You are considered a Colorado Resident if either
- the individual is domiciled in Colorado; or
- the individual maintains a permanent place of abode in Colorado and spends, in total, more than six months of the tax year in Colorado.
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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