DOR Taxation web site

Do I need to File?

You must file a Colorado income tax return if during the year you were:

  • A full-year resident of Colorado, or
  
  • A part-year resident of Colorado with taxable income during that part of the year you were a resident, or
  
  • A nonresident of Colorado with Colorado source income;
  

AND

  
  • You are required to file a federal income tax return, or
  
  • You have a Colorado income tax liability for the year.
  

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.