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New Mexico Income Tax Withholding and AdministrationGeneral Withholding Requirement: New Mexico income tax generally must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state. Employee Withholding Exemption Forms: New Mexico does not have a state withholding exemption certificate. However, Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, also should be used for state withholding purposes. Reciprocal Agreements: None. Administration: New Mexico Taxation & Revenue Department Local Tax Jurisdictions: None. |