New Mexico Low-Income Comprehensive Tax Rebate (LICTR)
New Mexico’s refundable Low-Income Comprehensive Tax Rebate is claimed on a state income tax return. The 2025 filing deadline passed, but late refund claims may still be possible under the state’s claim period.
New Mexico Low-Income Comprehensive Tax Rebate (LICTR)
The Low-Income Comprehensive Tax Rebate (LICTR) is a refundable New Mexico personal income tax rebate. New Mexico Taxation and Revenue Department (TRD) administers it through the state return; there is no separate grant application. The details below describe the rebate on the 2025 New Mexico Rebate and Credit Schedule (PIT-RC), which is filed with the 2025 Personal Income Tax Return (PIT-1).
The ordinary filing deadline for a 2025 New Mexico income tax return was April 15, 2026. That date has passed. The Department’s current 2025 instructions still describe how to calculate the rebate, and New Mexico’s taxpayer rights page says refund claims must generally be made within three years from the end of the calendar year in which the tax was due. Because LICTR is refundable and claimed on the return, an eligible person who has not filed should check whether a late 2025 return can still claim it. The rolling deadline here refers to that remaining refund-claim route; it does not mean the normal filing deadline is still ahead or that every late return is guaranteed a payment. If you owe tax, filing late can have separate consequences. Confirm your circumstances with TRD or a qualified tax preparer.
This is a standing tax benefit, rather than a limited-seat award. TRD’s 2025 PIT-RC instructions are the latest cycle-specific LICTR material reviewed for this page. They do not establish a new separate application window for a future tax year. A future-year return should use the forms and instructions issued for that tax year, because its table and requirements may change.
2025 rebate at a glance
| Detail | 2025 PIT-RC cycle |
|---|---|
| Program | Refundable Low-Income Comprehensive Tax Rebate |
| Claim method | Complete PIT-RC with Form PIT-1 |
| Modified gross income ceiling | $36,000 |
| Table amount | $17 to $839, based on income and allowable exemptions |
| Standard return deadline | April 15, 2026; passed |
| Late claim status | A late refund claim may remain possible within the state claim period; confirm filing procedure with TRD |
| Administrator | New Mexico Taxation and Revenue Department |
Who may qualify
For the 2025 claim, the PIT-RC instructions require all of the following for the claimant:
- Modified gross income of $36,000 or less.
- New Mexico residency during the tax year.
- Physical presence in New Mexico for at least six months during 2025.
- Not eligible to be claimed as another taxpayer’s dependent for 2025.
- Not an inmate of a public institution for more than six months during 2025.
These are tax-year tests. They do not require that a person lived in New Mexico for every day of the year. Residency during the year and the six-month physical-presence test are separate conditions, and the form asks the filer to account for each. Special household rules affect which household members and exemptions count when determining the rebate. For example, the instructions explain that a dependent who remains a New Mexico resident while away at school may still count as a household member, while a nonresident dependent does not count for this calculation.
“Modified gross income” is not simply federal adjusted gross income or New Mexico taxable income. For LICTR, it generally includes income and other compensation from all sources for the claimant and household members, including some amounts not taxable for federal or state income tax purposes. The 2025 instructions also say not to reduce modified gross income by income-tax deductions or losses. They list exclusions, including SNAP and WIC benefits, certain medical payments, some housing assistance, and money that must be repaid. The exact line-by-line calculation is on PIT-RC; use its instructions rather than estimating from wages alone.
For married people filing separate returns, the instructions require the total modified gross income of both spouses in the calculation. They also require spouses to coordinate household-member exemptions so an exemption is not counted twice. These rules can make the rebate calculation different from what a filer might expect by looking only at an individual paycheck or federal filing status.
How much the 2025 table provides
The LICTR amount is not a single fixed payment. The 2025 table matches the modified gross income reported on PIT-RC, line 13, with the allowable exemptions calculated on line 13a. The table ranges from $17 to $839. Its largest listed amount is $839 for six or more exemptions in certain income bands; other combinations produce smaller rebates. At the top eligible income band, $34,001 through $36,000, listed amounts range from $17 to $86 depending on exemptions.
Married couples filing separate returns divide the table amount by two before entering it on PIT-RC line 14. The table is specific to the 2025 tax year. Do not use its numbers for another year, and do not assume that the top listed amount applies to every qualifying household. The amount depends on the calculation and the number of allowable household members and extra exemptions, not simply on the number of people living at one address.
LICTR is refundable. TRD explains that the balance of refundable credits, after tax due is paid, is refunded to the filer. This means the rebate may still produce a refund for a person who owes little or no New Mexico income tax, if the return establishes eligibility and the other refund rules are met. A refund can also be reduced by tax due or other legally authorized offsets, so the amount on the LICTR table is not always the amount deposited.
Claiming LICTR on a 2025 return
There is no LICTR application portal separate from the tax system. To claim this cycle’s rebate, prepare the 2025 PIT-1 and include the 2025 PIT-RC schedule. TRD’s instructions recommend preparing a federal return first, even when a federal filing is not required, because some PIT-RC information is easier to calculate from it. Complete the PIT-RC sections that establish household members, exemptions, modified gross income, and eligibility before transferring the credit amount to the PIT-1.
The main steps are:
- Collect income records for 2025. Gather W-2s and 1099s, plus records for other income that the New Mexico modified-gross-income rules include. The state calculation can include non-taxable income and compensation, so do not assume the federal taxable-income figure is sufficient.
- Complete the PIT-1 information used by PIT-RC. The schedule draws on return details such as filing status, household members, and exemptions. Keep names and taxpayer identification numbers consistent across the forms.
- Work through PIT-RC Section 1 and the LICTR section. Answer the residency, presence, dependency, and public-institution questions for the taxpayer and, when relevant, spouse. Calculate modified gross income and the allowable household-member and extra-exemption count according to the 2025 instructions.
- Use the 2025 table. Find the income band for line 13 and read across the column corresponding to line 13a. If married filing separately, divide the listed amount by two as the instructions direct. Include the rebate in the schedule’s total and transfer the total to PIT-1, line 24.
- Submit the PIT-RC with the PIT-1 and any other materials the return instructions require. TRD says returns can be filed through its Taxpayer Access Point (TAP), tax-preparation software, or a tax professional; paper filing may also be available. The 2025 instructions say to submit PIT-RC and other required documents with PIT-1.
- Keep a full copy and confirmation. Retain the filed return, schedule, income records, and submission confirmation. If TRD asks for verification, use the instructions in its letter and respond through the channel it specifies.
The 2025 return’s regular due date was April 15, 2026. A person filing after that date should first confirm the permitted filing method for a prior-year return and the refund-claim time limit. The Department’s rights guidance gives a general refund-claim period of three years from the end of the calendar year in which the tax was due. That rule is why a passed ordinary due date does not by itself prove that every LICTR claim is closed. It is not a promise that a particular late filing will be accepted or paid; the Department’s current instructions and the taxpayer’s facts control.
Records to organize
The PIT-RC is a calculation schedule rather than a document packet with one universal list of attachments. For LICTR, organize the records needed to complete the return and support the numbers if TRD asks questions:
- Federal and state tax information for 2025, including wage statements and forms reporting retirement, unemployment, business, investment, or other income.
- Household details used for PIT-1 exemptions and the PIT-RC household-member calculation.
- Records that clarify New Mexico residence and physical presence during 2025 if those facts are not straightforward.
- Records for income that may count in modified gross income even when it is not federally taxable, such as applicable benefits, gifts, support, grants, or settlements.
- A copy of the completed PIT-1 and PIT-RC, plus proof of submission and any Department correspondence.
Do not send extra sensitive documents unless the return instructions require them or TRD requests them. Keep original records in a safe place and provide only the information needed for the filing or verification request.
Common points of confusion
“I was under the federal filing threshold, so I cannot claim this.” TRD says a New Mexico resident may file to claim state refunds, rebates, or credits even if they are not otherwise required to file. Check the applicable PIT-1 instructions and the late-claim rules if filing for 2025 now.
“My federal adjusted gross income is below $36,000, so I qualify.” The threshold is for New Mexico modified gross income, which has its own definition and household calculation. Federal AGI alone does not settle eligibility.
“I must have lived in New Mexico all year.” The 2025 LICTR instructions require New Mexico residency during the tax year and physical presence in the state for at least six months. They do not state an all-year residency test for this rebate.
“The rebate is always $839.” That is the highest amount in the schedule, not a standard award. Income band, allowable exemptions, and separate-return treatment determine the claim.
“April 15, 2026 means no one can file now.” It was the regular deadline for the 2025 return. The state separately describes a period for refund claims. A late filer should verify the procedure and timing for their own return instead of treating the old date as either an absolute bar or permission to ignore filing rules.
Official information
Use the New Mexico Taxation and Revenue Department’s Credits & Rebates page for the role of PIT-RC and refundable credits. The Department’s Personal Income Tax overview lists LICTR eligibility. For the 2025 dollar table and detailed calculation, follow the 2025 PIT-RC instructions. The Department’s taxpayer rights and remedies page explains the general refund-claim period. Consult the current PIT-1 and PIT-RC instructions or contact TRD for filing options and treatment of an individual late claim.