39-22-103(8)(b) Military Servicemember Resident Individual.

(1) Servicemember. A servicemember whose domicile is Colorado and who spends at least 305 days of the tax year stationed outside of the fifty state boundary of the United States of America, the District of Columbia or a United States possession on active military may, but is not required to, elect for that tax year to be treated as a nonresident of Colorado for Colorado income tax purposes. The servicemember makes this election on their Colorado income tax return. (2) Servicemember Spouse. The spouse of a servicemember described in paragraph (1), above, may also, but is not required to, elect to be treated as a nonresident of Colorado for purposes of Colorado income tax for the tax year if: (a) the spouse spends at least 305 days of the tax year outside the United States and District of Columbia or a United States possession for the purpose of accompanying their spouse, and (b) the servicemember elects, pursuant to paragraph (1), above, to be treated as a nonresident of Colorado. (3) The 305 days do not have to be consecutive days, but all 305 days must occur within the tax year for which the election is made. Cross References 1. See, Department Rule 39-22-103(8)(a) for information on what constitutes a Colorado resident. 2. Servicemembers Civil Relief Act of 2003 (50 USC App. § 501-597b) and the Military Spouses Residency Relief Act (Public Law 111-97).