us-co/statute/39/39-22-109 — Income of a nonresident individual for purposes of Colorado income tax

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us-co/statute/39/39-22-109 — Income of a nonresident individual for purposes of Colorado income tax · Axiom

(1) In the case of a nonresident individual, the tax imposed by section 39-22-104 shall be apportioned in the ratio of Colorado nonresident federal adjusted gross income to total federal adjusted gross income, both modified as provided in section 39-22-104.

(2) (a) Colorado nonresident federal adjusted gross income means that part of the individual's federal adjusted gross income as determined pursuant to section 62 of the internal revenue code derived from sources within Colorado. Federal adjusted gross income of an individual shall be considered derived from sources within Colorado when such income is attributable to:

(I) The ownership of any interest in real or tangible personal property in Colorado;

(II) A business, trade, profession, or occupation carried on in Colorado;

(III) His distributive share of partnership or limited liability company income, gain, loss, and deduction determined under section 39-22-203;

(IV) His share of estate or trust income, gain, loss, and deduction determined under section 39-22-404;

(V) Income from intangible personal property, including annuities, dividends, interest, and gains from the disposition of intangible personal property to the extent that such income is from property employed in a business, trade, profession, or occupation carried on in Colorado. A nonresident, other than a dealer holding property primarily for sale to customers in the ordinary course of his trade or business, shall not be deemed to carry on a business, trade, profession, or occupation in Colorado solely by reason of the purchase and sale of property for his own account.

(VI) His share of subchapter S corporation income, gain, loss, credit, and deduction allocable or apportionable to Colorado.

(b)Compensation paid by the United States for service in…#

(b) Compensation paid by the United States for service in the armed forces of the United States performed by an individual not domiciled in Colorado shall not constitute income derived from sources within Colorado.

(3) (a) If the federal taxable income of two taxpayers, both of whom are nonresidents, is determined on separate federal returns, their Colorado taxable incomes shall be separately determined.

(b) If the federal taxable income of two taxpayers, both of whom are nonresidents, is determined on a joint federal return, their tax shall be determined on their joint Colorado nonresident federal taxable income.

(c)Repealed.#

(4) In any case, where the nature of income earned by a nonresident individual is such as to render the computations described in subsections (1) to (3) of this section impracticable and where the books of account and records of the taxpayer do not clearly reflect the income subject to tax by this article, apportionment shall be made in accordance with section 39-22-303.5 or 39-22-303.6.

in view

Whole section

Encodings · 3

income_derived_from_colorado_sourcesCO 39 § 39-22-109 · derived

Colo. Rev. Stat. § 39-22-109(2)(a)-(b)

name: income_derived_from_colorado_sources
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-109(2)(a)-(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-22-109
          excerpt: >-
            Federal adjusted gross income of an individual shall be considered
            derived from sources within Colorado when such income is
            attributable to
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-22-109
          excerpt: >-
            Compensation paid by the United States for service in the armed
            forces ... shall not constitute income derived from sources within
            Colorado.
versions:
  - effective_from: '1987-01-01'
    formula: >-
      (
        income_attributable_to_colorado_real_or_tangible_personal_property
        or (
          income_attributable_to_business_trade_profession_or_occupation_carried_on_in_colorado
          and (
            not income_attributable_to_purchase_and_sale_of_property_for_own_account
            or individual_is_dealer_holding_property_primarily_for_sale_to_customers_in_ordinary_course_of_trade_or_business
          )
        )
        or income_attributable_to_colorado_partnership_or_limited_liability_company_share
        or income_attributable_to_colorado_estate_or_trust_share
        or income_attributable_to_intangible_property_employed_in_colorado_business
        or income_attributable_to_colorado_subchapter_s_corporation_share
      )

      and not
      united_states_armed_forces_compensation_paid_for_service_performed_by_individual_not_domiciled_in_colorado

separately_determined_colorado_taxable_income_appliesCO 39 § 39-22-109 · derived

Colo. Rev. Stat. § 39-22-109(3)(a)

name: separately_determined_colorado_taxable_income_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-109(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-109
          excerpt: >-
            If the federal taxable income of two taxpayers, both of whom are
            nonresidents, is determined on separate federal returns
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-109
          excerpt: their Colorado taxable incomes shall be separately determined.
versions:
  - effective_from: '1987-01-01'
    formula: |-
      both_taxpayers_are_nonresidents
      and federal_taxable_income_is_determined_on_separate_federal_returns

joint_colorado_nonresident_taxable_income_appliesCO 39 § 39-22-109 · derived

Colo. Rev. Stat. § 39-22-109(3)(b)

name: joint_colorado_nonresident_taxable_income_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-109(3)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-109
          excerpt: >-
            If the federal taxable income of two taxpayers, both of whom are
            nonresidents, is determined on a joint federal return
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-109
          excerpt: >-
            their tax shall be determined on their joint Colorado nonresident
            federal taxable income.
versions:
  - effective_from: '1987-01-01'
    formula: |-
      both_taxpayers_are_nonresidents
      and federal_taxable_income_is_determined_on_joint_federal_return

▸rulespec code

Shown source

statutes/39/39-22-109.yaml

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Rules

income_derived_from_colorado_sources

Derived

source: Colo. Rev. Stat. § 39-22-109(2)(a)-(b)

- name: income_derived_from_colorado_sources
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-109(2)(a)-(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-22-109
            excerpt: >-
              Federal adjusted gross income of an individual shall be considered derived from
              sources within Colorado when such income is attributable to
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-22-109
            excerpt: >-
              Compensation paid by the United States for service in the armed forces ... shall not
              constitute income derived from sources within Colorado.
  versions:
    - effective_from: '1987-01-01'
      formula: >-
        (
          income_attributable_to_colorado_real_or_tangible_personal_property
          or (
            income_attributable_to_business_trade_profession_or_occupation_carried_on_in_colorado
            and (
              not income_attributable_to_purchase_and_sale_of_property_for_own_account
              or individual_is_dealer_holding_property_primarily_for_sale_to_customers_in_ordinary_course_of_trade_or_business
            )
          )
          or income_attributable_to_colorado_partnership_or_limited_liability_company_share
          or income_attributable_to_colorado_estate_or_trust_share
          or income_attributable_to_intangible_property_employed_in_colorado_business
          or income_attributable_to_colorado_subchapter_s_corporation_share
        )

        and not
        united_states_armed_forces_compensation_paid_for_service_performed_by_individual_not_domiciled_in_colorado

separately_determined_colorado_taxable_income_applies

Derived

source: Colo. Rev. Stat. § 39-22-109(3)(a)

- name: separately_determined_colorado_taxable_income_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-109(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-109
            excerpt: >-
              If the federal taxable income of two taxpayers, both of whom are nonresidents, is
              determined on separate federal returns
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-109
            excerpt: their Colorado taxable incomes shall be separately determined.
  versions:
    - effective_from: '1987-01-01'
      formula: |-
        both_taxpayers_are_nonresidents
        and federal_taxable_income_is_determined_on_separate_federal_returns

joint_colorado_nonresident_taxable_income_applies

Derived

source: Colo. Rev. Stat. § 39-22-109(3)(b)

- name: joint_colorado_nonresident_taxable_income_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-109(3)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-109
            excerpt: >-
              If the federal taxable income of two taxpayers, both of whom are nonresidents, is
              determined on a joint federal return
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-109
            excerpt: >-
              their tax shall be determined on their joint Colorado nonresident federal taxable
              income.
  versions:
    - effective_from: '1987-01-01'
      formula: |-
        both_taxpayers_are_nonresidents
        and federal_taxable_income_is_determined_on_joint_federal_return

▸citations (5)

References

This rule cites 5 other rules.

CO 39 § 39-22-104inferredCO › Statutes › Title 39 › § 39-22-104
CO 39 § 39-22-104inferredCO › Statutes › Title 39 › § 39-22-104
CO 39 § 39-22-203inferredCO › Statutes › Title 39 › § 39-22-203
CO 39 § 39-22-404inferredCO › Statutes › Title 39 › § 39-22-404
CO 39 § 39-22-303.5inferredCO › Statutes › Title 39 › § 39-22-303.5