New Colorado Resident
Welcome to the Centennial State! This page will help you find information on how to establish residency and file taxes in Colorado. For more information, review the New Resident Guide.
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.
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.
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.
Establishing 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.
Filing Taxes in Colorado
Do I Have to Pay Income Tax in Colorado?
You must file a Colorado income tax return if 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 OR 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, we could file one on your behalf. This Department-filed return may not consider your unique tax situation and could result in a bill.
How Do I File Taxes in Colorado?
For Individual Income Tax, 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. Use the Colorado 104 Booklet to file or a third-party tax service to file electronically. You may use Revenue Online after you’ve filed your first tax return with the Department. For more help with filing income tax in Colorado, review the Filing Tips and visit the Help Page for information on how to receive individualized assistance.