Who is a resident of Colorado for state income tax purposes?

A resident of Colorado for state income tax purposes is defined as an individual who has established their permanent home in the state or spends more than 183 days in Colorado during the tax year. Additionally, a person can be considered a resident if they are a full-time student or if they maintain a permanent home in Colorado while residing elsewhere temporarily. Residents are subject to Colorado state income tax on all income earned, regardless of its source.