Related Information

Question: How do resident or nonresident aliens file a Colorado income tax return?
Resident and nonresident aliens are treated the same as U.S. citizens for Colorado income tax purposes.

Aliens who are residents of Colorado for the full tax year would file as a full-year Colorado resident. Aliens residing in Colorado for only part of the tax year would file as a part-year resident. Aliens who are not Colorado residents but who earn Colorado-source income for part or all of the tax year would file their Colorado income tax return as a Colorado nonresident.

All foreign income that is exempt for federal purposes is also exempt for Colorado purposes.

For Further Information:
FYI Income 28

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