Colorado § 39-22-326 Part-year residence

Colorado Statutes

§ 39-22-326 — Part-year residence

Colorado § 39-22-326

Title 39Taxation

Art.Income Tax

This text of Colorado § 39-22-326 (Part-year residence) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-22-326 (2026).

Text

For the purposes of this subpart 2, if a
shareholder of an S corporation is both a resident and a nonresident of this state
during any taxable period, such shareholder's pro rata share of the S corporation's
income attributable to the state and income not attributable to the state for the
taxable period shall be further prorated between such shareholder's periods of
residence and nonresidence during the taxable period, in accordance with the
number of days in each period.

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For the purposes of this subpart 2, if a
shareholder of an S corporation is both a resident and a nonresident of this state
during any taxable period, such shareholder's pro rata share of the S corporation's
income attributable to the state and income not attributable to the state for the
taxable period shall be further prorated between such shareholder's periods of
residence and nonresidence during the taxable period, in accordance with the
number of days in each period.