If you are a Colorado resident on active duty and you are stationed outside the United States and its territories for 305 days or more during a tax year, you may file your Colorado income taxes as a nonresident. Your spouse may do the same if they went with you.
There is nothing to apply for in advance. File your Colorado return as a nonresident for that tax year.
Orders and travel records showing you were stationed outside the United States for 305 days or more during the tax year.
