Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-110
Apportionment of tax in the case of a part-year resident
# (1)
In the case of an individual who is a resident of Colorado for part of his taxable year, the tax imposed by section 39-22-104 shall be apportioned in the ratio of that part of his federal adjusted gross income which relates to the period of the year he was a Colorado resident to his total federal adjusted gross income, both modified as provided in section 39-22-104.
# (2)
A taxpayer filing a part-year resident return shall also file as a nonresident on the same return as provided in section 39-22-109 for the remaining portion of his federal taxable year in the event the taxpayer has income within such remaining portion derived from sources within Colorado, as defined in section 39-22-109 (2).
# (3)
Repealed.
# (4)
In determining apportioned federal adjusted gross income which relates to the period of the year a part-year resident was a resident as required in subsection (1) of this section, S corporation income shall be apportioned as provided in section 39-22-326. Source: L. 87: Entire part R&RE, p. 1432, § 2, effective June 22. L. 88: (1) R&RE and (3) repealed, pp. 1314, 1317, §§ 6, 17, effective May 29. L. 92: (4) added, p. 2266, § 5, effective April 16. Editor's note: This section is similar to former § 39-22-116 as it existed prior to 1987.
Amendment history
L. 87: Entire part R&RE, p. 1432, § 2, effective June 22. L. 88: (1) R&RE and (3) repealed, pp. 1314, 1317, §§ 6, 17, effective May 29. L. 92: (4) added, p. 2266, § 5, effective April 16.
Source: view the official text
In this article (40 sections)
- 39-22-101 · Short title
- 39-22-102 · Legislative declaration
- 39-22-103 · Definitions - construction of terms
- 39-22-104 · Income tax imposed on individuals, estates, and trusts -…
- 39-22-104.5 · Pretax payments - catastrophic health insurance - repeal
- 39-22-104.6 · Pretax payments - medical savings accounts - repeal
- 39-22-105 · Alternative minimum tax
- 39-22-106 · Colorado personal exemptions of a resident individual
- 39-22-107 · Income tax filing status
- 39-22-107.5 · Income tax filing status - innocent spouse relief
- 39-22-108 · Credit for tax paid other states
- 39-22-108.5 · Dual resident trusts - income tax calculation
- 39-22-109 · Income of a nonresident individual for purposes of Colorado…
- 39-22-110 · Apportionment of tax in the case of a part-year resident
- 39-22-110.5 · Reacquisition of residency during active duty military…
- 39-22-111 · Accounting periods and methods
- 39-22-112 · Persons and organizations exempt from tax under this article
- 39-22-114.5 · Tax credit for investment in technologies for recycling…
- 39-22-116 · Tax tables for individuals
- 39-22-119 · Expenses related to child and dependent care - refundable…
- 39-22-119.5 · Child care expenses tax credit - legislative declaration…
- 39-22-121 · Credit for child care facilities - legislative declaration…
- 39-22-122 · Long-term care insurance credit
- 39-22-123 · Earned income tax credit - refund of state excess revenues…
- 39-22-123.5 · Earned income tax credit - legislative declaration -…
- 39-22-123.7 · Earned income tax credit - pilot program - pre-populated…
- 39-22-129 · Child tax credit - legislative declaration - definitions -…
- 39-22-130 · Family affordability tax credit - tax preference…
- 39-22-201 · Partners, not partnership, subject to tax
- 39-22-202 · Resident partners - definition
- 39-22-203 · Nonresident partners
- 39-22-204 · Accounting periods and methods
- 39-22-206 · Foreign source income of export taxpayers
- 39-22-300.1 · Short title - citation
- 39-22-301 · Corporate tax imposed - repeal
- 39-22-302 · S corporations
- 39-22-303 · Dividends in a combined report - foreign source income -…
- 39-22-303.1 · Interstate banking or branching - nondiscriminatory tax…
- 39-22-303.5 · Single-factor apportionment of business income -…
- 39-22-303.6 · Market-based apportionment of the income of a taxpayer…