I received a 1099-G from the New Mexico Department of Workforce Solutions because I received unemployment benefits in 2007. This was the only form of income I received last year. There were no state income taxes withheld so my question is, do I need to file a state tax return? I'm sure the answer is easy but I want to make sure. Any help is greatly appreciated! Thank you! :)

If you received money in excess of $8,750, then a federaltax return IS required. If not, no federal tax return is required, though you may WANT to file if federal income taxes were withheld.

Same logic applies to the New Mexico state tax return. Find out what the minimum income floor is for filing, then determine if you exceeded that floor.

A visit to the NM state government website should give you an answer.