How do I find the written instructions for the PIT-1 part year resident?

[juliemerrillcpa]

New Mexico PIT-1 The part year allocation of income - how do I get ahold of the written instructions. I am reviewing a 2021return for a part year resident of N.M.  The taxpayer lived in N.M. 3 months in 2021 but was a resident in 2020.  She sold a vacation home in South Carolina and paid tax on it in N.M.  

it has been 10 years since I have prepared a N.M. return, so I need to be updated on the instructions to this form.  

[sjrcpa]

Google New Mexico Tax Department. The forms and instructions should be available on their site.