Colorado Non-Residents

Who Qualifies as a ?

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 in another location. Part-year residents are subject to Colorado state tax when they meet the following requirements:

  • Meet the requirements for filing federal
  • Earned 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 . Modified federal includes addition and of federal taxable income as reported on Form 104 in the state of Colorado.