Moved from Ohio to Colorado Mid-Year: Which State Tax Returns Do You File?
Answer
Ohio for the first part of the year, Colorado for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
Last verified
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · OhioForm IT 1040 with Schedule IT NRS
File a Ohio part-year return covering the months you lived in Ohio. A part-year resident of Ohio reports the income received while a Ohio resident, plus any Ohio-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-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.
The two states, side by side
| Ohio | Colorado | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | 5 (Form IT 4NR) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT 1040 with Schedule IT NRC | Form DR 0104 with Schedule DR 0104PN |
| Part-year return | Form IT 1040 with Schedule IT NRS | Form DR 0104 with Schedule DR 0104PN |
| Credit for other-state tax | Ohio Schedule of Credits (resident credit) | Form DR 0104CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | Ohio Department of Taxation | Colorado Department of Revenue — Taxation Division |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Colorado and working in Ohio 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: Ohio → ColoradoBoth states — credit offsets the double tax
- Remote worker: Ohio → ColoradoHome state only
- 1099 contractor: Ohio → ColoradoHome state, plus the client state if you work there
Other Ohio pairs
Questions people actually ask
I moved from Ohio to Colorado mid-year. Do I have to file in both states?
Ohio for the first part of the year, Colorado for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
How do I split my income between Ohio and Colorado?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Ohio resident belongs on the Ohio return and income received afterwards on the Colorado 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 Ohio and Colorado rules on this page were last checked against Ohio Department of Taxation and Colorado Department of Revenue — Taxation Division 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.
- Ohio Department of Taxation — individual income taxaccessed 2026-08-07
- Ohio — Form IT 4NRaccessed 2026-08-07
- Colorado Department of Revenue — Taxation Division — individual income taxaccessed 2026-08-07