Rev. 07/20/2019                State of New Mexico - Taxation and Revenue Department

PIT-110   ADJUSTMENTS TO NEW MEXICO INCOME 

Form PIT-110, Adjustments to New Mexico Income, is for a non-resident whose job is located in this state but requires temporary 
assignment outside of New Mexico. Form PIT-110 is to be used as a supporting document to the PIT-B Schedule to show any 
difference between columns 1 and 2 on line 1 of the PIT-B Schedule.  Prepare a separate PIT-110 for each W-2.  See instruc-
tions on page 2.

                                             PERSONAL INFORMATION

Name:                                                                Social Security 
                                                                     Number:
Address:

City, State, ZIP Code:

1.  How many days were you under a different supervisory and control 
    authority outside New Mexico?                                                    days

2.  Total working days during taxable year                                           days

3.  Percentage of time worked outside New Mexico
    (line 1 divided by line 2)                                                       %

4.  Annual leave earned during taxable year                                          days

5.  Sick leave earned during taxable year                                            days

6.  Holiday leave earned during taxable year                                         days

7.  Administrative leave used during taxable year                                    days

8.  Jury duty leave used during taxable year                                         days

9.  Other (Specify)                                                                  days

10. Total leave earned or used during taxable year (add lines 4 through 9)           days

11. Leave earned on days worked outside New Mexico
    (line 10 times line 3)                                                           days

12. Total days outside New Mexico (line 11 plus line 1)                              days

13. Total wages earned (box 1 of Form W-2)                                 $

14. Rate per day (line 13 divided by line 2)                               $

15. Income earned outside New Mexico (line 14 times line 12)               $

16. New Mexico Income (line 13 minus line 15)
    (Enter this amount in column 2, line 1, PIT-B Schedule.)               $

      NOTE:  If more than one PIT-110 is used, add the amounts on line 16 and enter one total in column 2, line 1  
                of the PIT-B Schedule.  Also, mark checkbox on line 1a on the PIT-B to indicate PIT-110 was used  
                in the calculation of wages on line 1, PIT-B.

                THIS FORM MUST BE SUBMITTED TO THE DEPARTMENT WITH YOUR RETURN.
    IF YOU E-FILE YOUR NM PIT-1 RETURN, SUBMIT FORM PIT-110 WITH FORM PIT-8453.

Rev. 07/20/2019

                 ADJUSTMENTS TO NEW MEXICO INCOME 
PIT-110 
                    INSTRUCTIONS
Line 1         Enter total number of days worked outside New Mexico.
               For example:  If you have been assigned to temporary duty outside New Mexico where 
               supervision and control of your duties have also been temporarily transferred to a different 
               authority for work to be performed outside New Mexico, then these days are counted as days 
               outside New Mexico. If you are attending a training session outside New Mexico, these days 
               are not days outside New Mexico because supervision and control of your duties still remain 
               with your employer in New Mexico.

Line 2         Enter total working days during taxable year.
               For example:  If you work a normal five-day work week, enter 260 days (5 days x 52 weeks) 
               or if you work four days a week, enter 208 days (4 days x 52 weeks).

Line 3         Divide number of days worked outside New Mexico (line 1) by the number of total working 
               days (line 2). Enter this percentage on line 3. This calculates the percentage of days worked 
               outside New Mexico.

Lines 4 - 6    Compute the number of days earned for each type of leave.
               Note:  Use the number of days of leave earned, not taken.

Lines 7 - 9    Enter total number of days (used for administrative leave, jury duty leave, bereavement leave, 
               and other leave days).

Line 10        Add lines 4 through 9 and enter total.

Line 11        Multiply the number of days entered on line 10 by the percentage calculated on line 3.  Enter 
               the result as a whole number.

Line 12        Total days outside New Mexico (add lines 1 and 11) and enter total.

Line 13        Enter the total wages earned, box 1 of W-2.

Line 14        Figure your rate of pay per day (line 13 divided by line 2) and enter amount.  

Line 15        Multiply the rate per day (calculated on line 14) by total days outside New Mexico (cal-
               culated on line 12) to determine the wage amount that is not taxable in New Mexico.

Line 16        Subtract the amount calculated on line 15 from the amount entered on line 13 to com-
               pute New Mexico Income.  Enter the amount on the PIT-B Schedule, column 2, line 1.

 If more than one PIT-110 is used, add the amounts on line 16 and enter one total in column 2, line 1 of the PIT-B Schedule.     
     Also, mark checkbox on line 1a on the PIT-B to indicate PIT-110 was used in the calculation of wages on line 1, PIT-B.

               THIS FORM MUST BE SUBMITTED TO THE DEPARTMENT WITH YOUR RETURN.
 IF YOU E-FILE YOUR NM PIT-1 RETURN, SUBMIT FORM PIT-110 WITH FORM PIT-8453.
                          New Mexico Taxation and Revenue Department
                          Administrative Resolutions Services Bureau
                                            P. O. Box 25122
                                     Santa Fe, New Mexico  87504-5122