The Colorado guide for Income Tax Topics: Part-Year Residents and Nonresidents says the following:
"In general, an individual is a Colorado resident if either:
the individual is domiciled in Colorado; or
the individual maintains a permanent place of
abode in Colorado and spends, in aggregate, more
than six months of the tax year in Colorado.
If an individual does not meet the criteria for Colorado
residency at any time during the tax year, the individual
is a nonresident. If an individual is domiciled in Colorado
for only part of the year, they are a part-year resident. "
We moved out of our old state on 1/1/22, drove across the country, and began residing in CO on 1/5/2022. By my reading of this guidance, we are Part-Year Residents. However, I was told by a CO tax agent that Part-Year residency is only for those who live in CO for fewer than 6 months by the 1st paragraph above. I'm hesitant to doubt their advice, but I see the 1st paragraph as establishing residency vs. non-residency, not part-year-residency. It also doesn't make sense to me that Part-Year residency would only be for those living in CO for 6 months or fewer because that could be communicated so much more clearly.
