Income 6: Part-Year Resident and Nonresident Individuals

income from all states and Form 104PN will then be used to apportion Colorado and non-Colorado income. 2. Use the Colorado taxable income calculated in step 1 to determine the full-year tax (see the tax table in the instructions for Form 104). This is the “tentative tax”, which usually is more than the tax that is actually due. ................
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