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State Income Tax Guide for Military Members
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Internal Revenue Service

State of New Mexico Taxation and Revenue Department
P.O. Box 630
Santa Fe, NM 87504-0630
(505) 827-0700
Forms: (505) 827-2206

General Information: Military members who are legal residents are taxed using federal income tax rules. Nonresident military members who receive nonmilitary income from an in-state source must file. Military income is used when computing tax on nonmilitary income. Military retired pay and SBP benefits are taxed. Visit Web Site.

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