(1) In the case of an individual who is a resident of Colorado for part of his taxable year, the tax imposed by section 39-22-104 shall be apportioned in the ratio of that part of his federal adjusted gross income which relates to the period of the year he was a Colorado resident to his total federal adjusted gross income, both modified as provided in section 39-22-104.
A taxpayer filing a part-year resident return shall also file as a nonresident on thesame return as provided in section 39-22-109 for the remaining portion of his federal taxable year in the event the taxpayer has income within such remaining portion derived from sources within Colorado, as defined in section 39-22-109 (2).
Repealed.
In determining apportioned federal adjusted gross income which relates to the periodof the year a part-year resident was a resident as required in subsection (1) of this section, S corporation income shall be apportioned as provided in section 39-22-326.
Source: L. 87: Entire part R&RE, p. 1432, § 2, effective June 22. L. 88: (1) R&RE and (3) repealed, pp. 1314, 1317, §§ 6, 17, effective May 29. L. 92: (4) added, p. 2266, § 5, effective April 16.
Editor's note: This section is similar to former § 39-22-116 as it existed prior to 1987. 39-22-110.5. Reacquisition of residency during active duty military service. (1) An individual in active duty military service whose home of record is Colorado and whose state of legal residence commencing on or after January 1, 2016, is a state other than Colorado may reacquire legal residence in the state, regardless of whether the individual has a physical presence in the state, if the individual intends to make Colorado his or her state of legal residence. For purposes of this section, evidence of an intent to make this state an individual's state of legal residence must include one or more of the following:
Registering to vote in the state;
Purchasing residential property or an unimproved residential lot in the state;
Titling and registering a motor vehicle in the state;
Notifying the state of the individual's previous legal residence of the intent to makeColorado the individual's state of legal residence; or
Preparing a new last will and testament that indicates Colorado as the individual'sstate of legal residence.
(2) (a) An individual is presumed to have acquired legal residence in a state other than Colorado for purposes of this section if the individual was stationed in another state while on active duty military service and provides any one of the following:
A state of legal residence certificate, commonly known as a federal "DD Form 2058"or a successor form, signed by the individual indicating the other state as the state of legal residence for the individual;
A federal form W-2 indicating the other state as the state of residence of the individual;
Proof of registration to vote in the other state;
Notification to the state of Colorado of the individual's intent to make the otherstate the individual's state of legal residence; or
A last will and testament that indicates the other state as the individual's state oflegal residence.
(b) If an individual is presumed to have acquired legal residence in a state other than Colorado pursuant to subsection (2)(a) of this section, the presumption may only be overcome with a preponderance of specific evidence that clearly establishes that the individual did not intend to change his or her residence to a state other than Colorado. The presumption shall be liberally construed to conclude that an individual changed his or her residence to a state other than Colorado. Nothing in this section shall be construed to prevent an individual who is not presumed to have a state of legal residence in a state other than Colorado pursuant to subsection (2)(a) of this section from establishing residency in another state by other means.
Source: L. 2015: Entire section added, (HB 15-1181), ch. 233, p. 864, § 3, effective August 5. L. 2019: (2) added, (SB 19-029), ch. 34, p. 109, § 1, effective August 2.
Cross references: For the short title ("Colorado is Honoring Our Military Exemption (Colorado is HOME) Act") and the legislative declaration in HB 15-1181, see sections 1 and 2 of chapter 233, Session Laws of Colorado 2015.