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As a remote worker, you must pay tax on all your income to the state you live in (if your state has personal income tax). This is true no matter where your employer is located.
Colorado residents must file this return if they are required to file an income tax return with the IRS, even if they do not have a Colorado tax liability. Otherwise, the Department may file a return on your behalf and our return might not consider your unique tax situation.
You can establish residency in one of the following ways: Own or operate a business in Colorado. Are gainfully employed in Colorado. Reside in Colorado for 90 consecutive days.
A part-year residents or nonresidents Colorado income tax is calculated by first multiplying their Colorado taxable income by the Colorado income tax rate for the tax year and then multiplying the result by the individuals apportionment percentage. The Colorado income tax rate for tax year 2023 is 4.4%.
Colorado imposes a tax on the income of every Colorado resident individual. Colorado income tax also applies to the Colorado-source income of any nonresident individual.

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DR 0104PN - Part-Year Resident/Nonresident Calculation Schedule | Department of Revenue - Taxation. Site Search.
A nonresident is required to file a Colorado income tax return if they: are required to file a federal income tax return, and. had taxable Colorado-sourced income.
Colorado statute exempts from state and state-collected sales tax all sales to the United States government and the state of Colorado, its departments and institutions, and its political subdivisions (county and local governments, school districts and special districts) in their governmental capacities only (39-26-

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