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us-co/statute/39/39-22-326 — Part-year residence · Axiom

Part-year residence

4 rules

For the purposes of this subpart 2, if a shareholder of an S corporation is both a resident and a nonresident of this state during any taxable period, such shareholder's pro rata share of the S corporation's income attributable to the state and income not attributable to the state for the taxable period shall be further prorated between such shareholder's periods of residence and nonresidence during the taxable period, in accordance with the number of days in each period.

in view

Whole section

Encodings · 4

resident_period_income_attributable_to_stateCO 39 § 39-22-326 · derived

Colo. Rev. Stat. § 39-22-326

name: resident_period_income_attributable_to_state
kind: derived
entity: Shareholder
dtype: Money
period: Year
unit: USD
source: Colo. Rev. Stat. § 39-22-326
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-326
versions:
  - effective_from: '0001-01-01'
    formula: |-
      if shareholder_is_resident_and_nonresident_during_taxable_period:
        s_corporation_income_attributable_to_state_pro_rata_share * days_in_residence_period / (days_in_residence_period + days_in_nonresidence_period)
      else: 0

nonresident_period_income_attributable_to_stateCO 39 § 39-22-326 · derived

Colo. Rev. Stat. § 39-22-326

name: nonresident_period_income_attributable_to_state
kind: derived
entity: Shareholder
dtype: Money
period: Year
unit: USD
source: Colo. Rev. Stat. § 39-22-326
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-326
versions:
  - effective_from: '0001-01-01'
    formula: |-
      if shareholder_is_resident_and_nonresident_during_taxable_period:
        s_corporation_income_attributable_to_state_pro_rata_share * days_in_nonresidence_period / (days_in_residence_period + days_in_nonresidence_period)
      else: 0

resident_period_income_not_attributable_to_stateCO 39 § 39-22-326 · derived

Colo. Rev. Stat. § 39-22-326

name: resident_period_income_not_attributable_to_state
kind: derived
entity: Shareholder
dtype: Money
period: Year
unit: USD
source: Colo. Rev. Stat. § 39-22-326
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-326
versions:
  - effective_from: '0001-01-01'
    formula: |-
      if shareholder_is_resident_and_nonresident_during_taxable_period:
        s_corporation_income_not_attributable_to_state_pro_rata_share * days_in_residence_period / (days_in_residence_period + days_in_nonresidence_period)
      else: 0

nonresident_period_income_not_attributable_to_stateCO 39 § 39-22-326 · derived

Colo. Rev. Stat. § 39-22-326

name: nonresident_period_income_not_attributable_to_state
kind: derived
entity: Shareholder
dtype: Money
period: Year
unit: USD
source: Colo. Rev. Stat. § 39-22-326
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-326
versions:
  - effective_from: '0001-01-01'
    formula: |-
      if shareholder_is_resident_and_nonresident_during_taxable_period:
        s_corporation_income_not_attributable_to_state_pro_rata_share * days_in_nonresidence_period / (days_in_residence_period + days_in_nonresidence_period)
      else: 0

▸rulespec code

Shown source

statutes/39/39-22-326.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

resident_period_income_attributable_to_state

Derived

source: Colo. Rev. Stat. § 39-22-326

- name: resident_period_income_attributable_to_state
  kind: derived
  entity: Shareholder
  dtype: Money
  period: Year
  unit: USD
  source: Colo. Rev. Stat. § 39-22-326
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-326
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if shareholder_is_resident_and_nonresident_during_taxable_period:
          s_corporation_income_attributable_to_state_pro_rata_share * days_in_residence_period / (days_in_residence_period + days_in_nonresidence_period)
        else: 0

nonresident_period_income_attributable_to_state

Derived

source: Colo. Rev. Stat. § 39-22-326

- name: nonresident_period_income_attributable_to_state
  kind: derived
  entity: Shareholder
  dtype: Money
  period: Year
  unit: USD
  source: Colo. Rev. Stat. § 39-22-326
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-326
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if shareholder_is_resident_and_nonresident_during_taxable_period:
          s_corporation_income_attributable_to_state_pro_rata_share * days_in_nonresidence_period / (days_in_residence_period + days_in_nonresidence_period)
        else: 0

resident_period_income_not_attributable_to_state

Derived

source: Colo. Rev. Stat. § 39-22-326

- name: resident_period_income_not_attributable_to_state
  kind: derived
  entity: Shareholder
  dtype: Money
  period: Year
  unit: USD
  source: Colo. Rev. Stat. § 39-22-326
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-326
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if shareholder_is_resident_and_nonresident_during_taxable_period:
          s_corporation_income_not_attributable_to_state_pro_rata_share * days_in_residence_period / (days_in_residence_period + days_in_nonresidence_period)
        else: 0

nonresident_period_income_not_attributable_to_state

Derived

source: Colo. Rev. Stat. § 39-22-326

- name: nonresident_period_income_not_attributable_to_state
  kind: derived
  entity: Shareholder
  dtype: Money
  period: Year
  unit: USD
  source: Colo. Rev. Stat. § 39-22-326
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-326
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if shareholder_is_resident_and_nonresident_during_taxable_period:
          s_corporation_income_not_attributable_to_state_pro_rata_share * days_in_nonresidence_period / (days_in_residence_period + days_in_nonresidence_period)
        else: 0

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Part-year residence

4 rules

Official source

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in view

Whole section

Encodings · 4

resident_period_income_attributable_to_stateCO 39 § 39-22-326 · derived

Colo. Rev. Stat. § 39-22-326

name: resident_period_income_attributable_to_state
kind: derived
entity: Shareholder
dtype: Money
period: Year
unit: USD
source: Colo. Rev. Stat. § 39-22-326
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-326
versions:
  - effective_from: '0001-01-01'
    formula: |-
      if shareholder_is_resident_and_nonresident_during_taxable_period:
        s_corporation_income_attributable_to_state_pro_rata_share * days_in_residence_period / (days_in_residence_period + days_in_nonresidence_period)
      else: 0

nonresident_period_income_attributable_to_stateCO 39 § 39-22-326 · derived

Colo. Rev. Stat. § 39-22-326

name: nonresident_period_income_attributable_to_state
kind: derived
entity: Shareholder
dtype: Money
period: Year
unit: USD
source: Colo. Rev. Stat. § 39-22-326
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-326
versions:
  - effective_from: '0001-01-01'
    formula: |-
      if shareholder_is_resident_and_nonresident_during_taxable_period:
        s_corporation_income_attributable_to_state_pro_rata_share * days_in_nonresidence_period / (days_in_residence_period + days_in_nonresidence_period)
      else: 0

resident_period_income_not_attributable_to_stateCO 39 § 39-22-326 · derived

Colo. Rev. Stat. § 39-22-326

name: resident_period_income_not_attributable_to_state
kind: derived
entity: Shareholder
dtype: Money
period: Year
unit: USD
source: Colo. Rev. Stat. § 39-22-326
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-326
versions:
  - effective_from: '0001-01-01'
    formula: |-
      if shareholder_is_resident_and_nonresident_during_taxable_period:
        s_corporation_income_not_attributable_to_state_pro_rata_share * days_in_residence_period / (days_in_residence_period + days_in_nonresidence_period)
      else: 0

nonresident_period_income_not_attributable_to_stateCO 39 § 39-22-326 · derived

Colo. Rev. Stat. § 39-22-326

name: nonresident_period_income_not_attributable_to_state
kind: derived
entity: Shareholder
dtype: Money
period: Year
unit: USD
source: Colo. Rev. Stat. § 39-22-326
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-326
versions:
  - effective_from: '0001-01-01'
    formula: |-
      if shareholder_is_resident_and_nonresident_during_taxable_period:
        s_corporation_income_not_attributable_to_state_pro_rata_share * days_in_nonresidence_period / (days_in_residence_period + days_in_nonresidence_period)
      else: 0

▸rulespec code

Shown source

statutes/39/39-22-326.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

resident_period_income_attributable_to_state

Derived

source: Colo. Rev. Stat. § 39-22-326

- name: resident_period_income_attributable_to_state
  kind: derived
  entity: Shareholder
  dtype: Money
  period: Year
  unit: USD
  source: Colo. Rev. Stat. § 39-22-326
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-326
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if shareholder_is_resident_and_nonresident_during_taxable_period:
          s_corporation_income_attributable_to_state_pro_rata_share * days_in_residence_period / (days_in_residence_period + days_in_nonresidence_period)
        else: 0

nonresident_period_income_attributable_to_state

Derived

source: Colo. Rev. Stat. § 39-22-326

- name: nonresident_period_income_attributable_to_state
  kind: derived
  entity: Shareholder
  dtype: Money
  period: Year
  unit: USD
  source: Colo. Rev. Stat. § 39-22-326
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-326
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if shareholder_is_resident_and_nonresident_during_taxable_period:
          s_corporation_income_attributable_to_state_pro_rata_share * days_in_nonresidence_period / (days_in_residence_period + days_in_nonresidence_period)
        else: 0

resident_period_income_not_attributable_to_state

Derived

source: Colo. Rev. Stat. § 39-22-326

- name: resident_period_income_not_attributable_to_state
  kind: derived
  entity: Shareholder
  dtype: Money
  period: Year
  unit: USD
  source: Colo. Rev. Stat. § 39-22-326
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-326
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if shareholder_is_resident_and_nonresident_during_taxable_period:
          s_corporation_income_not_attributable_to_state_pro_rata_share * days_in_residence_period / (days_in_residence_period + days_in_nonresidence_period)
        else: 0

nonresident_period_income_not_attributable_to_state

Derived

source: Colo. Rev. Stat. § 39-22-326

- name: nonresident_period_income_not_attributable_to_state
  kind: derived
  entity: Shareholder
  dtype: Money
  period: Year
  unit: USD
  source: Colo. Rev. Stat. § 39-22-326
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-326
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if shareholder_is_resident_and_nonresident_during_taxable_period:
          s_corporation_income_not_attributable_to_state_pro_rata_share * days_in_nonresidence_period / (days_in_residence_period + days_in_nonresidence_period)
        else: 0