Who may claim the deduction for unreimbursed or uncompensated medical care expenses?
Any taxpayer who files a New Mexico PIT-1 income tax return, including out-of-state residents with income tax responsibility to New Mexico, may claim the deduction. You may claim qualified expenses for medical care for yourself, your spouse or your dependent. See Section 152 of the Internal Revenue Code for the definition of “dependent.” Non-resident PIT-1 filers take the deduction after the New Mexico percentage calculated on Schedule PIT-B is applied to total unreimbursed medical expenses.
