PIT-S: 05. 2024 PIT-S Supplemental Schedule for Dependents and Other Dependents in Excess of Five (2024)
New Mexico · New Mexico TRD · Used for tax years 2024
The 2024 New Mexico Schedule PIT-S lists qualifying dependents and other dependents beyond the first five reported on Form PIT-1. It reports each additional dependent’s name, Social Security number, and date of birth and must be attached to Form PIT-1.
Who files this form
Use 2024 Schedule PIT-S only if you have more than five federal qualifying dependents and other dependents. List the first five on 2024 Form PIT-1, line 8, and the remaining dependents on Schedule PIT-S.
Include only qualifying dependents and other dependents allowed on your federal return. Do not include yourself or, if filing jointly, your spouse.
What you'll need
Have the following ready:
- Your federal return, so you can list dependents' names exactly as shown there and include only dependents allowed on that return.
- Each additional dependent's first and last name, Social Security number, and date of birth in MM/DD/CCYY format.
- Your name and Social Security number.
- Your 2024 Form PIT-1, to which you must attach Schedule PIT-S.
If you need help determining who qualifies, the form refers you to the instructions for federal Form 1040 or 1040SR, or www.irs.gov.
How to file
- Enter the names, Social Security numbers, and dates of birth of your first five qualifying dependents and other dependents on 2024 Form PIT-1, line 8.
- Print your name and enter your Social Security number on 2024 Schedule PIT-S.
- List the remaining qualifying dependents and other dependents on Schedule PIT-S, using their names as listed on your federal return.
- Attach Schedule PIT-S to your 2024 Form PIT-1. If you need more space, attach multiple Schedules PIT-S.
The form does not provide a mailing address or e-filing instructions.
Common mistakes
- Not attaching Schedule PIT-S to Form PIT-1. The Department will deny your additional exemptions if you do not attach it.
- Using PIT-S when you have five or fewer qualifying dependents and other dependents. Use it only when you have more than five.
- Listing yourself or your spouse. Do not include yourself or, on a joint return, your spouse.
- Including dependents not allowed on your federal return. Enter only qualifying dependents and other dependents allowed on that return.
- Using different names from your federal form. Enter each dependent's name as listed on your federal form.
Questions people ask
Where do I list my first five dependents?
Enter their names, Social Security numbers, and dates of birth on 2024 Form PIT-1, line 8. Use Schedule PIT-S for the remaining qualifying dependents and other dependents.
What if one Schedule PIT-S is not enough?
Attach multiple Schedules PIT-S if you need additional space.
How does New Mexico determine who qualifies as a dependent?
New Mexico uses the same definitions and qualifications as the IRS. The form directs you to the instructions for federal Form 1040 or 1040SR, or www.irs.gov.
What happens if I do not attach Schedule PIT-S to Form PIT-1?
The Department will deny your additional exemptions.