live in CO and work in WY

[chin08]

I want to find out if I live in CO and work in WY, where I need to file CO state income tax return.  Can I deduct the living expense in WY on my CO tax return?

[MaryK4]

No, you cannot deduct the living expenses for working in Wyoming.  The IRS considers your regular place of business your "tax home" so you cannot deduct living expenses.  

[chin08]

the company I work in WY is located in WY, they do not have a CO location.  so I still need to file CO income tax and not able to deduct the living expense in WY 

[DaveF1006]

No. There is no provision for you to claim living expenses in Wyoming on your Colorado return, if this is what you are asking.

@chin08