Moving to Colorado: residency checklist

Your domicile is the place you treat as your permanent home, so the new home has to be the one you really live in. States compare your homes: California's FTB lists the location of your principal residence as a factor, New York's Tax Department reviews the homes you keep and how you use each, and Utah's code compares the living accommodations you have in each state.

Keep as proof: Signed lease or deed, move-in date, and a first utility bill at the new address

File IRS Form 8822 for your home mailing address (the form's instructions say a change generally takes 4 to 6 weeks). USPS says mailers such as banks and government agencies do not forward sensitive mail like driver's licenses, voter registration, credit cards, bank statements or insurance papers, so change your address with each sender directly. Utah's code counts the address you list on mail and tax returns.

Keep as proof: Copy of Form 8822 with proof of mailing, plus address-change confirmations from your bank and insurers

California's FTB lists the state where you are registered to vote as a residency factor, and New York's guidelines look at where you are registered and whether you vote there, including in primary and local elections. The federal National Mail Voter Registration Form can report a change of address and asks for the address where you were registered before; follow your own state's instructions on it, because each state runs registration differently.

Keep as proof: Voter registration confirmation (card or online confirmation page)

Applies if you have children

States look at where your family lives. California's FTB lists the location of your spouse/RDP and children, New York's Tax Department says where minor children attend school can be one of the most important factors, and Utah's code counts where a dependent is enrolled in school.

Keep as proof: School enrollment confirmation and the first report card or school record showing the new address

California's FTB lists where your banks are and where your doctors, dentists, accountants and attorneys are. Not every state weighs these: Minnesota's statute says the Commissioner and courts may not consider where your attorney, CPA or financial adviser is or where you open accounts, and New York's guidelines call the mere location of bank accounts a non-factor. Treat this as supporting evidence, not proof on its own.

Keep as proof: New-patient and account-opening confirmations showing the new address

New York's guidelines list legal documents that name a place as your domicile or primary residence, such as a will, as a factor (a secondary one), and Utah's code counts asserting residency in a document you file with a court or government body. Ask your attorney to review your will, trust and powers of attorney so they match your move.

Keep as proof: Signed copies of the updated documents

iReside logs where you are every day, so you have auditable proof of the day you moved and of the days you spend in your old state. Day counts matter: Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for as many years as your old state can still check.

Keep as proof: iReside day report for the year

Applies if you drive

Deadline: Within 30 days of establishing Colorado residency

Colorado says transfer your driver's license within 30 days of establishing residency. You count as a resident if you own or operate a business in Colorado, are employed there, or reside in Colorado for 90 consecutive days.

Keep as proof: Copy of the Colorado license

Applies if you are a registered voter

Deadline: Live in Colorado at least 22 days before the election

To vote you must live in Colorado at least 22 days immediately before an election you intend to vote in. You can register until 7:00 PM on Election Day. Colorado lists voter registration as evidence of domicile.

Keep as proof: Voter registration confirmation

Applies if you own a vehicle

Deadline: Within 90 days of becoming a Colorado resident

You must register your vehicle within 90 days of becoming a resident. Title and registration are completed in person at your county motor vehicle office, with Form DR 2504 (Colorado Residency Establishment) and proof of residency such as a utility bill, lease agreement or mortgage statement.

Keep as proof: Colorado registration and the signed DR 2504

Colorado says domicile is shown by objective evidence and no one factor is determinative. Listed evidence: a resident state tax return, driver's license, motor vehicle registration, voter registration, residency of spouse and dependents, ownership and occupation of real property, and in-state tuition status. Once established, domicile continues until you establish domicile in another state.

Keep as proof: Dated copies of each item as you complete it

Deadline: With your Colorado return for the year you moved

If you are domiciled in Colorado for only part of the year you are a part-year resident. Income earned while domiciled in Colorado is taxable in Colorado, and income earned while domiciled elsewhere is taxable only if it comes from Colorado sources. Form 104PN apportions the tax by dividing modified Colorado AGI by modified federal AGI.

Keep as proof: Copy of the filed return and move date

A home you keep is the first thing a state looks at. New York's guidelines weigh whether you made real efforts to sell it (for example by hiring a real estate firm) and moved your belongings out, and California's FTB lists the location of your principal residence. If you keep the old home, the old state may compare it with your new one, and keep a day log.

Keep as proof: Listing agreement, closing statement, lease termination or new rental lease for the old home

New York's guidelines treat the location of items you hold near and dear (family heirlooms, art, collections, photo albums, pets) as a primary factor, and note that a mover's bill of lading or an insurance statement can document the move. Items left behind in the old state can suggest you have not given it up.

Keep as proof: Mover's bill of lading or inventory, and an insurance policy showing the new address

File a permanent change of address at the Official USPS Change of Address site (identity verification required) or at a Post Office. USPS says to allow at least 7 to 10 business days after approval for it to start, so file before moving day.

Keep as proof: USPS confirmation email

Applies if you are a registered voter

California's FTB lists where you are registered to vote as a residency factor, New York's guidelines look at where you are registered and how you voted, and Utah's code treats voting in the state, without being registered in another state, as establishing domicile there. Register in your new state (the federal form asks for your previous registration address), then stop voting from the old one and ask your old election office how to cancel.

Keep as proof: Confirmation that the old registration was cancelled or moved

California's FTB lists where your social ties are, such as your place of worship, professional associations and clubs, and Utah's code counts membership in a church, club or similar group in the state. Resign, transfer or switch to non-resident status where you can, and join local groups in your new state.

Keep as proof: Resignation or transfer letters and new membership confirmations

Keep iReside running through the move year and after: it logs where you are every day, so you have auditable proof of when you left and of any days you spend back in the old state. Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for the years your old state can still check.

Keep as proof: iReside day report for the year

Colorado looks at objective evidence of domicile, with no single factor determinative: a resident tax return, driver's license, vehicle registration, voter registration, residency of spouse and dependents, ownership and occupation of real property, and tuition residency status. A domiciliary stays one even if they temporarily reside elsewhere, until they establish domicile in another state.

Keep as proof: New-state license, registration, voter confirmation, and lease or deed

Deadline: With your Colorado return for the year you left

You are a Colorado resident only for the part of the year you were domiciled in Colorado. Income recognized while domiciled here is taxable in Colorado; after you leave, only Colorado-source income is taxable (retirement income received by a nonresident is not Colorado-source). Complete Form 104PN with your Colorado return, which computes tax as if you were a full-year resident and multiplies by the apportionment percentage. A credit for taxes paid to another state is available only for income recognized while a Colorado resident and derived from another state.

Keep as proof: Copy of the filed return

Applies if you keep your old home

Deadline: Each tax year

Someone not domiciled in Colorado is still a resident if they maintain a permanent place of abode in Colorado and spend more than six months of the tax year in the state in aggregate. The rule generally does not apply to a person who changes domicile into or out of Colorado during the year.

Keep as proof: Day log