Part-Year and Nonresident

Tax is prorated so that it is calculated only on income received in Colorado or from sources within Colorado. We recommend you review publication FYI Income 6 if this applies to you. You will calculate your prorated tax by completing the DR 0104PN. You must submit the DR 0104PN with your DR 0104 return.

Filing a Colorado Income Tax Return

Those born in or belonging to another country who have not acquired U.S. citizenship 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 non-resident.

Nonresident Definition

A nonresident is an individual who did not reside within the boundaries of Colorado at any time during the tax year. However, the person may have temporarily lived and/or worked in Colorado. A nonresident is required to file a Colorado income tax return if they:

  • are required to file a federal income tax return, and
  • had taxable Colorado-source income.

Nonresidents will initially determine their Colorado taxable income as though they are full-year residents. Nonresident of Colorado will complete the Colorado Individual Income Tax DR 0104 Booklet and the Nonresident Tax Calculation Schedule DR 0104PN to determine what income will be claimed on the 104 return.

Part-Year Resident Definition

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 Colorado with the intention of making his/her home here or a Colorado resident who moved out of Colorado with the intention of making his/her home elsewhere any time during the tax year.

Part-year residents will initially determine their Colorado taxable income as though they are full-year residents. A part-year resident of Colorado will complete the Colorado Individual Income Tax DR 0104 Booklet and the Part-Year Resident Tax Calculation Schedule DR 0104PN to determine what income will be claimed on the 104 return.