Residency requirements

The credit is allowed only to individuals who were domiciled in Colorado for the entire tax year. In the case of an individual who died during the tax year, they must have been domiciled in Colorado from January 1 of the tax year until the date of their death.

For guidance regarding domicile and how an individual’s domicile is determined, please see Part 1 of the Colorado Individual Income Tax Guide .

Anyone who was a part-year resident or nonresident of Colorado for the tax year does not qualify for the credit.