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