Coronavirus Disease 2019 (COVID-19) in Colorado: State & National Resources

New Colorado Resident

Welcome to the Centennial State!

This page will help you find information on how to file taxes in Colorado and answer many frequently asked questions from new residents. 
  

Frequently Asked Questions

1. Do I have to file and/or pay income tax in Colorado?

You must file a Colorado income tax return if you fall into one of these categories:
  1. During the year you were a full-year, part-year or non-resident of Colorado with Colorado taxable income AND you were required to file a federal income tax return.
  2. You had a Colorado income tax liability for the year.
It is in your best interest to file a Colorado return even if you are expecting a refund. If you do not file a return and the Department has reason to believe you should have, a return will be filed on your behalf. This Department-filed return may not consider your unique tax situation and could result in a bill.

2. How do I file an individual income tax return in Colorado?

Before you file your individual income tax return, you will need to complete the federal income tax return first. Then, you will use the figures from your federal return on your Colorado income tax return. 
 
You may use Revenue Online to file electronically for free, if you have already obtained a Colorado driver license or ID card. If you do not have a Colorado driver license or ID card, you can use an approved third-party tax software to file electronically. If you cannot file electronically, use the Colorado Individual Income Tax Return Booklet (DR 0104 Book) to file your return. 
 
For more information on filing income tax in Colorado, review the Filing Tips and visit the Filing Information web page.

3. What is a Colorado resident?

A Colorado resident is a person who has made a home in Colorado or a person whose intention is to be a Colorado resident. The Department will consider, among other things, Colorado voter registration, Colorado vehicle registration, Colorado driver license, school registration, property ownership and residence of spouse or children in determining intention to be a Colorado resident.

Resident Types

  • Full-Year Resident: A full-year resident is an individual who was a resident of Colorado on or before January 1 and continued so through or after December 31.
  • 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, or out of, Colorado at any time during the calendar year. For more information, visit the Part-Year Resident web page. 
  • Non-Resident: A nonresident is an individual who did not reside within the boundaries of Colorado at any time during the tax year but the person may have temporarily lived and/or worked in Colorado or may have received income from a Colorado employer or partnership. Visit the Nonresident web page for more information. 

4. How do I establish residency in Colorado?

  • Own or operate a business in Colorado OR
  • Are gainfully employed in Colorado OR
  • Reside in Colorado for 90 consecutive days

For more information, visit the Department of Motor Vehicles website. If you are living in Colorado for the purpose of attending a post-secondary educational institution, visit the Department of Higher Education website for information on establishing in-state residency.

5. Where do I find more resources on taxes in Colorado?

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