PIT-110: 12. PIT-110, Adjustments to NM Income Tax (Revision 2025-01)
New Mexico · New Mexico TRD · Used for tax years 2025
Form PIT-110, Adjustments to New Mexico Income, calculates the New Mexico portion of wages for a nonresident whose New Mexico job requires a temporary assignment outside the state. It uses workdays, leave and W-2 wages to support the wage amounts reported on the PIT-B Schedule.
Who files this form
PIT-110 is for a nonresident whose job is located in New Mexico but requires temporary assignment outside the state.
Use it to support a difference between columns 1 and 2 on line 1 of Schedule PIT-B. Prepare a separate PIT-110 for each W-2 and submit it with your return.
What you'll need
- Form W-2: Use the total wages in box 1. Prepare a separate PIT-110 for each W-2.
- Schedule PIT-B: Enter the New Mexico income calculated on PIT-110 in column 2, line 1.
- Form PIT-8453: Submit PIT-110 with this form if you e-file your New Mexico PIT-1 return.
You will also need your name, Social Security number, address, total working days, qualifying days worked outside New Mexico, and leave days earned or used as requested on the form.
How to file
- Complete a separate PIT-110 for each W-2. Use the workday, leave, and wage calculations to determine New Mexico income on line 16.
- Enter line 16 in column 2, line 1 of Schedule PIT-B. If you use more than one PIT-110, add the line 16 amounts and enter one total.
- Mark the checkbox on line 1a of PIT-B to show that you used PIT-110.
- Submit PIT-110 to the Department with your return. If you e-file your New Mexico PIT-1 return, submit PIT-110 with Form PIT-8453.
The mailing address printed on PIT-110 is:
New Mexico Taxation and Revenue Department
Administrative Resolutions Services Bureau
P. O. Box 25122
Santa Fe, New Mexico 87504-5122
Common mistakes
- Including leave on line 1: Do not include any leave earned or used in the days worked outside New Mexico.
- Counting out-of-state training when supervision stays in New Mexico: These training days do not count as days outside New Mexico.
- Using leave taken for lines 4–6: Use annual, sick, and holiday leave earned, not taken.
- Missing the PIT-B entries: If you use multiple PIT-110 forms, combine their line 16 amounts into one total on PIT-B, column 2, line 1. Also mark the checkbox on PIT-B line 1a.
- Leaving out PIT-110: It must be submitted with your return. If you e-file PIT-1, submit PIT-110 with PIT-8453.
Questions people ask
Does every day spent working outside New Mexico count on line 1?
No. Line 1 asks for days worked outside New Mexico under a different supervisory and control authority. Training outside the state does not count when supervision and control remain with your employer in New Mexico.
Which leave days should I report?
For lines 4–6, report annual, sick, and holiday leave earned, not taken. For lines 7–9, report leave used for administrative leave, jury duty, bereavement, and other leave.
What if I have more than one W-2?
Prepare a separate PIT-110 for each W-2. Add the amounts on line 16 and enter one total in column 2, line 1 of Schedule PIT-B.
How do I complete line 11?
Multiply the total leave on line 10 by the percentage on line 3. Enter the result as a whole number.