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us-co/statute/39/39-22-110 — Apportionment of tax in the case of a part-year resident · Axiom

Apportionment of tax in the case of a part-year resident

1 rule

(1) In the case of an individual who is a resident of Colorado for part of his taxable year, the tax imposed by section 39-22-104 shall be apportioned in the ratio of that part of his federal adjusted gross income which relates to the period of the year he was a Colorado resident to his total federal adjusted gross income, both modified as provided in section 39-22-104.

(2) A taxpayer filing a part-year resident return shall also file as a nonresident on the same return as provided in section 39-22-109 for the remaining portion of his federal taxable year in the event the taxpayer has income within such remaining portion derived from sources within Colorado, as defined in section 39-22-109 (2).

(3) Repealed.

(4) In determining apportioned federal adjusted gross income which relates to the period of the year a part-year resident was a resident as required in subsection (1) of this section, S corporation income shall be apportioned as provided in section 39-22-326.

in view

Whole section

Encodings · 1

nonresident_return_required_for_remaining_taxable_year_portionCO 39 § 39-22-110 · derived

Colo. Rev. Stat. § 39-22-110(2)

name: nonresident_return_required_for_remaining_taxable_year_portion
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-110(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-110
          excerpt: A taxpayer filing a part-year resident return
      - path: versions[0].formula
        kind: import
        import:
          target: us-co:statutes/39/39-22-109#income_derived_from_colorado_sources
          output: income_derived_from_colorado_sources
          hash: >-
            sha256:192626278bbb0a55374e9b094de9d1d1456bfac5a4b34451e11464a7974b7795
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-110
          excerpt: >-
            shall also file as a nonresident on the same return ... in the event
            the taxpayer has income within such remaining portion derived from
            sources within Colorado
versions:
  - effective_from: '1987-01-01'
    formula: |-
      individual_files_part_year_resident_return
      and income_derived_from_colorado_sources

▸rulespec code

Shown source

statutes/39/39-22-110.yaml

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Rules

nonresident_return_required_for_remaining_taxable_year_portion

Derived

source: Colo. Rev. Stat. § 39-22-110(2)

- name: nonresident_return_required_for_remaining_taxable_year_portion
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-110(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-110
            excerpt: A taxpayer filing a part-year resident return
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-22-109#income_derived_from_colorado_sources
            output: income_derived_from_colorado_sources
            hash: sha256:192626278bbb0a55374e9b094de9d1d1456bfac5a4b34451e11464a7974b7795
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-110
            excerpt: >-
              shall also file as a nonresident on the same return ... in the event the taxpayer has
              income within such remaining portion derived from sources within Colorado
  versions:
    - effective_from: '1987-01-01'
      formula: |-
        individual_files_part_year_resident_return
        and income_derived_from_colorado_sources

▸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 § 39-22-109inferredCO › Statutes › Title 39 › § 39-22-109
CO 39 § 39-22-109 (2)inferredCO › Statutes › Title 39 › § 39-22-109 › (2)
CO 39 § 39-22-326inferredCO › Statutes › Title 39 › § 39-22-326