Residents are individuals:
- Who are domiciled in Colorado,
- Who intend to be a Colorado resident as determined by the Department of Revenue, or
- Who maintain a permanent home in Colorado and spend more than six months in Colorado during the year.
Part-year residents are individuals who move into or out of Colorado during the year.
Nonresidents are individuals who do not consider Colorado to be home at any time during the year even though the individual may have temporarily resided and/or worked in Colorado.