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.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Texas: Texas comptroller of public accounts - Texas taxes (opens in new tab)
- New Mexico: New Mexico Taxation and Revenue Department (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Texas, ordinary employee wages and all workdays physically in New Mexico. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $3,569 a year
Modeled annual state income tax for living in Texas and working in New Mexico: about $3,569 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.
Tax guide and official sources: live in Texas, work in New Mexico
Official agency starting points: Texas tax agency (opens in new tab) · New Mexico tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | New Mexico work state | Texas home state |
|---|---|---|
| Tax before the modeled other-state credit | $3,569 | $0 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $3,569 | $0 |
Total: $3,569 + $0 = $3,569 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To NM | To TX | Modeled 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 there is no resident state income tax on these wages; you pay New Mexico's nonresident tax, about $3,569 on $100,000. Local taxes need a separate check.
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.