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Colorado Administrative Code
Department 200 - Department of RevenueDivision 201 - Taxation Division
Rule 1 CCR 201-2 - INCOME TAX
Rule 39-22-103(8)(b) - Military Servicemember Resident Individual

Colo. Code Regs. 39-22-103(8)(b)

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Current through Register Vol. 47, No. 20, October 25, 2024
Rule 39-22-103(8)(b) - Military Servicemember Resident Individual
(1)Servicemember. A servicemember whose domicile is Colorado and who spends at least 305 days of the tax year stationed outside of the fifty state boundary of the United States of America, the District of Columbia or a United States possession on active military may, but is not required to, elect for that tax year to be treated as a nonresident of Colorado for Colorado income tax purposes. The servicemember makes this election on their Colorado income tax return.
(2)Servicemember Spouse. The spouse of a servicemember described in paragraph (1), above, may also, but is not required to, elect to be treated as a nonresident of Colorado for purposes of Colorado income tax for the tax year if:
(a) the spouse spends at least 305 days of the tax year outside the United States and District of Columbia or a United States possession for the purpose of accompanying their spouse, and
(b) the servicemember elects, pursuant to paragraph (1), above, to be treated as a nonresident of Colorado.
(3) The 305 days do not have to be consecutive days, but all 305 days must occur within the tax year for which the election is made.

39-22-103(8)(b)

Colorado Register, Vol 37, No. 14. July 25, 2014, effective 8/14/2014
37 CR 18, September 25, 2014, effective 10/15/2014
37 CR 19, October 10,2014, effective 10/30/2014
37 CR 22, November 25, 2014, effective 12/16/2014
38 CR 04, February 25, 2015, effective 3/17/2015
38 CR 07, April 10, 2015, effective 4/30/2015
38 CR 11, June 10, 2015, effective 6/30/2015
38 CR 22, November 25, 2015, effective 12/15/2015
38 CR 24, December 25, 2015, effective 1/14/2016
38 CR 24, December 25, 2015, effective 1/19/2016
39 CR 01, January 10, 2016, effective 1/30/2016
39 CR 16, August 25, 2016, effective 9/14/2016
40 CR 08, April 25, 2017, effective 5/15/2017
40 CR 12, June 25, 2017, effective 7/15/2017
40 CR 16, August 25, 2017, effective 9/14/2017
40 CR 23, December 10, 2017, effective 1/1/2018
41 CR 14, July 25, 2018, effective 8/14/2018
41 CR 20, October 25, 2018, effective 11/14/2018
42 CR 02, January 25, 2019, effective 12/18/2018
42 CR 02, January 25, 2019, effective 12/18/2018, expires 4/17/2019
42 CR 06, March 25, 2019, effective 4/14/2019
43 CR 04, February 25, 2020, effective 3/16/2020
43 CR 13, July 10, 2020, effective 6/2/2020
43 CR 17, September 10, 2020, effective 9/30/2020
44 CR 03, February 10, 2021, effective 3/2/2021
44 CR 07, April 10, 2021, effective 4/30/2021
44 CR 08, April 25, 2021, effective 5/15/2021
45 CR 01, January 10, 2022, effective 1/30/2022
45 CR 04, February 25, 2022, effective 3/17/2022
45 CR 05, March 10, 2022, effective 3/30/2022
46 CR 11, June 10, 2023, effective 5/2/2023
46 CR 09, May 10, 2023, effective 5/30/2023

1. See, Department Rule 39-22-103(8)(a) for information on what constitutes a Colorado resident. 2. Servicemembers Civil Relief Act of 2003 (50 USC App. § 501-597b) and the Military Spouses Residency Relief Act (Public Law 111-97).