Who Qualifies as a Colorado Part-Year Resident?

An individual who resides in Colorado for a portion of the tax year is considered a part-year resident of the state. Part-year residency status includes individuals who have entered the state during the year with the intent of establishing domicile, or one who leaves the state in order to make a home in another location. Part-year residents are subject to Colorado state income tax when they meet the following requirements:

• Meet the requirements for filing federal income tax
• Earned taxable income as a Colorado resident or received income from a Colorado source at any point during the year

Nonresident Status

A nonresident is anyone who resides outside of the boundaries of the state for the entire year. It’s still possible that a nonresident will have to file Colorado income tax, provided they have received taxable income from a Colorado source.

Colorado sourced taxable income is earned for services rendered in-state. It is included in an individuals modified federal adjusted gross income. Modified federal adjusted gross income includes addition and deductions of federal taxable income as reported on Form 104 in the state of Colorado.