Moved from Colorado to Maryland Mid-Year: Which State Tax Returns Do You File?
Answer
Two returns, split at the move date. Colorado and Maryland both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
Last verified
Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.
What you file
- 1Part-year return · ColoradoForm DR 0104 with Schedule DR 0104PN
File a Colorado part-year return covering the months you lived in Colorado. A part-year resident of Colorado reports the income received while a Colorado resident, plus any Colorado-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · MarylandForm 502 (part-year resident)
File a Maryland part-year return covering the months you lived in Maryland. A part-year resident of Maryland reports the income received while a Maryland resident, plus any Maryland-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Colorado | Maryland | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | 4 (Form MW507) |
| Convenience rule | No | No |
| Nonresident return | Form DR 0104 with Schedule DR 0104PN | Form 505 with Form 505NR |
| Part-year return | Form DR 0104 with Schedule DR 0104PN | Form 502 (part-year resident) |
| Credit for other-state tax | Form DR 0104CR | Form 502CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | Colorado Department of Revenue — Taxation Division | Comptroller of Maryland |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Maryland and working in Colorado gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Colorado → MarylandBoth states — credit offsets the double tax
- Remote worker: Colorado → MarylandHome state only
- 1099 contractor: Colorado → MarylandHome state, plus the client state if you work there
Other Colorado pairs
Questions people actually ask
I moved from Colorado to Maryland mid-year. Do I have to file in both states?
Two returns, split at the move date. Colorado and Maryland both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
How do I split my income between Colorado and Maryland?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Colorado resident belongs on the Colorado return and income received afterwards on the Maryland return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Colorado and Maryland rules on this page were last checked against Colorado Department of Revenue — Taxation Division and Comptroller of Maryland on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Colorado Department of Revenue — Taxation Division — individual income taxaccessed 2026-08-07
- Comptroller of Maryland — individual income taxaccessed 2026-08-07
- Maryland — Form MW507accessed 2026-08-07