Domicile

“Domicile” is used to describe the place where an individual has demonstrated intent to make a permanent home and legal residence. Both physical presence (see below) and evidence of intent (see below) must be in place to begin the domicile year. A “qualified individual” must reside in Colorado with the intent to make Colorado their permanent home and legal residence.

Colorado residency requires a domicile in Colorado for 12 continuous months on or prior to the first day of classes of each semester. Because domicile is defined as a permanent home and legal residence, being in Colorado solely for school purposes and/or temporarily for other purposes does not qualify as domicile for Colorado residency. Additionally, even if you do not qualify for residency in any other state, you are not guaranteed Colorado residency.

Physical Presence

Physical presence is your actual permanent home and legal residence. Proof of physical presence may include all of the following:

  • Lease agreements
  • Rent receipts
  • Home ownership
  • Notarized statement from a landlord

Evidence of Intent

Evidence of intent to make Colorado your permanent home and legal residence is demonstrated by giving up all your legal ties with your prior state and establishing them with Colorado for 12 continuous months. Proof that demonstrates evidence of intent, as specified by the residency statute, may include all the following:

  • Colorado driver’s license or valid Colorado ID for 12 continuous months
  • Colorado motor vehicle registration for 12 continuous months
  • Permanent, full-time, off-campus employment
  • Colorado voter registration
  • Change in permanent address on all pertinent records
  • Payment of Colorado state income taxes as a Colorado resident
  • Withholding of Colorado state taxes from wages
  • Ownership of residential property in Colorado

You are expected to take appropriate action on all factors relevant to your circumstances

Evidence of Legal Ties Outside of Colorado

Evidence of legal ties outside of Colorado during the domicile year that demonstrate residency in another state may include the following:

  • Failure to file a Colorado state income tax return
  • Failure to have Colorado state income taxes withheld from your wages
  • Filing a Colorado state income tax return as a non-resident
  • Failure to obtain a Colorado driver’s license or Colorado ID
  • Maintenance of a home in another state
  • Prolonged absence from Colorado
  • Vehicle you operate is registered in another state
  • Residing in another state between academic terms or when not enrolled as a student
  • Any other factor unique to the individual which tends to imply your permanent home and legal residence is in another state