Statutory residents

A person who is not domiciled in Colorado is nonetheless a Colorado resident for income tax purposes if that person both maintains a permanent place of abode in Colorado and spends, in aggregate, more than six months of the tax year in Colorado.

A person who changes domicile by moving into or out of Colorado during the tax year generally is not considered a statutory resident under these rules, even if that person spends more than six months living in Colorado. Instead, the person is considered a part-year resident for that part of the year during which they were domiciled in Colorado. Please see the following section regarding part-year residents for additional information.