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Question: How does a resident of Colorado serving in the military outside of the United States for 305 days of the year file a Colorado income tax return?
A serviceperson who is a full-year Colorado resident who spends at least 305 days of the tax year outside of the 50-state boundary of the United States while stationed outside of the United States for active military duty may file as a nonresident on the Colorado income tax return. The serviceperson's spouse may also file as a nonresident if the spouse accompanies the serviceperson outside of the country for at least 305 days of the tax year while they are stationed there on active military duty. A serviceperson or their spouse who meets the above criteria to file as a nonresident is not required to do so and may continue to file as a Colorado resident if they wish.

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FYI Income 21

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