You are considered a Colorado Resident if you have made a home in Colorado or intend to be a Colorado resident. The Department will consider, among other things, Colorado voter registration, Colorado vehicle registration, Colorado driver license, school registration, property ownership and residence of spouse or children in determining intention to be a Colorado resident.
If an individual does not meet the criteria for Colorado residency at any time during the tax year, the individual is a Nonresident
If an individual is domiciled in Colorado for only part of the year, they are a Part-Year Resident.
If one spouse is a resident and the other is not, and a joint federal return was filed, file a joint Part-Year Resident/Nonresident return. The resident spouse will report all of their income while the nonresident spouse will only report Colorado source income.
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