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.