Filing status

An individual’s filing status for Colorado income tax purposes is the same as their filing status for federal income tax purposes. If two taxpayers file a joint federal return, they must file a joint Colorado income tax return. Married taxpayers who file their federal income tax returns separately must also file their Colorado income tax returns separately.

Taxpayers who file a joint federal return must file a joint Colorado return, even if they are not residents of the same state. If only one of the taxpayers included in joint return is a Colorado resident, they must complete and file a Part-Year Resident/Nonresident Tax Calculation Schedule (DR 0104PN) with their return. For additional information, please see Department publication Income Tax Topics: Part-Year Residents & Nonresidents .