Colorado Non-Resident Taxes
You are considered a nonresident if you are legal resident of another state.
Colorado use the Form 104 for Non Residents and Part Year Residents. Check the proper box at the top of Form 104 to indicate whether you are filing as a full-year resident, a part-year resident or as a nonresident. If one spouse is a full-year resident and the other is a part-year resident or a nonresident, check only the part-year resident/nonresident box. Nonresidents must complete a nonresident schedule, form 104PN, to compute the Colorado tax due.
Forms
Use form 104 and check appropriate check box. Use Form 104PN to compute the state tax due.
Reference