Here is Colorado's law:
A nonresident is required to file a Colorado income tax return if they:
- are required to file a federal income tax return, and
- had taxable Colorado-sourced income.
https://tax.colorado.gov/part-year-and-nonresident
Filing a CO tax return in that situation is a legal, not a technical, requirement.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
