·State program
New Mexico Family, Child Care, and Low-Income Tax Relief
New Mexico tax relief relevant to caregiver households, including the refundable New Mexico Child Tax Credit, Working Families Tax Credit, Low-Income Comprehensive Tax Rebate, Child Day Care Credit, and older-adult medical and property tax credits.
What it offers
New Mexico offers several refundable and low-income tax credits relevant to caregiver households. The New Mexico Child Tax Credit is refundable, may be claimed for each qualifying child, and for 2025 ranges from $637 per child at the lowest income tier to $26 per child at the highest tier. The Working Families Tax Credit is a refundable credit based on the federal EIC; state guidance says it increased to 25% of the EIC for tax year 2023. The Low-Income Comprehensive Tax Rebate supports New Mexico residents with modified gross income of $36,000 or less who meet residency and presence rules. New Mexico also has a Child Day Care Credit claimed on PIT-RC with PIT-Childcare and PIT-CG, with a maximum available credit of $480 per child and $1,200 total. For older adults, New Mexico identifies a Property Tax Rebate for Persons 65 or older and a Refundable Medical Care Credit of $2,800 for taxpayers or spouses age 65 or older with unreimbursed and uncompensated medical care expenses over $28,000.
Questions that decide eligibility
GiveCare prepares the questions; the program makes the decision. Bring these to the call or the application:
- 01
Does the person receiving care live in New Mexico?
Residency is usually the first thing a program checks.
- 02
Does the VA disability rating meet the program’s minimum (our record lists null%)?
- 03
Do the work hours meet the minimum (our record lists null hours)?
- 04
Which tax year does this apply to, and what form claims it?
- 05
Does your employer already offer this, and have they told staff?
Some credits are claimed by the employer, not by you — asking is the move.