New Mexico tax question

[cientax]

Have two clients in New Mexico that moved there from Texas last year in May.They each received trust income from Texas. According to the form insturctions PIT-B allocation and apportionment, it appears that all of the pass-through is taxable in New Mexico. The instructions read as follows:

"All income a pass-through entity or a trust allocates or apportions to New Mexico is taxable in New Mexico. Income from pass-through entities and trusts must be allocated or apportioned under the Uniform Division of Income for Tax Purposes Act. If the Pass-through entity or trust does not provide the necessary New Mexico apportionment percentages or infomration that allows calculation of a percentage, New Mexico presumes all distributive amounts from the pass-through entity or trust to be New Mexico-source income".

If it is all taxable in New Mexico, this means that my clients will owe a hell of a lot of state income tax. Probably just as much as Federal income tax. Guess they didn't consider state income tax when they moved there. They told me they moved once they got settle in there. They ignore my estimated tax payments and just pay at time returns are filed and don't worry about P&I.

Can someone from NM help me with this or shed some light on the issue Please. I'm from Texas and never come across this issue.