PIT-CG: 15. PIT-CG, New Mexico Caregiver’s Statement (2025)
New Mexico · New Mexico TRD · Used for tax years 2025
New Mexico Form PIT-CG, Caregiver’s Statement, is used with the PIT-Childcare worksheet to claim the Child Day Care Credit on PIT-RC. It records caregiver qualifications, children’s identifying information, days of care, and monthly compensation received.
Who files this form
Use PIT-CG, Caregiver’s Statement, along with the PIT-Childcare, Child Day Care Credit Worksheet, when claiming the New Mexico Child Day Care Credit on PIT-RC.
Each caregiver needs a separate PIT-CG. The caregiver must complete Sections 1 and 2, and both the caregiver and taxpayer must complete the signature section.
What you'll need
Have the following forms and information ready:
- PIT-Childcare, Child Day Care Credit Worksheet, and PIT-RC for claiming the credit.
- The taxpayer’s name and Social Security number (SSN).
- Each caregiver’s name, NMBTIN or SSN, and mailing address.
- Answers to the caregiver qualification questions about age, daily hours of care, and whether the caregiver was the taxpayer’s dependent.
- Each child’s name and SSN, plus the number of days of care and compensation received for each month of the tax year.
- The caregiver’s title, email address, and phone number, and the caregiver’s and taxpayer’s printed names, signatures, and dates.
If the caregiver cannot complete the form after all reasonable attempts, use previous billings or other records to complete Sections 1 and 2 and explain the situation in Section 3.
How to file
Print legibly in blue or black ink. Use a separate PIT-CG for each caregiver.
The caregiver completes all fields in Section 1 and all applicable fields in Section 2. Both the caregiver and taxpayer must complete the signature section.
If you made all reasonable attempts but could not locate the caregiver or obtain the required information, complete Sections 1 and 2 using previous billings or other records. Complete Section 3 to explain why the caregiver did not complete the statement.
Keep the original forms for your records and submit copies with your PIT-1 return.
Common mistakes
- Submitting an incomplete PIT-RC or leaving out PIT-CG. The form warns that either will result in denial of the credit.
- Combining caregivers on one PIT-CG. Each caregiver needs a separate form.
- Leaving the signature section incomplete. The form requires both the caregiver and taxpayer to complete it.
- Including excluded childcare charges. Do not include charges for periods of unemployment, periods when the taxpayer is attending school, or care before or after work plus any necessary travel time.
- Sending originals instead of copies. Keep original forms for your records and submit copies with PIT-1.
Questions people ask
What is PIT-CG used for?
It is the Caregiver’s Statement used with the PIT-Childcare worksheet when claiming the New Mexico Child Day Care Credit on PIT-RC.
Do I need a separate form for each caregiver?
Yes. Each caregiver needs a separate PIT-CG.
What if I cannot get the caregiver to complete the form?
If you made all reasonable attempts but could not locate the caregiver or obtain the required information, complete Sections 1 and 2 from previous billings or other records. In Section 3, explain why the caregiver did not complete the statement.
Should I send the original PIT-CG?
No. Keep original forms for your records and submit copies with your PIT-1 return.
Can I include childcare charges for time spent attending school?
No. The form says not to include charges for periods when the taxpayer is attending school. It also excludes charges for periods of unemployment and for care before or after work plus any necessary travel time.