domicile is based on where you maintained a permanent place of abode. Just because you temporarily left to work in another state does not create domicile there. You create domicile by intent, transfer of drivers license, voting rights, bank accounts, etc. Every state has different rules on whom needs to file. I would think based on what you stated and the rules that you were a resident of Utah until October, during the time you were a resident of UTAH, you would get a credit for taxes paid to CO through october. Then you were both a part year resident of Co. from October to December and a non-resident of CO from July to October. So you have to complete the non-resident CO return for the July-Oct which should give you a credit on your Utah return. You then would complete your Utah part year resident return for the Jan-Oct. getting a credit for taxes on CO part year. You then would complete a part year resident CO return with no credit for taxes paid to other states unless UT taxes were withheld still.
UTAH: A
Utah resident
is a person who meets one or more of the following
https://incometax.utah.gov/instructions/resident :
is domiciled in Utah for the entire year, even if temporarily outside of Utah for an extended period of time;
is domiciled in Utah for any period of time during the tax- able year, but only for the duration of that period; or
even though domiciled outside Utah, maintains a place of abode in Utah and spends 183 or more days of the taxable year in Utah.
When determining whether a person spends 183 or more days in Utah, a “day” means a day in which the person spends more time in Utah than in any other state.
183-Day Test
If you are a Utah resident, based only on your being in Utah for 183 days or more during the taxable year, and:
neither you nor your spouse is domiciled in Utah, and
your spouse was not in Utah for 183 days or more,
file TC-40B, Non or Part-year Resident Schedule.
These rules do not apply to military personnel or their spouses who are in Utah on military assignment, unless they are Utah residents.
All income received during the period of Utah residency is taxable in Utah, regardless of where that income is earned, unless specifically exempted.
See Tax Commission rule R865-9I-2 for more information.
A
nonresident
is a person who was not domiciled in Utah or was in Utah for temporary purposes for less than 183 days during the taxable year or does not maintain a place of abode in Utah. ...
https://incometax.utah.gov/instructions/nonresidents
COLORADO https://www.colorado.gov/pacific/sites/default/files/NewResidentGuide.pdf 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.
A part-year resident is an individual who was a
resident of Colorado for only part of the tax
year. This includes anyone who moved into, or
out of, Colorado at any time during the calendar
year.
A nonresident is an individual who did not reside
within the boundaries of Colorado at any time
during the tax year but the person may have
temporarily lived and/or worked in Colorado or
may have received income from a Colorado
employer or partnership.
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