I live in CT, but teach an online class in CO. The CO school withholds Federal and CT state taxes (no CO taxes). Do I need to file a CO state return?

[jkreeger]

I live 100% of the year in CT.

Zero ($0.00) CO state taxes are withheld from my paychecks.

[DanielV01 · Accepted solution]

No you do not.  You are a telecommuter.  There are some states that do tax a telecommuter working remotely for a company/entity located in their state as also working in their state (called the convenience of the employer law), but Colorado is not one of those states.  To be taxed in Colorado you need to be physically present in Colorado.

So you will only need to file a Connecticut resident return.