Live in Colorado, work in Utah
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,450 a year
Living in Colorado and working in Utah, you'd pay about $4,450 in state income tax on $100,000 of wages, $758 more than if you worked in Colorado.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To UT | To CO | Total | If you worked in CO |
|---|---|---|---|---|
| $50,000 | $1,672 | $0 | $1,672 | $1,492 |
| $75,000 | $3,110 | $0 | $3,110 | $2,592 |
| $100,000 | $4,450 | $0 | $4,450 | $3,692 |
| $150,000 | $6,675 | $0 | $6,675 | $5,892 |
| $250,000 | $11,125 | $0 | $11,125 | $10,292 |
Single filer, all wages earned in Utah, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Utah tax. If Colorado's tax is higher, withhold the difference for Colorado too (or make estimated payments) to avoid an underpayment penalty.
- File the Utah nonresident return first, then claim the credit for taxes paid to another state on your Colorado resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Utah income tax if I live in Colorado?
Yes. Utah taxes wages earned there by nonresidents. On $100,000 that's about $4,450.
Do I have to file taxes in both Colorado and Utah?
Usually yes: a nonresident return in Utah and a resident return in Colorado, where you claim a credit for the tax paid to Utah. File the Utah return first.
Will I be taxed twice?
Not on the same state-level wages. Colorado credits the tax you pay Utah, so your total is about $4,450 on $100,000, compared with $3,692 if you also worked in Colorado. Local city or county taxes may still apply.
Related
- Live in Utah, work in Colorado
- Moving from Colorado to Utah
- Moving from Utah to Colorado
- Live in Colorado, work in Kansas
- Live in Colorado, work in Nebraska
- Live in Colorado, work in New Mexico
- Live in Colorado, work in Oklahoma
- Live in Colorado, work in Wyoming
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.