Do I need to File?
You must file a Colorado income tax return if during the year you were:
There is no minimum income threshold for filing a Colorado income tax return. You must file a Colorado income tax return regardless of age or residency status if you wish to receive a refund on wage withholding reported on your W-2 form. Nonresidents must complete a nonresident schedule, form 104PN, to compute the Colorado tax due.