I'm Active Duty, Colorado is my state of residence, but I have not lived there for 305+ days, I have been serving overseas in Germany, do I report my income to my state?

[kiowa789]

So I am submitting the form 104 nonresident because I'm overseas and have been for 305+ days, but I thought I'm exempted from state income tax if I am active duty and have served in a different country for 305+ days?

[DDollar · Accepted solution]

Yes, if your state of legal residency is Colorado, you need to file a Colorado state tax return.  For information on State of Legal Residence (SLR) and Home of Record (HOR) see: http://www.military.com/money/personal-finance/taxes/home-of-legal-record-for-taxes.html