Live in Texas, work in New Mexico
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State income tax: $3,569 a year
Living in Texas and working in New Mexico, you'd pay about $3,569 in state income tax on $100,000 of wages, $3,569 more than if you worked in Texas.
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State tax at different salaries
| Wages | To NM | To TX | Total | If you worked in TX |
|---|---|---|---|---|
| $50,000 | $1,184 | $0 | $1,184 | $0 |
| $75,000 | $2,359 | $0 | $2,359 | $0 |
| $100,000 | $3,569 | $0 | $3,569 | $0 |
| $150,000 | $6,019 | $0 | $6,019 | $0 |
| $250,000 | $11,158 | $0 | $11,158 | $0 |
Single filer, all wages earned in New Mexico, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- File a New Mexico nonresident return. There's no Texas return for wages because Texas has no income tax.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay New Mexico income tax if I live in Texas?
Yes. New Mexico taxes wages earned there by nonresidents. On $100,000 that's about $3,569.
Do I have to file taxes in both Texas and New Mexico?
Usually you file only one state return (a nonresident return in New Mexico), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Texas has no income tax, so you pay only New Mexico's nonresident tax: about $3,569 on $100,000.
Related
- Live in New Mexico, work in Texas
- Moving from Texas to New Mexico
- Moving from New Mexico to Texas
- Live in Texas, work in Arkansas
- Live in Texas, work in Louisiana
- Live in Texas, work in Oklahoma
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.