Who can apply
The state ties eligibility to federal earned-income-credit criteria with additional provisions for some younger workers and taxpayers who cannot claim federally because of identification-number rules. Read the actual PIT instructions for those situations.
What help is available
For the 2025 filing season, the state describes a credit equal to 25% of the federal earned-income-credit calculation. It is claimed through the tax return, not YesNM.
Documents to prepare
- Federal return and EITC calculation.
- Wage and other earned-income records.
- Dependent and identification information.
- The New Mexico PIT-1 instructions for the filed year.
How to get started
Calculate federal eligibility
Complete the relevant federal earned-income worksheet even when reviewing a state-only exception.
Follow the state credit instructions
Use Taxation and Revenue’s PIT guidance to find the return and special provisions.
File and retain the calculation
Keep both returns, worksheets and submission confirmation.
After applying
Read adjustment notices. If a federal calculation changes, ask whether the state return also needs correction.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.
Common questions
Is this a monthly cash payment?
No. It is a refundable personal-income-tax return credit.
Can a worker who fails a federal age rule check state eligibility?
Yes. The state describes an additional provision for certain younger workers; use the PIT instructions.
Are the same rates used for every prior year?
No. The state lists different historical rates. Use the year-specific return.
Sources and review
Checked October 1, 2026 using State WFTC and exception guidance, 2025 filing-season rate summary. USA Assistance background guide. Program staff determine eligibility and available assistance.
Historical screenshots: source reference.