MY husband is a New York state resident and has a federal retirement that is not taxed. He has been working in New Mexico for a couple of years. Have the guidelines for the amount of tax liabilites on the money earned in NM changed from last year. We have been getting different information and aren't sure which to believe.

If your husband has been working in New Mexico, how is it that he is considered to be a New York state resident?

The distance between the states makes commuting impractical.

I believe that, if New Mexico examines his case closely, they will conclude that he is in fact a New Mexico state resident.