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.
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.
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.
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)?
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.