Colorado residency

Official source

The entirety of a resident individual’s income is subject to Colorado income tax, regardless of whether the income was derived from sources inside or outside of Colorado. For information about the credit Colorado residents can claim for income derived from sources in, and taxed by, another state, please see Department publication Income Tax Topics: Credit for Tax Paid to Another State, available online at Individual Income Tax Guidance Publications . In general, an individual is a Colorado resident if either:

the individual is domiciled in Colorado; or

the individual maintains a permanent place of abode in Colorado and spends, in aggregate, more than six months of the tax year in Colorado.

The following sections provide further guidance for determining whether a person is a Colorado resident. For questions regarding residency not addressed in this publication, please see Department Rule 39-22-103(8)(a) in 1 CCR 201 2 .

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Colorado residency

Official source

The entirety of a resident individual’s income is subject to Colorado income tax, regardless of whether the income was derived from sources inside or outside of Colorado. For information about the credit Colorado residents can claim for income derived from sources in, and taxed by, another state, please see Department publication Income Tax Topics: Credit for Tax Paid to Another State, available online at Individual Income Tax Guidance Publications . In general, an individual is a Colorado resident if either:

the individual is domiciled in Colorado; or

the individual maintains a permanent place of abode in Colorado and spends, in aggregate, more than six months of the tax year in Colorado.

The following sections provide further guidance for determining whether a person is a Colorado resident. For questions regarding residency not addressed in this publication, please see Department Rule 39-22-103(8)(a) in 1 CCR 201 2 .