Do I need to File a Colorado State Reutrn?

[MA37]

I'm trying to figure out if my son needs to file a Colorado state tax return.  He lived in Colorado from January 1-14, 2020, no job and no income during these 2 weeks.  He held his Colorado driver's license until July 2020 for a number of reasons.  He moved to Tennessee for a job and signed a 12 month lease for an apartment there on January 14, 2020.  Before he could establish residency in TN, his apartment building was hit by a tornado and deemed uninhabitable.  He was in temporary housing for a month and then signed a 13 month lease for a new apartment location.  By the time he had all of his paperwork to establish residency in the new TN apartment, the DMV was closed due to Covid.  As a new resident he was required to apply in person which he could not do until July.  So I'm not sure if Colorado will require him to file a return.  Any insight is appreciated.  Thanks.

[JotikaT2 · Accepted solution]

He would only need to file a return in Colorado if he had any income during his residency within Colorado when he was a resident.  If he did not have any income during this time, he does not have a filing requirement in Colorado.

Colorado Filing Requirements

[MA37]

Thanks.  So since he showed intent of becoming a Tennessee resident when he moved there and signed a lease he not be considered a Colorado resident after he moved (even though he had to wait to get his driver's license)?

[JotikaT2]

Correct.  His intent is the driving force in this situation.  Not being able to get his driver's license updated was due to circumstances beyond his control.  

[MA37]

Thank you for your help!