Resident Types
Full Year Resident: An individual who was a resident of Colorado on or before January 1 and continued so through or after December 31.
Part-Year Resident: 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 their home here OR
- Moved out of Colorado with the intention of making their home elsewhere any time during the tax year. Non-resident An individual who was not living in Colorado at any time during the tax year. However, the person may have temporarily lived and/or worked in Colorado or may have received income from a Colorado employer or partnership.
Non-resident:
An individual who was not living in Colorado at any time during the tax year. However, the person may have temporarily lived and/or worked in Colorado or may have received income from a Colorado employer or partnership.