Related Information

Question: Does Colorado comply with the Federal Military Spouse Residency Relief Act?
For tax years beginning on or after January 1, 2009, wages and tips of a qualifying nonresident spouse are not taxable in Colorado and should not be included on Form 104PN. A qualifying spouse must:

  • Have moved to Colorado from another state,
  • Be in Colorado solely to accompany their active duty service member spouse who is stationed in Colorado in accordance with military orders,
  • AND
  • Have the same state of residency as the home of record of the service member.

A qualifying spouse who claims exempt wages and tips must submit form DR 1059 to their employer and submit a copy of the DR 1059 along with their military ID card when filing the Colorado income tax return. A qualifying spouse may also be required to provide proof of qualification including, but not limited to, permanent change of station documentation, prior state filing history and tax returns, voter registration, and driver's license of the other state.

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