INSTRUCTIONS: NEW MEXICO PERSONAL INCOME TAX AMENDED RETURN (Form PIT-X)

New Mexico residents must amend their originally filed income tax returns if they were the subject of a federal audit, made an error or otherwise need to correct initially reported information. This is done with a form PIT-X, found on the website of the Taxation and Revenue Department of the state of New Mexico.

New Mexico Personal Income Tax Amended Return PIT-X Step 1: If filing to amend a return filed on a fiscal year basis, enter the starting and ending dates.

New Mexico Personal Income Tax Amended Return PIT-X Step 2: At the top of the form, enter your name and address, your Social Security number, and note if you are blind or over 65. Provide the same information for your spouse if filing jointly. Check the box where indicated if your address has changed.

New Mexico Personal Income Tax Amended Return PIT-X Step 3: Line 2 asks for the number of exemptions being claimed, note the due date from any extension you have filed on line 3, and indicate your filing status on lines 4 and 5.

New Mexico Personal Income Tax Amended Return PIT-X Step 4: On the rest of the form, two columns must be filled in for every line. The column on the left requires you to input the numbers you originally filed, while the amended numbers are entered in the column on the right.

New Mexico Personal Income Tax Amended Return PIT-X Step 5: Enter your federal adjusted gross income on line 6.

New Mexico Personal Income Tax Amended Return PIT-X Step 6: Complete lines 7 through 19 as instructed to determine your net New Mexico income tax.

New Mexico Personal Income Tax Amended Return PIT-X Step 7: At the top of the second page, write the reason you are filing an amended return.

New Mexico Personal Income Tax Amended Return PIT-X Step 8: Complete lines 20 through 26 as instructed. To complete line 27, you must first complete the worksheet at the bottom of the second page.

New Mexico Personal Income Tax Amended Return PIT-X Step 9: Complete lines 28 through 38 to determine your total tax or refund owed.

New Mexico Personal Income Tax Amended Return PIT-X Step 10: Sign and date the bottom of the page, along with your spouse if filing jointly.