In the case of a part-year resident, any income that relates to that part of the year while he or she was a Colorado resident and any other income derived from Colorado sources are both subject to Colorado income tax. In general, any part of a nonresident’s income that is derived from Colorado sources is subject to Colorado income tax. Americans with Disabilities Act (ADA) AccommodationsĪn individual may owe Colorado income tax and be required to file a Colorado income tax return even if that individual was not a resident of Colorado for the entire year.
