PIT-X: 21. 2025 PIT-X Amended Return (2025)
New Mexico · New Mexico TRD · Used for tax years 2025
Form PIT-X is New Mexico's amended personal income tax return for 2025. It compares previously filed and amended amounts for income, deductions, exemptions, taxes, credits, and payments to calculate the tax due or refund.
Who files this form
Use the 2025 New Mexico PIT-X to amend a New Mexico personal income tax return for tax year 2025. The form has separate columns for amounts “as previously filed” and “as amended.”
What you'll need
Have your previously filed return and your 2025 federal return available to complete the original and amended amounts. The form refers to federal Form 1040 or 1040SR and, if you itemized, Schedule A.
Attach these documents when the corresponding items apply:
- PIT-ADJ: Additions, deductions, and exemptions reported on lines 11 and 15.
- Another state's tax return: Credit for taxes paid to that state on line 20.
- PIT-CR: Business-related income tax credits on lines 21 and 26.
- PIT-RC: Rebates and credits on line 24.
- Annual income and withholding statements: New Mexico income tax withheld on line 27.
- 1099-Misc or RPD-41285: Withholding from oil and gas proceeds on line 28.
- 1099-Misc or RPD-41359: Pass-through entity withholding, entity-level tax, or composite income tax on line 29.
- RPD-41272: A special method for calculating the estimated tax underpayment penalty on line 35.
- PIT-D: Refund voluntary contributions on line 40.
Use Schedule PIT-S for dependents beyond the first five. If you list more than four other payments in the payment schedule, attach a schedule showing payment dates and amounts.
Attach Form RPD-41083 if a deceased taxpayer's refund must be payable to someone other than the taxpayer or spouse named on the return.
How to file
You may file an amended return online through New Mexico's Taxpayer Access Point (TAP) at https://tap.state.nm.us.
To complete the form:
- Enter your identifying information, residency status, filing status, and dependents.
- Fill in the “as previously filed” and “as amended” columns.
- Complete the other payments and refunds schedule and carry line S3 to line 31.
- Enter your reason for amending.
- Attach the schedules and statements required for the items you report.
- Sign and date the return. If filing jointly, both spouses must sign, even if only one had income.
The supplied form text does not give a mailing address.
Common mistakes
- Using line 16: It is reserved for future use and marked “DO NOT USE.”
- Reporting negative taxable income: Line 17 cannot be less than zero.
- Missing working families tax credit entries: The form warns that the claim will be denied without the required entries on lines 25, 25a, and 25b. Line 25b is for the NM Expansion only.
- Counting estimated payments twice: Do not include payments already reported on line 30 in the other payments schedule.
- Including refund interest: Do not include interest paid by the Department when listing prior refunds in S2.
- Missing a joint signature: Both spouses must sign a joint return, even if only one had income.
- Choosing ineligible direct deposit: You cannot use Refund Express if the refund will go to or through an account outside the United States.
Questions people ask
Can I have my refund directly deposited?
Yes. Complete the Refund Express block with your routing number, account number, account type, and the answer about whether the refund will go to or through an account outside the United States. If the answer is yes, you cannot use this refund method.
Can I apply an overpayment to next year's estimated tax?
Yes. On line 41, enter the amount from line 39 that you want applied to your 2026 estimated tax.
How do I report payments and refunds from my earlier return?
In S1, list tax year 2025 payments made before or separately from this amended return, excluding estimated payments reported on line 30. In S2, list refunds received from a previously filed 2025 New Mexico PIT-1, excluding interest paid by the Department. Subtract total refunds from total payments and enter the result on S3 and line 31. The result may be negative.
Can I claim a credit for taxes paid to another state?
Line 20 provides for this credit. You must have been a New Mexico resident during all or part of the year and must include a copy of the other state's return. The form refers you to the PIT-1 instructions for details.
What if I have more than five dependents?
Report the first five dependents and other dependents in the table on the form, as listed on your federal return. Use Schedule PIT-S for additional entries.