      500           $     120   $     160        $     200 $     240         $     280                                                                                         $     320
  501             1,000              135           195                250               310         350                                                                                       415
  1,001           1,500              135           195                250               310         350                                                                                       435
  1,501           3,500              135           195                250               310         350                                                                                       450
  3,501           4,500              135           195                250               310         355                                                                                       450
  4,501           5,000              125           190                240               305         355                                                                                       450
  5,001           5,500              115           175                230               295         355                                                                                       430
  5,501           6,000              105           155                210               260         315                                                                                       410
  6,001           7,000              90            130                170               220         275                                                                                       370
  7,001           8,000              80            115                145               180         225                                                                                       295
  8,001           9,000              70            105                135               170         195                                                                                       240
  9,001           10,000             65            95                 115               145         175                                                                                       205
  10,001          11,000             60            80                 100               130         155                                                                                       185
  11,001          12,000             55            70                 90                110         135                                                                                       160
  12,001          14,000             50            65                 85                100         115                                                                                       140
  14,001          15,000             45            60                 75                90          105                                                                                       120
  15,001          16,000             40            55                 70                85          95                                                                                        110
  16,001          17,000             35            50                 65                80          85                                                                                        105
  17,001          18,000             30            45                 60                70          80                                                                                        95
  18,001          19,000             25            35                 50                60          70                                                                                        80
  19,001          20,000             20            30                 40                50          60                                                                                        65
  20,001          21,000             15            25                 30                40          50                                                                                        55
  21,001          22,000             10            20                 25                35          40                                                                                        45

• You are not eligible to be claimed           separate returns divide this amount          of $16,000 or less.
  as  a  dependent  of  another  tax-          by 2 and then enter the result on        •   You were age 65 or older on the 
  payer for 2019.                              PIT-RC, line 14.                             last day of the tax year.
• You were not an inmate of a public                                                    •   You were a resident of New Mexico 
  institution for more than six months       NOTE: Include your rebate amount on            during the tax year.
  in 2019.                                   PIT-RC, line 25.
                                                                                        •   You were physically present in New 
                                                                                            Mexico for at least six months in 
To find the amount of your low income        SECTION III
                                                                                            2019.
comprehensive tax rebate, follow             Property Tax Rebate for Persons 
these steps:                                 65 or Older                                •   You are not eligible to be claimed 
                                                                                            as a dependent of another tax-
1.  In the left column of Table 1, 2019      This rebate is for property tax billed         payer for 2019.
  Low Income Comprehensive Tax               or rent paid during tax year 2019 on       •   You were not an inmate of a public 
  Rebate Table, find the line that in-       your principal place of residence in           institution for more than six months 
  cludes the modified gross income           New Mexico. The property tax rebate            in 2019.
  you entered on line 13.                    cannot exceed $250 or, for a married 
2.  Read  across  to  the  column  that      taxpayer filing a separate return, the     What is Principal Place of Residence?                                                                                        
  shows the number of exemptions             rebate cannot exceed $125.                 For purposes of the property tax re-
  you calculated on line 13a. This                                                      bate for persons 65 or older, principal 
  amount is your low income com-             IMPORTANT: No property tax rebate          place of residence is the dwelling and 
  prehensive tax rebate.                     is  available for property that is not     related structures—whether owned 
3.  All taxpayers, other than married        subject to property tax.                   or rented—and only the amount of 
  couples filing separate returns, en-                                                  surrounding land reasonably neces-
  ter this rebate amount on PIT-RC,          To qualify for a rebate all of the follow- sary to use the dwelling as a home. 
  line  14.  Married  couples  filing        ing must be true:                          The surrounding land may not exceed 
                                             • You have a modified gross income         five acres. 
PIT-RC                                                                                                          - 5 RC -                                                                       www.tax.newmexico.gov

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TABLE 2. 2019 Maximum Property Tax Liability Table

Modified Gross Income from PIT-RC, Line 13 Maximum Property Modified Gross Income from PIT-RC, Line 13 Maximum Property
Tax Liability Tax Liability
But Not Over But Not Over
$ 0 $ 1,000 $ 20 $ 8,001 $ 9,000 $ 60
1,001 2,000 25 9,001 10,000 75
2,001 3,000 30 10,001 11,000 90
3,001 4,000 35 11,001 12,000 105
4,001 5,000 40 12,001 13,000 120
5,001 6,000 45 13,001 14,000 135
6,001 7,000 50 14,001 15,000 150
7,001 8,000 55 15,001 16,000 180

If you have more acreage than is Changes in Your Principal Place of IMPORTANT: Make sure to include
reasonably necessary to maintain a Residence the amount on line 17c in the amount
dwelling, adjust the amount of property If you paid rent for your principal place on PIT-RC, line 25.
tax billed to reflect the principal place of residence for part of the year, and
of residence only. You may use only you were billed property tax for your LINE 17b
this smaller amount to calculate the principal place of residence for the To find your maximum property tax
tax rebate. other part of the year, you can claim liability, follow these steps:
both for the parts of the year you lived 1. On Table 2, 2019 Maximum Prop-
Example. If a taxpayer’s principal in the residence. erty Tax Liability Table, find the
place of residence is located on Modified Gross Income range
25 acres, include the total amount If you were billed property tax on your for the amount you entered on
of property tax billed for the house manufactured home and you also paid PIT-RC, line 13.
alone plus the part of the land that is rent for your lot or space, you can
reasonably necessary to maintain the claim both. 2. Read across the table to the
residence, but not more than 5 acres. Maximum Property Tax Liability
LINE 16 column, and enter the amount on
If only one acre is reasonably neces- Complete line 16 only if you rented line 17b.
sary to maintain the residence, divide your principal place of residence in
the tax due on the land by the total 2019. LINE 17c
number of acres for which property Subtract the amount on line 17b from
tax was billed. LINE 16a the amount on line 17a. Enter the
Complete line 16a only if you paid rent amount of the difference on line 17c.
Add the property tax billed on the on your principal place of residence.
home to the amount of property tax If the amount is less than zero, enter
billed on the land. The total is the Enter the total amount of rent you 0. If the amount is $250 or over, enter
amount of property tax billed. Use this paid during 2019, including any rent $250 (the maximum allowed).
total amount to calculate your rebate. subsidy paid by a government entity
to your landlord. Married Couples Filing Separately
LINE 15 Married couples filing separate re-
Complete line 15 only if you own your LINE 16b turns calculate the property tax
principal place of residence and you If a government entity paid a subsidy, rebate in a different way than other
were billed property tax. The property mark an Xin box 16b. taxpayers.
tax you claim on line 15 is only that
part of the annual property tax billed LINE 16c Subtract line 17b (maximum property
for the period you lived there. Multiply line 16a by 0.06, and enter tax liability) from line 17a (allowable
For the definition of “principal place the product in 16c. amount of property tax billed and rent
of residence,” see What is Principal paid), and then divide the difference
Place of Residence? beginning on LINE 17 by 2. Enter this amount on line 17c.
page 5 RC. This rebate is for the property tax billed If the amount is less than zero, enter
during tax year 2019. The property tax 0. If the amount is $125 or over, enter
rebate may not exceed $250 or, for a $125 (the maximum allowed).
married taxpayer filing a separate re-
turn, the rebate may not exceed $125.

PIT-RC - 6 RC - www.tax.newmexico.gov

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SECTION IV                                 • You were not eligible to be claimed     dicate the county where your principal 
Additional Low Income Property Tax           as an other dependent of another        place of residence was located and for 
Rebate for Los Alamos and Santa              taxpayer for 2019.                      which you are claiming the additional 
Fe County Residents Only                                                             low income property tax rebate. 
                                           • You were not an inmate of a public 
                                             institution for more than six months 
This low income property tax rebate is                                               LINE 18a
                                             in 2019.
for property tax paid during tax year                                                For property you own that is your prin-
2019 on your principal place of resi-                                                cipal place of residence, enter the tax 
dence (defined later in this section) in   Mailing Address Not In Counties           billed for the calendar year.
                                           If the mailing address on your 2019 
Los Alamos or Santa Fe County. This 
                                           PIT-1 return is not a Los Alamos or 
property tax rebate may not exceed                                                   LINE 18b
                                           Santa Fe County address, you must 
$350 or, for a married taxpayer filing                                               To find the percentage of your property 
                                           attach a property tax statement to 
a separate return, $175.                                                             tax rebate, follow these steps:
                                           your return.
IMPORTANT: No property tax rebate                                                    1.  On  Table  3,                                                                                        2019  Low  Income 
is  available for property that is not     Definition  of  “Principal  Place  of      Property Tax Rebate Table for Los 
subject to property tax.                   Residence” For This Rebate                 Alamos or Santa Fe County Resi-
                                           For the purposes of the low income         dents Only, find the Modified Gross 
                                           property tax rebate for Los Alamos 
No Age Limit                                                                          Income range that includes the 
                                           and Santa Fe Country residents only, 
You do not need to be 65 or older to be                                               amount you entered on PIT-                                                                                  RC, 
                                           principal  place  of  residence  is  the 
eligible for this rebate. If you are a Los                                            line 13. 
                                           dwelling  and  related  structures  the 
Alamos or Santa Fe County resident                                                   2.  Read across to the Property Tax 
                                           taxpayer owns and occupies, and only 
who is age 65 or older on the last day                                                Rebate Percentage column, and 
                                           that amount of surrounding land rea-
of the tax year, you may be eligible for                                              enter this percentage on line 18b.
                                           sonably necessary to use the dwelling 
this rebate and the property tax rebate 
                                           as a home. The surrounding land may 
for persons 65 or older on line 17c.                                                 LINE 18c
                                           not exceed five acres. For purposes 
                                                                                     Multiply the percentage on line 18b 
                                           of this credit, a principal place of resi-
Requirements                                                                         (property tax rebate percentage) by 
                                           dence does not include rented land 
                                                                                     the  amount  on  line  18a  (allowable 
To qualify for the rebate, all of the fol- or structures. 
lowing must be true:                                                                 property tax billed). Enter the product 
                                                                                     on line 18c. 
• You have a principal place of resi-      If  you  have  more  acreage  than  is 
  dence in Los Alamos or Santa Fe          reasonably necessary to maintain a 
                                                                                     If the amount is less than zero, enter 
  County.                                  dwelling, adjust the amount of prop-
                                                                                     0. If the amount is $350 or over, enter 
• You have a modified gross income         erty tax billed to reflect the principal 
                                                                                     $350 (the maximum allowed). 
  of $24,000 or less.                      place of residence only. You are re-
                                           quired to use this smaller amount to 
                                                                                     Married Couples Filing Separately
• You were a resident of New Mexico        calculate the tax rebate.
  during the tax year.                                                               Married  couples  filing  separate  re-
                                                                                     turns calculate the property tax 
• You were physically present in New       Boxes 18                                  rebate in a different way than other 
  Mexico for at least six months in        Mark either the Los Alamos County         taxpayers.
  2019.                                    box or the Santa Fe County box to in-
                                                                                     Multiply 18a  by 18b, and then divide 
                                                                                     the product by 2. Enter this amount 
              Table 3. 2019 Low Income Property Tax Rebate Table                     on line 18c. 
              for Los Alamos or Santa Fe County Residents Only
                                                                                     If the amount is less than zero, enter 
  Modified Gross Income                                                              0. If the amount is $175 or over, enter 
   from PIT-RC, Line 13                    Property Tax Rebate Percentage 
                                             (of property tax liability)             $175 (the maximum allowed).
                       But Not Over
 $          0          $      8,000                        75%                       Example.  The property tax billed to 
     8,001                 10,000                          70%                       Los Alamos Resident A on her prin-
   10,001                  12,000                          65%                       cipal  place  of  residence  was  $800 
   12,001                  14,000                          60%                       for calendar year 2019. On line 18a, 
   14,001                  16,000                          55%                       Resident A enters $800. Because her 
   16,001                  18,000                          50%                       modified gross income for                                                                                2019 was 
   18,001                  20,000                          45%                       $19,000, Resident A                                                                                      enters on line 
   20,001                  22,000                          40%                       18b the property tax rebate percent-
                                                                                     age of 45%. 
   22,001                  24,000                          35%

PIT-RC                                                                                                          - 7 RC -                                                                       www.tax.newmexico.gov

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To calculate line 18c, Resident A mul- credit. For definitions of residency, see Definitions for Child Day Care Credit
tiplies $800 by 0.45 (45%). The result PIT-1 instructions, page 3, Definitions. “Qualifying depdendent” means a
is $360, but because the maximum person under the age of 15 at the end
rebate allowable is $350, she enters Public Assistance of the tax year who has received the
$350 on line 18c. The Department checks with appropri- services of a caregiver. “Dependent”
ate state agencies to verify if you are includes a child of divorced or legally
IMPORTANT: Include the amount on receiving public assistance. separated parents when the taxpayer
line 18c in the amount on PIT-RC, meets all requirements for claiming a
line 25. Caregiver Qualifications federal child care credit.
You cannot claim a credit for amounts “Gainfully employed” means working
SECTION V paid to a caregiver unless all of the fol- for others for compensation, either
New Mexico Child Day Care Credit lowing are true for the caregiver: full-time or part-time, or being self-
The child day care credit may not ex- • If an individual, the caregiver was employed. Actively seeking employ-
ceed $1,200 or, for a married taxpayer at least 18 years old when provid- ment or school attendance does not
filing a separate return, $600. ing the care. qualify as gainful employment.
• The caregiver provided the day
Married individuals maintaining a “Cost of maintaining a household”
care service in New Mexico.
household for one or more qualifying means the expenses for operating
dependents, but filing separate returns • The caregiver provided day care the principal place of residence for
for a tax year, may each claim only half for less than 24 hours daily. the mutual benefit of its occupants.
the credit allowed on a joint return. • You or your spouse could not claim These expenses include property
the caregiver as a dependent for taxes, mortgage interest, rent, utility
To qualify for the credit, all of the fol- federal income tax purposes. charges, upkeep and repairs, property
lowing must be true: insurance, and food. Cost of main-
taining a household does
• You have a modified gross income Married Couples Filing Separately not include
of $30,160 or less. If spouses file a joint return, both must cost of clothing, education, medical
have been gainfully employed unless treatment, vacations, life insurance,
• You were a resident of New Mexico one was disabled for the part of the transportation, or principal payments
during any part of the tax year. tax year for which you are claiming on mortgages.
• You provided over half the cost of the credit. Couples who maintain a “Disabled person” means a person
maintaining a household for one household for one or more qualifying who has a medically determinable
or more qualifying dependents for dependents, but file separate returns physical or mental impairment, as
the part of the tax year for which for a tax year, may each claim only certified by a licensed physician or an
you are claiming the credit (either half the credit allowed for a joint return. advanced practice registered nurse,
separately or jointly with a spouse). certified nurse-midwife or physician
• You were gainfully employed for Keep Copies of Your Receipts assistant working within that person’s
the part of the tax year for which In case you are selected for audit or scope of practice, that renders the
you are claiming the credit. verification of the expenses you claim, person unable to engage in gainful
make sure to keep copies of all your employment.
• You were not a recipient of public receipts with your records. NOTE: The Department may ask you
assistance under TANF, the New
Mexico Works Act, or a similar pro- to provide certification of your dis-
gram during the part of the tax year ability, but do not include it with your
return.
for which you are claiming the credit.

• You have not been reimbursed or For First-Year Residents Only
compensated for the amount of Worksheet to Adjust the Federal Credit for Child and Dependent Care Credit
child day care expense for which
you are claiming the credit. 1. Enter the amount of federal child and dependent care
credit allowed on the federal Schedule 3, line 2. $
Reimbursed or compensated child
day care expenses, like those paid 2. Enter the number of days during the tax year that you
with pre-tax dollars under cafeteria were a resident of New Mexico.
and similar benefit plans, are also
ineligible. 3. Enter the number of days during the tax year, either 365
days or 366 days for a leap year.
Residency Requirement
If you qualify as a first-year, full-year, 4. Divide line 2 by line 3. Round to three decimal places. _ . _ _ _
or part-year resident of New Mexico,
you may claim the child day care 5. Multiply line 4 by line 1. Enter this amount on PIT-RC,
line 21. $
PIT-RC - 8 RC - www.tax.newmexico.gov

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“Caregiver” means either an individual LINE 19 the number of days of care (200) in
18 years of age or older, or a corpora- From your Child Day Care Credit column C. Even though the actual
tion that receives compensation from Worksheet , enter the sum of the amount you paid was $10, enter $8
the credit claimant for providing direct amounts in Column G, but no more in column D because the maximum
care and supervision to a qualifying than $1,200. This is your child day allowable daily amount for calculating
dependent in New Mexico. A caregiver care credit. the credit is $8.
may be related to, but not a dependent
of, the claimant. LINE 20 For column E, calculate the amount
Enter the total of your qualified depen- allowed for the year, as shown here:
Example of Attending School and dents under age 15 who received child 200 x $8 = $1,600 (amount allowed)
Working. You are a single parent day care services in 2019.
who provides over 50% of the support For column G, first find 40% of $1,600,
for a dependent child. You attended LINE 21 as shown next:
school from January through May, and Enter the amount of the federal
became gainfully employed full time on child and dependent care credit you 0.40 x $1,600 = $640 (40% of $1,600)
June 1. You had child care expenses claimed on your federal Schedule 3,
for the entire year from a caregiver line 1. Because $640 is greater than $480
located in New Mexico. You were not (the maximum allowable amount per
compensated or reimbursed for child First-Year Residents Only child), enter $480 in column G.
day care services during the tax year. To calculate your federal child and
dependent care credit adjustment, use Calculate the credit amounts for the
You can claim the credit for child care the worksheet on the previous page, second and third child in the same
only for expenses from June through For First-Year Residents Only Work - way. The total for the three children
December, while you were employed. sheet to Adjust the Federal Credit for is $1,440 (3 x $480). Because this
You cannot count expenses for child Child and Dependent Care Credit. is more than $1,200 (the maximum
care from January through May, while Enter the amount from line 5 of the allowable credit amount), you enter
you were attending school and not worksheet. $1,200 on line 19.
working.
LINE 22 Example For Paying Different Rates.
Calculating and Claiming the Credit The maximum New Mexico day care You paid more than one rate for child
To calculate and claim your allowable credit amount is $1,200, where a maxi- care. Your child received 100 days of
child day care credit, follow these mum of $480 is allowable per child. care at $7 per day and 50 more days
steps: at $10 per day.
1. From each caregiver, get a Form To find the amount of New Mexico
PIT-CG, New Mexico Caregiver’s child day care credit you can claim, On the Child Day Care Credit Work-
Statement (see page 12 RC). subtract line 21 from line 19. sheet, enter the child’s name and age
in columns A and B. In columns C and
2. Use the information on the PIT-CGs D, enter 100 (days of care) and $7
Married Couples Filing Separately
to complete the Child Day Care (amount paid per day).
If married filing separately, subtract
Credit Worksheet (see page 11
line 21 from line 19, and divide by 2.
RC). Only include qualifying day For column E, calculate the amount
Enter this amount on line 22. Couples
care expenses performed in New allowed for the year, as shown here:
who maintain a household for one or
Mexico.
more qualifying dependents, but file 100 x $7 = $700 (amount allowed)
3. Make copies of and submit the separate returns for a tax year, may
Child Day Care Credit Worksheet each claim only half the credit allowed For Column G, first find 40% of 700,
and all PIT-CGs with your New for a joint return. as shown next:
Mexico PIT-1 return.
0.40 x $700 = $280 (40% of $700)
4. Keep the originals for your records. Example For More Than One Child.
You have three children and each On the next line of the worksheet write
For more information, see Brochure child received 200 days of care. You “same child.” Incolumn C, enter 50 for
12, New Mexico’s Income Tax Child were not compensated or reimbursed days of care. In column D, enter $8
Day Care Credit 6-18 , on www.tax. for child day care services during the (maximum daily amount) even though
newmexico.gov. At the top, click tax year. The fee was $10 daily for the actual amount you paid was $10.
FORMS AND PUBLICATIONS, click each child.
on then select Brochures from the For column E, calculate the amount
Publications folder. On the Child Day Care Credit Work- allowed for the year, as shown here:
sheet, enter your first child’s name
and age in columns A and B. Enter 50 x $8 = $400 (amount allowed)

PIT-RC - 9 RC - www.tax.newmexico.gov

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For column G, first find 40% of $400, PIT-ADJ, line 17. To claim the tax ex- place child” pursuant to the Adoption
as shown next: emption, you must complete Schedule Act. The classification is based on
0.40 x $400 = $160 (40% of $400) PIT-ADJ. physical or mental impairment or an
Then add the two partial credit emotional disturbance that is at least
amounts in column G and enter $440 Types of Medical Expenses Allowed moderately disabling.
(the sum) on line 19. The types of medical expenses that
you may include are described in the Attach the Certificate the First Year
$280 + $160 = $440 instructions for PIT-1, line 16 with one In the first year you claim the special
exception. You may also include the needs adopted child tax credit for a
SECTION VI part of unreimbursed and uncompen- qualifying adopted child, you must
Refundable Tax Credits sated medical care expenses which attach a copy of the certificate is-
Complete lines 23 and 24 to claim the have been included in your itemized sued by CYFD or the licensed child
refundable tax credits. deductions on federal Schedule A. placement agency for each qualifying
adopted child.
If you are claiming only the refundable To calculate the unreimbursed and un-
tax credits on lines 23 and 24 and compensated medical care expenses If you claimed the credit for adoption
no other refundable rebate or credit, for purposes of this credit, the follow- of special needs children for a qualify-
follow the special procedures de- ing expenses may be included: ing adopted child in a prior year, you
scribed next to complete PIT-RC: do not need to attach the supporting
• Qualified expenses used to calcu-
1. Enter the primary taxpayer’s name late the refundable medical care documentation to the return. Keep it
on page 1 and social security num- expense exemption for persons in your files.
ber on pages 1 and 2. 65 years or older you reported on
2. Complete applicable lines 23 and PIT-ADJ, line 17 SECTION VII
Total Rebates and Credits Claimed
24. • Qualified expenses used to cal- Follow these steps to complete
3. On line 25, enter the total of lines culate the medical care expense PIT-RC:
23 and 24. deduction you claimed on PIT-1,
4. On PIT-1, line 24. enter the amount line 16 1. Add the amounts, if any, on lines
14, 17c, 18c, 22, 23, and 24.
from PIT-RC, line 25.
LINE 24 2. Enter the total on line 25.
LINE 23 Special Needs Adopted Child Tax 3. On PIT-1, line 24, enter the amount
Refundable Medical Care Credit for Credit from PIT-RC, line 25.
Persons 65 or Older If you qualify for the special needs
If you or your spouse are 65 years of adopted child tax credit, enter $1,000 4. Submit PIT-RC and any required
age or older, and you paid unreim- for each special needs adopted child. documentation with your PIT-1 to
bursed and uncompensated medical If you are married filing separately, the Department.
care expenses of $28,000 or more enter $500 for each child. Married
during tax year 2019, you may claim individuals who file separate returns
a tax credit of $2,800. The medical may each claim one-half of the credit.
care expenses can be for the care of
any combination of you, your spouse, You may claim the special needs
or dependents. adopted child tax credit if all of the
following are true:
The tax credit is allowed for non-res- • You file a New Mexico PIT-1 return.
idents with income tax responsibility • You are not a dependent of an-
to New Mexico. other taxpayer.
If you qualify for the credit, enter • You adopted a special needs child.
$2,800. Married couples filing sepa- • You claimed the special needs
rate returns may each claim one-half adopted child as a dependent on
of the credit ($1400) that would have your federal tax return.
been allowed on a joint return.
Definitions
Additional Benefit on PIT-ADJ “Special needs adopted child” means
If you are eligible to claim the refund- an individual who may be over 18
able medical care credit for persons years of age and who is certified by
age 65 years or older, you are also the New Mexico Children, Youth, and
eligible to claim the medical care Families Department (CYFD) or a
expense exemption for persons 65 licensed child placement agency as
years or older reported on Schedule meeting the definition of a “difficult to
PIT-RC - 10 RC - www.tax.newmexico.gov

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Rev. 02/25/2019 New Mexico Taxation and Revenue Department

Child Day Care Credit Worksheet
Print your name (first, middle, last) YOUR SOCIAL SECURITY NUMBER

You must answer both questions.

True The child day care expenses were not reimbursed or otherwise paid by another party.
You may only claim uncompensated and unreimbursed child day care expenses.

True Public assistance was not received under the Temporary Assistance for Needy Families,
New Mexico Works Act, or a similar program during that part of the tax year for which you
are claiming the credit. You may only claim child day care expenses during periods when
you did not receive assistance from one of these programs.
NOTE: The Department checks with appropriate state agencies to verify whether you are receiving
public assistance.

COLUMN A COLUMN B COLUMN C COLUMN D COLUMN E COLUMN F COLUMN G
Name of Child Age of Child Number of days Amount paid per day Day Care Expenses Multiply Column E Available day care credit
of care not to exceed $8.00 Multiply Column C by 0.40 and not to exceed $480/child
by Column D enter in Column G
0.40

0.40

TOTAL day care credit available. Enter the sum of Column G. If you attach
supplemental pages, enter the sum of Column G from all pages.

Completing the Child Day Care Credit Worksheet

Column A: Enter the name of the qualified dependent child who received day care during 2019. If you need more space,
attach a worksheet in the same format.
Column B: Enter the age of the child at the end of the 2019 tax year.
Column C: Enter the total number of days of qualified child day care service provided for the child.
Column D: Enter the amount paid per day for the child. The maximum is $8 per child per day. Only include amounts
actually paid by you. Do not include amounts that were reimbursed or paid for by another party, such as your
employer or the State of New Mexico. Even if you paid more than $8, only enter $8.
Column E: Multiply Column C by Column D and enter the result.
Column G: Multiply Column E by Column F (0.40) and enter the result, but no more than $480 per child. If the computed
amount is more than $480, enter $480.

Add the amounts in Column G and enter the total on Schedule PIT-RC, line 19, but no more than $1,200. If the total amount
of Column G is more than $1,200, only enter $1,200.

ATTACH THIS WORKSHEET TO FORM PIT-1
PIT-RC - 11 RC - www.tax.newmexico.gov

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Rev. 09/13/2016
Current
PIT-CG NEW MEXICO CAREGIVER'S STATEMENT
The caregiver must complete this PIT-CG and give it to the taxpayer to attach to the PIT-1 Return and Schedule PIT-RC. Each caregiver who
provides daycare services for which a credit amount is claimed completes a separate PIT-CG. Failure to attach the required PIT-CG to the
PIT-1 will cause the amount claimed for the child daycare credit to be disallowed. Attach the Child Day Care Credit Worksheet to the PIT-CG.
The caregiver must furnish the information on the number of days care was provided each month and the compensation received for
each child for whom the credit is claimed. The caregiver must answer the three qualification questions; enter their name, address, phone
number, and New Mexico CRS identification number; and sign this PIT-CG. The name and social security number for each child receiving
daycare services is required on this PIT-CG. The taxpayer must also sign.
Do not include any charges for childcare for periods of unemployment or for childcare provided either before or after work (plus any necessary
travel time) or for periods the taxpayer is attending school.
Taxpayer's first name and initial (as it appears on Form PIT-1) Taxpayer's last name Taxpayer's social security number

PART I. QUALIFICATIONS FOR INDIVIDUAL CAREGIVERS
Caregiver's name Caregiver's address Caregiver's New Mexico CRS ID or SSN

1. Were you, as a caregiver, age 18 or over at the time the care was performed? YES NO
2. Did you, as a caregiver, provide daycare service for less than 24 hours daily? YES NO
3. Were you a dependent of the above taxpayer for whom you provided childcare services? YES NO

PART II. STATEMENT OF COMPENSATION RECEIVED BY CAREGIVER
TAX YEAR CHILD 1 Name and SSN CHILD 2 Name and SSN CHILD 3 Name and SSN CHILD 4 Name and SSN
20___
Compensation Compensation Compensation Compensation
Month No. of Amount Received No. of Amount Received No. of Amount Received No. of Amount Received
Days Per Month Days Per Month Days Per Month Days Per Month
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
TOTAL

Caregiver's signature _____________________________________ Caregiver's phone number __________________ __________

PART III. TAXPAYER: IF YOU COULD NOT OBTAIN A STATEMENT FROM THE CAREGIVER, COMPLETE THIS PART OF THE FORM.
If you made all reasonable attempts to complete this PIT-CG schedule, and you are still unable to locate the caregiver or to obtain the
required information, complete Parts I and II of this schedule based on previous billings or other records, provide the name and address
of the caregiver, and explain below why the caregiver did not complete the statement.

Taxpayer's signature ___________________________________________
PIT-RC - 12 RC - www.tax.newmexico.gov

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