Colorado’s published individual guide shows a 4.4% income-tax rate for the 2025 tax year and requires part-year residents and nonresidents to use the DR 0104PN calculation schedule. Check the correct year’s guide before filing because Colorado’s rate can vary by year.
Key takeaways
- Colorado’s individual income-tax guide explains that tax is calculated from modified federal taxable income and that part-year residents and nonresidents use apportionment. It lists a 4.4% rate for tax year 2025 and notes that the rate varies by year.
- Colorado’s DR 0104 booklet includes DR 0104PN, the part-year resident and nonresident tax calculation schedule. Preserve the federal workpapers, Colorado W-2 details, and completed schedule together.
How Colorado Travel Nurse Taxes works
Colorado’s individual income-tax guide explains that tax is calculated from modified federal taxable income and that part-year residents and nonresidents use apportionment. It lists a 4.4% rate for tax year 2025 and notes that the rate varies by year.
Colorado’s DR 0104 booklet includes DR 0104PN, the part-year resident and nonresident tax calculation schedule. Preserve the federal workpapers, Colorado W-2 details, and completed schedule together.
Which return and records may be needed?
Use the current Colorado guide, not an old recruiter worksheet, and verify state wages and withholding. If you remain resident elsewhere, your resident return may have a credit mechanism for income Colorado taxed; retain both returns.
Read the complete multi-state taxes guide.
Why state residency and your federal tax home are different
A state return asks which state may tax income. The federal travel-nurse tax-home analysis asks whether you were away from a qualifying tax home and incurred duplicated living expenses. One label does not establish the other, so keep the records for each question separate.
See the travel nurse tax-home guide.
What to do before your first paycheck
- Use Colorado’s guide for the exact tax year.
- Save state wage and withholding information from every Colorado W-2.
- Keep DR 0104PN with assignment-location records.
Run the state mix in the Contract Analyzer.
FAQ
What is Colorado’s tax rate for a travel nurse?
Colorado lists 4.4% for the 2025 tax year and says the rate can vary by year.
Do nonresident nurses use DR 0104PN?
Colorado includes that schedule for part-year residents and nonresidents.
Does Colorado tax all nonresident income?
Colorado describes an apportionment process for nonresidents.
Does a Colorado return change my tax home?
No. A state return and federal tax-home analysis are distinct.
Sources and filing note
This is general educational information, not individualized tax advice. Tax forms and rules change; use current official instructions and consult a qualified tax professional for a multi-state or tax-home question.