Income 6: Part-Year Resident and Nonresident Individuals
loss or other loss from a non-Colorado source, this percentage can exceed 100%. The tax from the tax table entered on line 35 will be multiplied by this percentage to determine the apportioned tax for the part-year resident or nonresident. The apportioned tax is reported on line 36 and entered on Form 104 in order to calculate the taxpayer’s ................
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