Navigating the taxation realm requires understanding the nuances of various forms, especially for individuals whose employment circumstances are not strictly confined to a single state. One such form that facilitates this understanding for non-residents working in New Mexico but assigned to temporary duties outside the state is Form PIT-110, "Adjustments to New Mexico Income." Introduced by the State of New Mexico Taxation and Revenue Department, this form acts as a critical adjunct to the PIT-B Schedule, enabling individuals to accurately report and adjust their New Mexico income. It meticulously captures details such as the number of days spent under different supervisory and control authority outside New Mexico, the total working days within the taxable year, along with a detailed account of various leaves accrued or utilized during this period. Alongside, it provides a methodological approach to calculate the portion of income earned outside New Mexico, thereby allowing for an accurate determination of taxable income within the state. The necessity of submitting this form along with one’s return, with specific instructions for electronic filing, underscores its importance in the accurate fiscal accounting for those navigating the complexities of state income taxation amidst interstate employment.
| Question | Answer |
|---|---|
| Form Name | Pit 110 Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | new mexico form pit 110, pit 110, nm pit 110, 110 8453 form |
Rev. 07/20/2019 |
State of New Mexico - Taxation and Revenue Department |
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Form
assignment outside of New Mexico. Form
PERSONAL INFORMATION
Name:
Address:
City, State, ZIP Code:
Social Security Number:
1.How many days were you under a different supervisory and control authority outside New Mexico?
2.Total working days during taxable year
3.Percentage of time worked outside New Mexico
(line 1 divided by line 2)
4.Annual leave earned during taxable year
5.Sick leave earned during taxable year
6.Holiday leave earned during taxable year
7.Administrative leave used during taxable year
8.Jury duty leave used during taxable year
9.Other (Specify)
10.Total leave earned or used during taxable year (add lines 4 through 9)
11.Leave earned on days worked outside New Mexico (line 10 times line 3)
12.Total days outside New Mexico (line 11 plus line 1)
13. |
Total wages earned (box 1 of Form |
$ |
14. |
Rate per day (line 13 divided by line 2) |
$ |
15. |
Income earned outside New Mexico (line 14 times line 12) |
$ |
days
days
%
days
days
days
days
days
days
days
days
days
16.New Mexico Income (line 13 minus line 15)
(Enter this amount in column 2, line 1,
NOTE: If more than one
THIS FORM MUST BE SUBMITTED TO THE DEPARTMENT WITH YOUR RETURN. IF YOU
Rev. 07/20/2019
INSTRUCTIONS
Line 1 |
Enter total number of days worked outside New Mexico. |
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For example: If you have been assigned to temporary duty outside New Mexico where |
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supervision and control of your duties have also been temporarily transferred to a different |
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authority for work to be performed outside New Mexico, then these days are counted as days |
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outside New Mexico. If you are attending a training session outside New Mexico, these days |
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are not days outside New Mexico because supervision and control of your duties still remain |
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with your employer in New Mexico. |
Line 2 |
Enter total working days during taxable year. |
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For example: If you work a normal |
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or if you work four days a week, enter 208 days (4 days x 52 weeks). |
Line 3 |
Divide number of days worked outside New Mexico (line 1) by the number of total working |
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days (line 2). Enter this percentage on line 3. This calculates the percentage of days worked |
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outside New Mexico. |
Lines 4 - 6 |
Compute the number of days earned for each type of leave. |
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Note: Use the number of days of leave earned, not taken. |
Lines 7 - 9 |
Enter total number of days (used for administrative leave, jury duty leave, bereavement leave, |
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and other leave days). |
Line 10 |
Add lines 4 through 9 and enter total. |
Line 11 |
Multiply the number of days entered on line 10 by the percentage calculated on line 3. Enter |
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the result as a whole number. |
Line 12 |
Total days outside New Mexico (add lines 1 and 11) and enter total. |
Line 13 |
Enter the total wages earned, box 1 of |
Line 14 |
Figure your rate of pay per day (line 13 divided by line 2) and enter amount. |
Line 15 |
Multiply the rate per day (calculated on line 14) by total days outside New Mexico (cal- |
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culated on line 12) to determine the wage amount that is not taxable in New Mexico. |
Line 16 |
Subtract the amount calculated on line 15 from the amount entered on line 13 to com- |
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pute New Mexico Income. Enter the amount on the |
If more than one
Also, mark checkbox on line 1a on the
THIS FORM MUST BE SUBMITTED TO THE DEPARTMENT WITH YOUR RETURN. IF YOU
New Mexico Taxation and Revenue Department
Administrative Resolutions Services Bureau
P. O. Box 25122
Santa Fe, New Mexico