diff --git a/src/Classes/BaseIncome.php b/src/Classes/BaseIncome.php
index b26c959f9..082ada778 100755
--- a/src/Classes/BaseIncome.php
+++ b/src/Classes/BaseIncome.php
@@ -17,7 +17,7 @@ public function compute()
         {
             return 0.00;
         }
-        
+
         $this->tax_total = $this->payroll->withholdTax($this->getTaxAmountFromTaxBrackets($this->getAdjustedEarnings(), $this->getTaxBrackets()) / $this->payroll->pay_periods) +
             $this->payroll->withholdTax($this->getSupplementalIncomeTax()) +
             $this->payroll->withholdTax($this->getAdditionalWithholding());
diff --git a/src/Countries/US/Arizona/ArizonaIncome/V20180101/ArizonaIncome.php b/src/Countries/US/Arizona/ArizonaIncome/V20180101/ArizonaIncome.php
index aed7fdf8c..b4c341d04 100644
--- a/src/Countries/US/Arizona/ArizonaIncome/V20180101/ArizonaIncome.php
+++ b/src/Countries/US/Arizona/ArizonaIncome/V20180101/ArizonaIncome.php
@@ -34,6 +34,6 @@ public function getTaxAmountFromTaxBrackets($amount, $table)
 
     public function getAdjustedEarnings()
     {
-        return $this->payroll->earnings * $this->payroll->pay_periods;
+        return ($this->payroll->earnings * $this->payroll->pay_periods) - ($this->federal_income_tax * $this->payroll->pay_periods);
     }
 }
diff --git a/src/Countries/US/Colorado/ColoradoIncome/V20180101/ColoradoIncome.php b/src/Countries/US/Colorado/ColoradoIncome/V20180101/ColoradoIncome.php
index 0b517ef2e..fe3e5aac0 100644
--- a/src/Countries/US/Colorado/ColoradoIncome/V20180101/ColoradoIncome.php
+++ b/src/Countries/US/Colorado/ColoradoIncome/V20180101/ColoradoIncome.php
@@ -49,7 +49,7 @@ public function compute()
 
     public function getAdjustedEarnings()
     {
-        $adjusted_earnings = $this->getGrossEarnings() - $this->getExemptionAllowance();
+        $adjusted_earnings = $this->getGrossEarnings() - ($this->federal_income_tax * $this->payroll->pay_periods) - $this->getExemptionAllowance();
 
         return $adjusted_earnings;
     }
diff --git a/src/Countries/US/Georgia/GeorgiaIncome/V20180101/GeorgiaIncome.php b/src/Countries/US/Georgia/GeorgiaIncome/V20180101/GeorgiaIncome.php
index 91d7ee3e1..a9a8c2cc7 100644
--- a/src/Countries/US/Georgia/GeorgiaIncome/V20180101/GeorgiaIncome.php
+++ b/src/Countries/US/Georgia/GeorgiaIncome/V20180101/GeorgiaIncome.php
@@ -71,7 +71,7 @@ public function __construct(GeorgiaIncomeTaxInformation $tax_information, Federa
 
     public function getAdjustedEarnings()
     {
-        $adjusted_earnings = $this->getGrossEarnings();
+        $adjusted_earnings = $this->getGrossEarnings() - ($this->federal_income_tax * $this->payroll->pay_periods);
 
         if ($this->tax_information->filing_status != static::FILING_ZERO) {
             $adjusted_earnings = $adjusted_earnings - $this->getStandardDeduction() - $this->getPersonalAllowance() - $this->getDependentExemption();
diff --git a/src/Countries/US/NewMexico/NewMexicoIncome/NewMexicoIncome.php b/src/Countries/US/NewMexico/NewMexicoIncome/NewMexicoIncome.php
new file mode 100644
index 000000000..d7e6c3dc6
--- /dev/null
+++ b/src/Countries/US/NewMexico/NewMexicoIncome/NewMexicoIncome.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\NewMexico\NewMexicoIncome;
+
+use Appleton\Taxes\Classes\BaseStateIncome;
+use Appleton\Taxes\Classes\Payroll;
+use Appleton\Taxes\Models\Countries\US\NewMexico\NewMexicoIncomeTaxInformation;
+
+abstract class NewMexicoIncome extends BaseStateIncome
+{
+    const FILING_SINGLE = 0;
+    const FILING_WIDOW = 1;
+    const FILING_HEAD_OF_HOUSEHOLD = 2;
+    const FILING_MARRIED = 3;
+    const FILING_SEPERATE = 4;
+
+    const FILING_STATUSES = [
+        self::FILING_SINGLE => 'FILING_SINGLE',
+        self::FILING_WIDOW => 'FILING_WIDOW',
+        self::FILING_HEAD_OF_HOUSEHOLD => 'FILING_HEAD_OF_HOUSEHOLD',
+        self::FILING_MARRIED => 'FILING_MARRIED',
+        self::FILING_SEPERATE => 'FILING_SEPERATE',
+    ];
+
+    public function __construct(NewMexicoIncomeTaxInformation $tax_information, Payroll $payroll)
+    {
+        parent::__construct($payroll);
+        $this->tax_information = $tax_information;
+    }
+}
diff --git a/src/Countries/US/NewMexico/NewMexicoIncome/V20180101/NewMexicoIncome.php b/src/Countries/US/NewMexico/NewMexicoIncome/V20180101/NewMexicoIncome.php
new file mode 100644
index 000000000..d9b3ebab2
--- /dev/null
+++ b/src/Countries/US/NewMexico/NewMexicoIncome/V20180101/NewMexicoIncome.php
@@ -0,0 +1,68 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\NewMexico\NewMexicoIncome\V20180101;
+
+use Appleton\Taxes\Classes\Payroll;
+use Appleton\Taxes\Countries\US\NewMexico\NewMexicoIncome\NewMexicoIncome as BaseNewMexicoIncome;
+use Appleton\Taxes\Countries\US\FederalIncome\FederalIncome;
+use Appleton\Taxes\Models\Countries\US\NewMexico\NewMexicoIncomeTaxInformation;
+
+class NewMexicoIncome extends BaseNewMexicoIncome
+{
+    const SUPPLEMENTAL_TAX_RATE = 0.049;
+
+    const SINGLE_BRACKETS = [
+        [0, 0.00, 0],
+        [2300, 0.017, 0],
+        [7800, 0.032, 93.5],
+        [13300, 0.047, 269.5],
+        [18300, 0.049, 504.5],
+        [28300, 0.049, 994.5],
+        [44300, 0.049, 1778.5],
+        [67300, 0.049, 2905.5],
+    ];
+
+    const MARRIED_BRACKETS = [
+        [0, 0.00, 0],
+        [8650, 0.017, 0],
+        [16650, 0.032, 136],
+        [24650, 0.047, 392],
+        [32650, 0.047, 768],
+        [48650, 0.049, 1552],
+        [72650, 0.049, 2728],
+        [108650, 0.049, 4492],
+    ];
+
+    const EXEMPTION_ALLOWANCE_AMOUNT = 4050;
+
+    public function __construct(NewMexicoIncomeTaxInformation $tax_information, FederalIncome $federal_income, Payroll $payroll)
+    {
+        parent::__construct($tax_information, $payroll);
+        $this->federal_income_tax = $federal_income->getAmount();
+        $this->tax_information = $tax_information;
+    }
+
+    public function getAdjustedEarnings()
+    {
+        return $this->getGrossEarnings() - ($this->federal_income_tax * $this->payroll->pay_periods) - $this->getAllowanceExemption();
+    }
+
+    public function getTaxBrackets()
+    {
+        if ($this->tax_information->filing_status === static::FILING_SINGLE || $this->tax_information->filing_status === static::FILING_HEAD_OF_HOUSEHOLD) {
+            return static::SINGLE_BRACKETS;
+        } else {
+            return static::MARRIED_BRACKETS;
+        }
+    }
+
+    private function getAllowanceExemption()
+    {
+        return $this->tax_information->exemptions * self::EXEMPTION_ALLOWANCE_AMOUNT;
+    }
+
+    private function getGrossEarnings()
+    {
+        return ($this->payroll->earnings - $this->payroll->supplemental_earnings) * $this->payroll->pay_periods;
+    }
+}
diff --git a/src/Countries/US/NewMexico/NewMexicoUnemployment/NewMexicoUnemployment.php b/src/Countries/US/NewMexico/NewMexicoUnemployment/NewMexicoUnemployment.php
new file mode 100644
index 000000000..4fe33e54b
--- /dev/null
+++ b/src/Countries/US/NewMexico/NewMexicoUnemployment/NewMexicoUnemployment.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\NewMexico\NewMexicoUnemployment;
+
+use Appleton\Taxes\Countries\US\FederalUnemployment\BaseStateUnemployment;
+
+abstract class NewMexicoUnemployment extends BaseStateUnemployment
+{
+    const TYPE = 'state';
+    const WITHHELD = false;
+}
diff --git a/src/Countries/US/NewMexico/NewMexicoUnemployment/V20180101/NewMexicoUnemployment.php b/src/Countries/US/NewMexico/NewMexicoUnemployment/V20180101/NewMexicoUnemployment.php
new file mode 100644
index 000000000..805268e42
--- /dev/null
+++ b/src/Countries/US/NewMexico/NewMexicoUnemployment/V20180101/NewMexicoUnemployment.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\NewMexico\NewMexicoUnemployment\V20180101;
+
+use Appleton\Taxes\Classes\Payroll;
+use Appleton\Taxes\Countries\US\NewMexico\NewMexicoUnemployment\NewMexicoUnemployment as BaseNewMexicoUnemployment;
+
+class NewMexicoUnemployment extends BaseNewMexicoUnemployment
+{
+    const FUTA_CREDIT = 0.054;
+
+    const NEW_EMPLOYER_RATE = 0.01;
+
+    const WAGE_BASE = 24200;
+
+    public function __construct(Payroll $payroll)
+    {
+        parent::__construct($payroll);
+        $this->tax_rate = config('taxes.rates.us.new_mexico.unemployment', static::NEW_EMPLOYER_RATE);
+    }
+}
diff --git a/src/Countries/US/NorthCarolina/NorthCarolinaIncome/V20180101/NorthCarolinaIncome.php b/src/Countries/US/NorthCarolina/NorthCarolinaIncome/V20180101/NorthCarolinaIncome.php
index 74d8dcd55..a840376bd 100644
--- a/src/Countries/US/NorthCarolina/NorthCarolinaIncome/V20180101/NorthCarolinaIncome.php
+++ b/src/Countries/US/NorthCarolina/NorthCarolinaIncome/V20180101/NorthCarolinaIncome.php
@@ -64,11 +64,7 @@ public function __construct(NorthCarolinaIncomeTaxInformation $tax_information,
 
     public function getAdjustedEarnings()
     {
-        $adjusted_earnings = $this->getGrossEarnings();
-
-        $adjusted_earnings = $adjusted_earnings - $this->getStandardDeduction() - $this->getDependentExemption();
-
-        return $adjusted_earnings;
+        return $this->getGrossEarnings() - ($this->federal_income_tax * $this->payroll->pay_periods)  - $this->getStandardDeduction() - $this->getDependentExemption();
     }
 
     public function getSupplementalIncomeTax()
diff --git a/src/Countries/US/Wisconsin/WisconsinIncome/V20180101/WisconsinIncome.php b/src/Countries/US/Wisconsin/WisconsinIncome/V20180101/WisconsinIncome.php
index 2f4930f45..508eb4d7d 100644
--- a/src/Countries/US/Wisconsin/WisconsinIncome/V20180101/WisconsinIncome.php
+++ b/src/Countries/US/Wisconsin/WisconsinIncome/V20180101/WisconsinIncome.php
@@ -48,7 +48,7 @@ public function __construct(WisconsinIncomeTaxInformation $tax_information, Fede
     public function getAdjustedEarnings()
     {
         // For Wisconsin, standard deduction is built into the tables.
-        return $this->getGrossEarnings() - ($this->tax_information->exemptions * self::EXEMPTION_AMOUNT);
+        return $this->getGrossEarnings() - ($this->federal_income_tax * $this->payroll->pay_periods) - ($this->tax_information->exemptions * self::EXEMPTION_AMOUNT);
     }
 
     public function getTaxBrackets()
diff --git a/src/Models/Countries/US/NewMexico/NewMexicoIncomeTaxInformation.php b/src/Models/Countries/US/NewMexico/NewMexicoIncomeTaxInformation.php
new file mode 100644
index 000000000..9744bf9e5
--- /dev/null
+++ b/src/Models/Countries/US/NewMexico/NewMexicoIncomeTaxInformation.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace Appleton\Taxes\Models\Countries\US\NewMexico;
+
+use Appleton\Taxes\Countries\US\NewMexico\NewMexicoIncome\NewMexicoIncome;
+use Appleton\Taxes\Classes\BaseTaxInformationModel;
+
+class NewMexicoIncomeTaxInformation extends BaseTaxInformationModel
+{
+    protected $config_name = 'taxes.tables.us.new_mexico.new_mexico_income_tax_information';
+
+    public static function getDefault()
+    {
+        $tax_information = new self();
+        $tax_information->additional_withholding = 0;
+        $tax_information->exemptions = 0;
+        $tax_information->filing_status = NewMexicoIncome::FILING_SINGLE;
+        $tax_information->exempt = false;
+        return $tax_information;
+    }
+
+    public function getAdditionalWithholding($value)
+    {
+        return $value * 100;
+    }
+
+    public function setAdditionalWithholding($value)
+    {
+        $this->attributes['additional_withholding'] = round($value / 100);
+    }
+
+    public static function getTax()
+    {
+        return NewMexicoIncome::class;
+    }
+}
diff --git a/src/Providers/TaxInformationServiceProvider.php b/src/Providers/TaxInformationServiceProvider.php
index c6d06210a..8b363e023 100755
--- a/src/Providers/TaxInformationServiceProvider.php
+++ b/src/Providers/TaxInformationServiceProvider.php
@@ -15,6 +15,7 @@ class TaxInformationServiceProvider extends ServiceProvider
         \Appleton\Taxes\Models\Countries\US\Arizona\ArizonaIncomeTaxInformation::class,
         \Appleton\Taxes\Models\Countries\US\Colorado\ColoradoIncomeTaxInformation::class,
         \Appleton\Taxes\Models\Countries\US\Georgia\GeorgiaIncomeTaxInformation::class,
+        \Appleton\Taxes\Models\Countries\US\NewMexico\NewMexicoIncomeTaxInformation::class,
         \Appleton\Taxes\Models\Countries\US\NorthCarolina\NorthCarolinaIncomeTaxInformation::class,
         \Appleton\Taxes\Models\Countries\US\Wisconsin\WisconsinIncomeTaxInformation::class,
     ];
diff --git a/src/Providers/TaxServiceProvider.php b/src/Providers/TaxServiceProvider.php
index c29ce8387..f633709e9 100755
--- a/src/Providers/TaxServiceProvider.php
+++ b/src/Providers/TaxServiceProvider.php
@@ -58,6 +58,8 @@ class TaxServiceProvider extends ServiceProvider
         \Appleton\Taxes\Countries\US\Georgia\GeorgiaUnemployment\GeorgiaUnemployment::class,
         \Appleton\Taxes\Countries\US\Florida\FloridaUnemployment\FloridaUnemployment::class,
         \Appleton\Taxes\Countries\US\Texas\TexasUnemployment\TexasUnemployment::class,
+        \Appleton\Taxes\Countries\US\NewMexico\NewMexicoIncome\NewMexicoIncome::class,
+        \Appleton\Taxes\Countries\US\NewMexico\NewMexicoUnemployment\NewMexicoUnemployment::class,
         \Appleton\Taxes\Countries\US\NorthCarolina\NorthCarolinaIncome\NorthCarolinaIncome::class,
         \Appleton\Taxes\Countries\US\NorthCarolina\NorthCarolinaUnemployment\NorthCarolinaUnemployment::class,
         \Appleton\Taxes\Countries\US\Wisconsin\WisconsinIncome\WisconsinIncome::class,
diff --git a/src/config/config.php b/src/config/config.php
index 66c71f8bd..a09d60d82 100755
--- a/src/config/config.php
+++ b/src/config/config.php
@@ -52,8 +52,16 @@
 
             ],
 
+            'new_mexico' => [
+
+                'new_mexico_income_tax_information' => env('TAXES_NEW_MEXICO_INCOME_TAX_INFORMATION', 'new_mexico_income_tax_information'),
+
+            ],
+
             'north_carolina' => [
+
                 'north_carolina_income_tax_information' => env('TAXES_NORTH_CAROLINA_INCOME_TAX_INFORMATION', 'north_carolina_income_tax_information'),
+
             ],
 
             'wisconsin' => [
@@ -96,6 +104,12 @@
 
             ],
 
+            'new_mexico' => [
+
+                'unemployment' => env('TAXES_NEW_MEXICO_UNEMPLOYMENT_TAX_RATE', 0.01),
+
+            ],
+
             'north_carolina' => [
 
                 'unemployment' => env('TAXES_NORTH_CAROLINA_UNEMPLOYMENT_TAX_RATE', 0.01),
diff --git a/src/migrations/2018_01_01_000016_create_new_mexico_income_tax_information_table.php b/src/migrations/2018_01_01_000016_create_new_mexico_income_tax_information_table.php
new file mode 100644
index 000000000..541da3ce3
--- /dev/null
+++ b/src/migrations/2018_01_01_000016_create_new_mexico_income_tax_information_table.php
@@ -0,0 +1,63 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+use Appleton\Taxes\Countries\US\NewMexico\NewMexicoIncome\NewMexicoIncome;
+use Appleton\Taxes\Countries\US\NewMexico\NewMexicoUnemployment\NewMexicoUnemployment;
+use Appleton\Taxes\Models\TaxArea;
+
+class CreateNewMexicoIncomeTaxInformationTable extends Migration
+{
+    protected $new_mexico_income_tax_information = 'new_mexico_income_tax_information';
+    protected $governmental_unit_areas = 'governmental_unit_areas';
+    protected $tax_areas = 'tax_areas';
+
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create($this->new_mexico_income_tax_information, function (Blueprint $table) {
+            $table->increments('id');
+            $table->integer('additional_withholding');
+            $table->integer('exemptions');
+            $table->integer('filing_status');
+            $table->boolean('exempt')->default(false);
+        });
+
+        $id = DB::table($this->governmental_unit_areas)->insertGetId([
+            'name' => 'New Mexico',
+            'area' => 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+        ]);
+
+        DB::table($this->tax_areas)->insert([[
+            'name' => 'New Mexico Income Tax',
+            'tax' => NewMexicoIncome::class,
+            'governmental_unit_area_id' => $id,
+            'based' => TaxArea::BASED_ON_WORK_LOCATION,
+        ],[
+            'name' => 'New Mexico Unemployment Tax',
+            'tax' => NewMexicoUnemployment::class,
+            'governmental_unit_area_id' => $id,
+            'based' => TaxArea::BASED_ON_HOME_LOCATION,
+        ]]);
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::drop($this->new_mexico_income_tax_information);
+
+        DB::table($this->tax_areas)->where('name', 'New Mexico Income Tax')->delete();
+        DB::table($this->tax_areas)->where('name', 'New Mexico Unemployment Tax')->delete();
+        DB::table($this->governmental_unit_areas)->where('name', 'New Mexico')->delete();
+    }
+}
diff --git a/tests/TestCase.php b/tests/TestCase.php
index f1212e3ac..e8d3a7d9f 100755
--- a/tests/TestCase.php
+++ b/tests/TestCase.php
@@ -5,6 +5,7 @@
 use Appleton\Taxes\Countries\US\Colorado\ColoradoIncome\ColoradoIncome;
 use Appleton\Taxes\Countries\US\Georgia\GeorgiaIncome\GeorgiaIncome;
 use Appleton\Taxes\Countries\US\FederalIncome\FederalIncome;
+use Appleton\Taxes\Countries\US\NewMexico\NewMexicoIncome\NewMexicoIncome;
 use Appleton\Taxes\Countries\US\NorthCarolina\NorthCarolinaIncome\NorthCarolinaIncome;
 use Appleton\Taxes\Countries\US\Wisconsin\WisconsinIncome\WisconsinIncome;
 use Appleton\Taxes\Models\Countries\US\Alabama\AlabamaIncomeTaxInformation;
@@ -12,6 +13,7 @@
 use Appleton\Taxes\Models\Countries\US\Colorado\ColoradoIncomeTaxInformation;
 use Appleton\Taxes\Models\Countries\US\Georgia\GeorgiaIncomeTaxInformation;
 use Appleton\Taxes\Models\Countries\US\FederalIncomeTaxInformation;
+use Appleton\Taxes\Models\Countries\US\NewMexico\NewMexicoIncomeTaxInformation;
 use Appleton\Taxes\Models\Countries\US\NorthCarolina\NorthCarolinaIncomeTaxInformation;
 use Appleton\Taxes\Models\Countries\US\Wisconsin\WisconsinIncomeTaxInformation;
 use Appleton\Taxes\Providers\TaxesServiceProvider;
@@ -86,6 +88,12 @@ public function setUp()
             'filing_status' => GeorgiaIncome::FILING_SINGLE,
         ], $this->user);
 
+        NewMexicoIncomeTaxInformation::createForUser([
+            'additional_withholding' => 0,
+            'exemptions' => 0,
+            'filing_status' => NewMexicoIncome::FILING_SINGLE,
+        ], $this->user);
+
         NorthCarolinaIncomeTaxInformation::createForUser([
             'additional_withholding' => 0,
             'dependents' => 0,
@@ -139,6 +147,7 @@ protected function getLocation($name)
             'us.colorado' => [39.7640021, -105.1352965],
             'us.georgia' => [33.7490, -84.3880],
             'us.florida' => [27.6648, -81.5158],
+            'us.new_mexico' => [34.5199, -105.8701],
             'us.north_carolina' => [35.7596, -79.0193],
             'us.tennessee' => [35.5175, -86.5804],
             'us.texas' => [31.9686, -99.9018],
diff --git a/tests/Unit/Countries/US/Arizona/ArizonaIncomeTest.php b/tests/Unit/Countries/US/Arizona/ArizonaIncomeTest.php
index d55417d89..1bd9d6819 100644
--- a/tests/Unit/Countries/US/Arizona/ArizonaIncomeTest.php
+++ b/tests/Unit/Countries/US/Arizona/ArizonaIncomeTest.php
@@ -2,7 +2,6 @@
 
 namespace Appleton\Taxes\Countries\US\Arizona\ArizonaIncome;
 
-use Appleton\Taxes\Models\Countries\US\Alabama\AlabamaIncomeTaxInformation;
 use Appleton\Taxes\Models\Countries\US\Arizona\ArizonaIncomeTaxInformation;
 use Carbon\Carbon;
 
@@ -24,7 +23,7 @@ public function testArizonaIncome()
             $taxes->setPayPeriods(52);
         });
 
-        $this->assertSame(1.30, $results->getTax(ArizonaIncome::class));
+        $this->assertSame(1.26, $results->getTax(ArizonaIncome::class));
 
         ArizonaIncomeTaxInformation::forUser($this->user)->update(['percentage_withheld' => 4.2]);
 
@@ -36,5 +35,6 @@ public function testArizonaIncome()
             $taxes->setPayPeriods(52);
         });
 
-        $this->assertSame(4.2, $results->getTax(ArizonaIncome::class));
-    }}
+        $this->assertSame(4.08, $results->getTax(ArizonaIncome::class));
+    }
+}
diff --git a/tests/Unit/Countries/US/Arizona/ArizonaUnemploymentTest.php b/tests/Unit/Countries/US/Arizona/ArizonaUnemploymentTest.php
index 0850742ba..13e48f39c 100644
--- a/tests/Unit/Countries/US/Arizona/ArizonaUnemploymentTest.php
+++ b/tests/Unit/Countries/US/Arizona/ArizonaUnemploymentTest.php
@@ -16,7 +16,7 @@ public function setUp()
         );
     }
 
-    public function testGeorgiaUnemployment()
+    public function testArizonaUnemployment()
     {
         $results = $this->taxes->calculate(function ($taxes) {
             $taxes->setHomeLocation($this->getLocation('us.arizona'));
@@ -28,7 +28,7 @@ public function testGeorgiaUnemployment()
         $this->assertSame(46.00, $results->getTax(ArizonaUnemployment::class));
     }
 
-    public function testGeorgiaUnemploymentWithTaxRate()
+    public function testArizonaUnemploymentWithTaxRate()
     {
         config(['taxes.rates.us.arizona.unemployment' => 0.024]);
 
@@ -42,7 +42,7 @@ public function testGeorgiaUnemploymentWithTaxRate()
         $this->assertSame(55.20, $results->getTax(ArizonaUnemployment::class));
     }
 
-    public function testGeorgiaUnemploymentMetWageBase()
+    public function testArizonaUnemploymentMetWageBase()
     {
         $results = $this->taxes->calculate(function ($taxes) {
             $taxes->setHomeLocation($this->getLocation('us.arizona'));
diff --git a/tests/Unit/Countries/US/Colorado/ColoradoIncomeTest.php b/tests/Unit/Countries/US/Colorado/ColoradoIncomeTest.php
index 9ae317522..1d2ee9e23 100644
--- a/tests/Unit/Countries/US/Colorado/ColoradoIncomeTest.php
+++ b/tests/Unit/Countries/US/Colorado/ColoradoIncomeTest.php
@@ -26,7 +26,7 @@ public function testColoradoIncome()
             $taxes->setPayPeriods(52);
         });
 
-        $this->assertSame(44.00, $results->getTax(ColoradoIncome::class));
+        $this->assertSame(38.00, $results->getTax(ColoradoIncome::class));
 
         ColoradoIncomeTaxInformation::forUser($this->user)->update(['filing_status' => ColoradoIncome::FILING_MARRIED]);
 
@@ -38,7 +38,7 @@ public function testColoradoIncome()
             $taxes->setPayPeriods(52);
         });
 
-        $this->assertSame(39.00, $results->getTax(ColoradoIncome::class));
+        $this->assertSame(33.00, $results->getTax(ColoradoIncome::class));
     }
 
     public function testIncomeExemptions()
@@ -53,6 +53,6 @@ public function testIncomeExemptions()
             $taxes->setPayPeriods(52);
         });
 
-        $this->assertSame(41.00, $results->getTax(ColoradoIncome::class));
+        $this->assertSame(35.00, $results->getTax(ColoradoIncome::class));
     }
 }
diff --git a/tests/Unit/Countries/US/Georgia/GeorgiaIncomeTest.php b/tests/Unit/Countries/US/Georgia/GeorgiaIncomeTest.php
index 67292f439..e9159bb55 100644
--- a/tests/Unit/Countries/US/Georgia/GeorgiaIncomeTest.php
+++ b/tests/Unit/Countries/US/Georgia/GeorgiaIncomeTest.php
@@ -2,6 +2,8 @@
 
 namespace Appleton\Taxes\Countries\US\Georgia\GeorgiaIncome;
 
+use Appleton\Taxes\Countries\US\FederalIncome\FederalIncome;
+use Appleton\Taxes\Models\Countries\US\FederalIncomeTaxInformation;
 use Appleton\Taxes\Models\Countries\US\Georgia\GeorgiaIncomeTaxInformation;
 use Carbon\Carbon;
 
@@ -26,7 +28,7 @@ public function testGeorgiaIncome()
             $taxes->setPayPeriods(260);
         });
 
-        $this->assertSame(2.21, $results->getTax(GeorgiaIncome::class));
+        $this->assertSame(1.87, $results->getTax(GeorgiaIncome::class));
     }
 
     public function testGeorgiaAdditionalWithholding()
@@ -51,7 +53,7 @@ public function testGeorgiaAdditionalWithholding()
             $taxes->setPayPeriods(260);
         });
 
-        $this->assertSame(12.21, $results->getTax(GeorgiaIncome::class));
+        $this->assertSame(11.87, $results->getTax(GeorgiaIncome::class));
     }
 
     public function testGeorgiaSupplemental()
@@ -102,7 +104,7 @@ public function testGeorgiaIncomeUseDefault()
             $taxes->setPayPeriods(260);
         });
 
-        $this->assertSame(2.21, $results->getTax(GeorgiaIncome::class));
+        $this->assertSame(1.87, $results->getTax(GeorgiaIncome::class));
     }
 
     public function testGeorgiaIncomeClaimExempt()
@@ -134,6 +136,30 @@ public function testGeorgiaIncomeClaimExempt()
             $taxes->setPayPeriods(260);
         });
 
-        $this->assertSame(2.21, $results->getTax(GeorgiaIncome::class));
+        $this->assertSame(1.87, $results->getTax(GeorgiaIncome::class));
+    }
+
+    public function testGeorgiaIncomeTestCase1()
+    {
+        FederalIncomeTaxInformation::forUser($this->user)->update([
+            'exemptions' => 1,
+            'filing_status' => FederalIncome::FILING_MARRIED,
+        ]);
+
+        GeorgiaIncomeTaxInformation::forUser($this->user)->update([
+            'allowances' => 0,
+            'personal_allowances' => 1,
+            'filing_status' => GeorgiaIncome::FILING_MARRIED_JOINT_BOTH_WORKING,
+        ]);
+
+        $results = $this->taxes->calculate(function ($taxes) {
+            $taxes->setHomeLocation($this->getLocation('us.georgia'));
+            $taxes->setWorkLocation($this->getLocation('us.georgia'));
+            $taxes->setUser($this->user);
+            $taxes->setEarnings(412.5);
+            $taxes->setPayPeriods(52);
+        });
+
+        $this->assertSame(13.86, $results->getTax(GeorgiaIncome::class));
     }
 }
diff --git a/tests/Unit/Countries/US/NewMexico/NewMexicoIncomeTest.php b/tests/Unit/Countries/US/NewMexico/NewMexicoIncomeTest.php
new file mode 100644
index 000000000..a9b5f1cb4
--- /dev/null
+++ b/tests/Unit/Countries/US/NewMexico/NewMexicoIncomeTest.php
@@ -0,0 +1,26 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\NewMexico\NewMexicoIncome;
+
+use Appleton\Taxes\Models\Countries\US\NewMexico\NewMexicoIncomeTaxInformation;
+use Carbon\Carbon;
+
+class NewMexicoIncomeTest extends \TestCase
+{
+    public function testNewMexicoIncome()
+    {
+        Carbon::setTestNow(
+            Carbon::parse('January 1, 2018 8am', 'America/Chicago')->setTimezone('UTC')
+        );
+
+        $results = $this->taxes->calculate(function ($taxes) {
+            $taxes->setHomeLocation($this->getLocation('us.new_mexico'));
+            $taxes->setWorkLocation($this->getLocation('us.new_mexico'));
+            $taxes->setUser($this->user);
+            $taxes->setEarnings(100);
+            $taxes->setPayPeriods(52);
+        });
+
+        $this->assertSame(0.9, $results->getTax(NewMexicoIncome::class));
+    }
+}
diff --git a/tests/Unit/Countries/US/NewMexico/NewMexicoUnemploymentTest.php b/tests/Unit/Countries/US/NewMexico/NewMexicoUnemploymentTest.php
new file mode 100644
index 000000000..6442c7fde
--- /dev/null
+++ b/tests/Unit/Countries/US/NewMexico/NewMexicoUnemploymentTest.php
@@ -0,0 +1,88 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\NewMexico\NewMexicoUnemployment;
+
+use Appleton\Taxes\Countries\US\NewMexico\NewMexicoIncome\NewMexicoIncome;
+use Carbon\Carbon;
+use DB;
+
+class NewMexicoUnemploymentTest extends \TestCase
+{
+    public function setUp()
+    {
+        parent::setUp();
+
+        Carbon::setTestNow(
+            Carbon::parse('January 1, 2018 8am', 'America/Chicago')->setTimezone('UTC')
+        );
+    }
+
+    public function testNewMexicoUnemployment()
+    {
+        $results = $this->taxes->calculate(function ($taxes) {
+            $taxes->setHomeLocation($this->getLocation('us.new_mexico'));
+            $taxes->setWorkLocation($this->getLocation('us.new_mexico'));
+            $taxes->setUser($this->user);
+            $taxes->setEarnings(2300);
+        });
+
+        $this->assertSame(23.00, $results->getTax(NewMexicoUnemployment::class));
+    }
+
+    public function testNewMexicoUnemploymentWithTaxRate()
+    {
+        config(['taxes.rates.us.new_mexico.unemployment' => 0.024]);
+
+        $results = $this->taxes->calculate(function ($taxes) {
+            $taxes->setHomeLocation($this->getLocation('us.new_mexico'));
+            $taxes->setWorkLocation($this->getLocation('us.new_mexico'));
+            $taxes->setUser($this->user);
+            $taxes->setEarnings(2300);
+        });
+
+        $this->assertSame(55.20, $results->getTax(NewMexicoUnemployment::class));
+    }
+
+    public function testNewMexicoUnemploymentMetWageBase()
+    {
+        $results = $this->taxes->calculate(function ($taxes) {
+            $taxes->setHomeLocation($this->getLocation('us.new_mexico'));
+            $taxes->setWorkLocation($this->getLocation('us.new_mexico'));
+            $taxes->setUser($this->user);
+            $taxes->setEarnings(100);
+            $taxes->setYtdEarnings(24100);
+        });
+
+        $this->assertSame(1.00, $results->getTax(NewMexicoUnemployment::class));
+
+        $results = $this->taxes->calculate(function ($taxes) {
+            $taxes->setHomeLocation($this->getLocation('us.new_mexico'));
+            $taxes->setWorkLocation($this->getLocation('us.new_mexico'));
+            $taxes->setUser($this->user);
+            $taxes->setEarnings(100);
+            $taxes->setYtdEarnings(24150);
+        });
+
+        $this->assertSame(0.5, $results->getTax(NewMexicoUnemployment::class));
+
+        $results = $this->taxes->calculate(function ($taxes) {
+            $taxes->setHomeLocation($this->getLocation('us.new_mexico'));
+            $taxes->setWorkLocation($this->getLocation('us.new_mexico'));
+            $taxes->setUser($this->user);
+            $taxes->setEarnings(100);
+            $taxes->setYtdEarnings(24200);
+        });
+
+        $this->assertSame(0.0, $results->getTax(NewMexicoUnemployment::class));
+
+        $results = $this->taxes->calculate(function ($taxes) {
+            $taxes->setHomeLocation($this->getLocation('us.new_mexico'));
+            $taxes->setWorkLocation($this->getLocation('us.new_mexico'));
+            $taxes->setUser($this->user);
+            $taxes->setEarnings(100);
+            $taxes->setYtdEarnings(24250);
+        });
+
+        $this->assertSame(0.0, $results->getTax(NewMexicoUnemployment::class));
+    }
+}
diff --git a/tests/Unit/Countries/US/NorthCarolina/NorthCarolinaIncomeTest.php b/tests/Unit/Countries/US/NorthCarolina/NorthCarolinaIncomeTest.php
index d8fdbcdda..b9f615756 100644
--- a/tests/Unit/Countries/US/NorthCarolina/NorthCarolinaIncomeTest.php
+++ b/tests/Unit/Countries/US/NorthCarolina/NorthCarolinaIncomeTest.php
@@ -26,7 +26,7 @@ public function testNorthCarolinaIncome()
             $taxes->setPayPeriods(260);
         });
 
-        $this->assertSame(1.82, $results->getTax(NorthCarolinaIncome::class));
+        $this->assertSame(1.51, $results->getTax(NorthCarolinaIncome::class));
     }
 
     public function testNorthCarolinaAdditionalWithholding()
@@ -51,7 +51,7 @@ public function testNorthCarolinaAdditionalWithholding()
             $taxes->setPayPeriods(260);
         });
 
-        $this->assertSame(11.82, $results->getTax(NorthCarolinaIncome::class));
+        $this->assertSame(11.51, $results->getTax(NorthCarolinaIncome::class));
     }
 
     public function testNorthCarolinaSupplemental()
@@ -102,7 +102,7 @@ public function testNorthCarolinaIncomeUseDefault()
             $taxes->setPayPeriods(260);
         });
 
-        $this->assertSame(1.82, $results->getTax(NorthCarolinaIncome::class));
+        $this->assertSame(1.51, $results->getTax(NorthCarolinaIncome::class));
     }
 
     public function testNorthCarolinaIncomeWorkInTennessee()
@@ -115,6 +115,6 @@ public function testNorthCarolinaIncomeWorkInTennessee()
             $taxes->setPayPeriods(260);
         });
 
-        $this->assertSame(1.82, $results->getTax(NorthCarolinaIncome::class));
+        $this->assertSame(1.51, $results->getTax(NorthCarolinaIncome::class));
     }
 }
diff --git a/tests/Unit/Countries/US/Wisconsin/WisconsinIncomeTest.php b/tests/Unit/Countries/US/Wisconsin/WisconsinIncomeTest.php
index 4e7573c62..6f6d1f8d1 100644
--- a/tests/Unit/Countries/US/Wisconsin/WisconsinIncomeTest.php
+++ b/tests/Unit/Countries/US/Wisconsin/WisconsinIncomeTest.php
@@ -26,7 +26,7 @@ public function testWisconsinIncome()
             $taxes->setPayPeriods(52);
         });
 
-        $this->assertSame(56.87, $results->getTax(WisconsinIncome::class));
+        $this->assertSame(48.95, $results->getTax(WisconsinIncome::class));
 
         WisconsinIncomeTaxInformation::forUser($this->user)->update(['filing_status' => WisconsinIncome::FILING_MARRIED]);
 
@@ -38,7 +38,7 @@ public function testWisconsinIncome()
             $taxes->setPayPeriods(52);
         });
 
-        $this->assertSame(54.92, $results->getTax(WisconsinIncome::class));
+        $this->assertSame(47.01, $results->getTax(WisconsinIncome::class));
 
         WisconsinIncomeTaxInformation::forUser($this->user)->update(['filing_status' => WisconsinIncome::FILING_SEPERATE]);
 
@@ -50,7 +50,7 @@ public function testWisconsinIncome()
             $taxes->setPayPeriods(52);
         });
 
-        $this->assertSame(58.81, $results->getTax(WisconsinIncome::class));
+        $this->assertSame(50.89, $results->getTax(WisconsinIncome::class));
     }
 
     public function testIncomeExemptions()
@@ -65,7 +65,7 @@ public function testIncomeExemptions()
             $taxes->setPayPeriods(52);
         });
 
-        $this->assertSame(56.39, $results->getTax(WisconsinIncome::class));
+        $this->assertSame(48.47, $results->getTax(WisconsinIncome::class));
     }
 
     public function testWisconsinIncomeClaimExempt()
@@ -98,6 +98,6 @@ public function testWisconsinIncomeClaimExempt()
             $taxes->setPayPeriods(52);
         });
 
-        $this->assertSame(56.39, $results->getTax(WisconsinIncome::class));
+        $this->assertSame(48.47, $results->getTax(WisconsinIncome::class));
     }
 }
diff --git a/tests/Unit/TaxesTest.php b/tests/Unit/TaxesTest.php
index bcd1283a1..27915c564 100644
--- a/tests/Unit/TaxesTest.php
+++ b/tests/Unit/TaxesTest.php
@@ -57,7 +57,7 @@ public function testTaxes()
             $taxes->setDate(Carbon::now()->addMonth());
         });
 
-        $this->assertSame(2.21, $results->getTax(GeorgiaIncome::class));
+        $this->assertSame(1.87, $results->getTax(GeorgiaIncome::class));
         $this->assertSame(1.80, $results->getTax(GeorgiaUnemployment::class));
     }