Non-Resident Crew Exceptions (NRCE)
Nonresident Below the Line Crew (NRCE) per Section 7-2F-15 NMSA 1978
- 15% credit allowed for the payment of wages for below-the-line (BTL) crew who are not New Mexico Residents.
- The services must be rendered in New Mexico.
- As determined by the division up to 20% of the total NM BTL crew budget may be allowed by meeting the requirements in Section 7-2F-15 NMSA 1978.
Example Credit Amount with a $1,000,000.00 Total NM BTL Crew Budget:
Give Back Menu of Options coming soon!!! Please contact Rochelle Bussey with NRCE questions.