PIT-S: 6. 2025 PIT-S Supplemental Schedule for Dependents and Other Dependents in Excess of Five (2025)
New Mexico · New Mexico TRD · Used for tax years 2025
The 2025 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 2025 Schedule PIT-S only if you have more than five federal qualifying dependents and other dependents.
List your first five qualifying dependents and other dependents on 2025 Form PIT-1, line 8. List the remaining qualifying dependents and other dependents on Schedule PIT-S.
What you'll need
Have the following ready:
- Your federal return, so you can list only the dependents and other dependents allowed on that return and use their names as listed there.
- Each additional qualifying dependent's first and last name, Social Security number, and date of birth.
- Your own name and Social Security number.
- Your 2025 Form PIT-1, to which you must attach Schedule PIT-S.
How to file
- Enter the names, Social Security numbers, and dates of birth of your first five qualifying dependents and other dependents on 2025 Form PIT-1, line 8.
- Print your name and enter your Social Security number on 2025 Schedule PIT-S.
- List the remaining qualifying dependents and other dependents on Schedule PIT-S. Use their names as listed on your federal return and enter dates of birth in MM/DD/CCYY format.
- Attach Schedule PIT-S to your 2025 Form PIT-1. If you need more space, attach multiple Schedules PIT-S.
Common mistakes
- Using PIT-S when you do not have more than five qualifying dependents and other dependents. The schedule is only for those in excess of five.
- Listing someone who is not allowed on your federal return. Enter only qualifying dependents and other dependents allowed on that return.
- Including yourself or your spouse. Do not list yourself or, if filing jointly, your spouse.
- Forgetting to attach PIT-S to PIT-1. The form warns that the Department will deny your additional exemptions if you do not attach the schedule.
Questions people ask
Do I list all my dependents on PIT-S?
No. List the first five qualifying dependents and other dependents on 2025 Form PIT-1, line 8. Use PIT-S for the remaining ones.
What if I run out of space on PIT-S?
Attach multiple Schedules PIT-S if you need additional space.
How does New Mexico decide 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 to www.irs.gov, to determine whether someone qualifies.
What information must I provide for each additional dependent?
Enter their first and last name as listed on your federal form, Social Security number, and date of birth in MM/DD/CCYY format.