Part-year residents

In general, a part-year Colorado resident is anyone who is either:

domiciled in Colorado at the beginning of the tax year, but then abandons their Colorado domicile during the tax year; or

domiciled outside of Colorado at the beginning of the tax year but then moves to Colorado during the tax year and establishes domicile in the state.

At any given time, a person has only one domicile. A part-year resident is a Colorado resident for that part of the year during which they are domiciled in Colorado and a non-resident for that part of the year during which they are domiciled outside of Colorado.

All of the income realized by a taxpayer when they are domiciled in Colorado is subject to Colorado taxation. Additionally, any income they realize while they are not domiciled in Colorado is subject to Colorado taxation if it is derived from Colorado sources. For additional information, please see Department publication Income Tax Topics: Part-Year Residents & Nonresidents .

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Part-year residents

Official source

In general, a part-year Colorado resident is anyone who is either:

domiciled in Colorado at the beginning of the tax year, but then abandons their Colorado domicile during the tax year; or

domiciled outside of Colorado at the beginning of the tax year but then moves to Colorado during the tax year and establishes domicile in the state.

At any given time, a person has only one domicile. A part-year resident is a Colorado resident for that part of the year during which they are domiciled in Colorado and a non-resident for that part of the year during which they are domiciled outside of Colorado.

All of the income realized by a taxpayer when they are domiciled in Colorado is subject to Colorado taxation. Additionally, any income they realize while they are not domiciled in Colorado is subject to Colorado taxation if it is derived from Colorado sources. For additional information, please see Department publication Income Tax Topics: Part-Year Residents & Nonresidents .