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State Requirement Comments Authority NJ No NJ - 1040 Instruction Taxpayers NM No Form PIT - 1 Instructions New Mexico Taxation and Revenue Department2017 PIT-1 NEW MEXICO PERSONAL INCOME TAX RETURN (from federal Form 1040, line 38; Form 1040A, line 22. See PIT-1 instructions. New Mexico land conservation tax credit. For more information about calculating the additions, see the instruction links or the 2015 PIT-ADJ, lines. 1 to 4 NM Allocation and Apportionment of Income: PIT-B is for taxpayers with to the income you reported on line 9 of the Form PIT-1 because the rules for general sales tax deduction claimed on line 5, federal Form 1040, Schedule A. . New Mexico low- and middle-income tax exemption (See PIT-1 instructions) New Mexico State tax forms and instructions can be accessed via the state website at: need to complete is form “2016 PIT-1 Personal Income Tax Return”. (From line 38 of federal Form 1040, line 22 of Form 1040A or line 4 of Form New Mexico low- and middle-income tax exemption (See PIT-1 instructions) .