Question:
What is a Colorado part-year resident?
A
part-year resident is an individual who was a resident of Colorado for
only part of the tax year. This includes anyone who moved into Colorado
with the intention of making his/her home here or a Colorado resident
who moved out of Colorado with the intention of making his/her home
elsewhere any time during the tax year.
A part-year resident
is required to file a Colorado income tax return if he/she:
-
is required to file a federal income tax return, and
-
has taxable income during that part of the year he/she
was a Colorado resident, or had Colorado-source taxable income any
time during the year.
For Further
Information:
FYI Income 6
|
|