If I work for a company headquartered in Texas, but the work was done in Colorado, and I wasn't paid until later in Texas, do I have to file colorado's income tax?

[zmotuck]

I guided a backpacking trip in Colorado and was compensated for it through the company. However they are based out of Texas where I live. I also didn't receive payment until I was back living in Texas.

[rjs · Accepted solution]

You do have to file a Colorado nonresident tax return. The money you earned for work you did in Colorado is Colorado source income, and is subject to Colorado income tax. What matters is where you did the work, not where the company is located or where you received the payment.

[zmotuck]

Okay, awesome, thank you for the clarification. Now I have another question. What if I only made $400? Do I even need to report that small of an amount?

[rjs]

Is $400 your total income for the year, or is that just the amount you made in Colorado? Were you paid the $400 as and employee (you got a W-2), or as an independent contractor?

You are required to file a Colorado return if you are required to file a federal return and you have any Colorado income at all, no matter how little.

If you made $400 or more as an independent contractor (also called self-employed or in business for yourself) you are required to file a federal return, even if you had no other income.

If you were a W-2 employee, whether you are required to file a federal return depends on a number of factors. You can use the tool at the following link on the IRS web site to find out if you are required to file.

<a rel="nofollow" target="_blank" href="https://www.irs.gov/uac/do-i-need-to-file-a-tax-return">https://www.irs.gov/uac/do-i-need-to-file-a-...>