TomD8
Level 15

Deductions & credits

Colorado Regulation 39-22-103(8)(A) specifically states:

 

Once a person’s domicile is established in a state, it will continue to be the person’s domicile until the person establishes domicile in another state.

https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=6070&fileName=1%20CCR%20201-2

 

Therefore you must file as a full-year CO resident until you establish a new permanent home - a new domicile - in another state.   Living on the road or in temporary lodging such as hotels does not constitute establishing a new domicile.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.