Domicile Test for Colorado State Taxes
In addition to the statutory test, the Colorado Department of Revenue Online system considers your domicile when assessing tax residency. Your domicile is your true, fixed, and permanent home. Factors that influence domicile determination include family location, employment, business interests, property ownership, and community ties. Even if you spend less than 183 days in Colorado, you may still be considered a resident for Colorado state tax return purposes if the state is your domicile. This assessment is crucial when filing your CO state tax return.