Are we considered Part-Year Residents or Full-Year Residents of CO?

[Daboa]

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. 

[Cynthiad66 · Accepted solution]

I agree that it is just confusing for no apparent reason but there is always a reason when taxes are involved.

Honestly, did you have income from another state while on the way CO?  I would just go with the full year residency to avoid having to file multiple state returns.  You were driving for the first few days of the year so it is reasonable to say the CO is your resident state for tax purposes.

Are you trying to make a case for resident of another state?  If so let's discuss the facts.  Perhaps you can make that work but, from the information presented, it appears that CO is your resident state.

[leeloo]

You are residents of Colorado. The first paragraph clearly states it.

4. What is a Colorado resident?

A Colorado resident is a person who has made a home in Colorado or a person whose intention is to be a Colorado resident. The Department will consider, among other things, Colorado voter registration, Colorado vehicle registration, Colorado driver license, school registration, property ownership and residence of spouse or children in determining intention to be a Colorado resident. 

5. How do I establish residency in Colorado?

You can establish residency in one of the following ways:

• Own or operate a business in Colorado 
• Are gainfully employed in Colorado
• Reside in Colorado for 90 consecutive days

https://tax.colorado.gov/new-colorado-resident