Colorado tax residency rules
Threshold: 183 days · Days + Abode · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
CO Statutory Residency
- Type
- Days + Abode
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Statutory resident if you spend more than the threshold days AND maintain a permanent place of abode in the jurisdiction.
Generally, if you keep a permanent place of abode in Colorado and spend more than six months (about 183 days) of the year in the state, Colorado treats you as a resident, even if domiciled elsewhere.
CO DomicileInformational
- Type
- Facts & Circumstances
- Threshold
- No fixed threshold
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections, home, family, business, social ties, time spent. No fixed day threshold.
Generally, if Colorado is your domicile, you are taxed as a resident even while temporarily absent.
Colorado tax residency, FAQ
How many days can I spend in Colorado before becoming a tax resident?
Generally, spending more than 183 days in Colorado during a calendar year can make you a tax resident, provided you also maintain a permanent place of abode there. Generally, if you keep a permanent place of abode in Colorado and spend more than six months (about 183 days) of the year in the state, Colorado treats you as a resident, even if domiciled elsewhere.
How does Colorado count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Colorado use?
Colorado measures residency over calendar year (jan 1 – dec 31).
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