Colorado Individual Filing Requirements

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

*Are required to file a federal income tax return with the IRS for this year, or

*will have a Colorado income tax liability for this year.

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.

Colorado residents must file a return if they are required to file an income tax return with the IRS, even if they do not have a Colorado tax liability.
WHO IS A COLORADO PART-YEAR RESIDENT?
A part-year resident is an individual who was a Colorado resident for only part of the tax year. This includes a person who moved into Colorado during the tax year with the intention of making it their home and a Colorado resident who
moved out of Colorado during the tax year with the intention of making their home elsewhere. A part-year Colorado resident is required to file a Colorado income tax return if they:
are required to file a federal income tax return,
and
had taxable income during that part of the year they were a Colorado resident,
or had taxable Colorado-source income when they were not a Colorado resident.
COLORADO SOURCE INCOME
Income earned by an individual while they are not a resident of Colorado will be taxed
in Colorado only if it is considered Colorado-source income and is included in their modified federal adjusted gross income. For Colorado purposes, the modified adjusted gross income is the federal adjusted gross income plus or minus the applicable
additions and subtractions to federal taxable income that are reported on the Colorado Form DR 104.
Colorado Tax
The income tax rate is currently 4.63%.

Due Date

The DR 0104 and any tax payment owed are due April 17, 2018.
Revenue Online will accept returns as timely filed until midnight.
Returns that are mailed must be postmarked by April 17.
An automatic extension to file is granted until October 15, but there
is no extension to pay.
Taxation Website
The official Colorado Department of Revenue’s Taxation
Division website is:  Colorado.gov/Tax.
or use the:
Call Center #:  303-238-7378 Monday – Friday 8am to 4:30pm.
TTY/TDD 800-659-2656