Live in Colorado, work in Utah
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Colorado: Colorado Department of Revenue (opens in new tab)
- Utah: Utah State Tax Commission - Information for Utah Businesses (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Colorado, ordinary employee wages and all workdays physically in Utah. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $4,450 a year
Modeled annual state income tax for living in Colorado and working in Utah: about $4,450 on $100,000 of wages, $758 more than if you worked in Colorado.
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Tax guide and official sources: live in Colorado, work in Utah
Official agency starting points: Colorado tax agency (opens in new tab) · Utah tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | Utah work state | Colorado home state |
|---|---|---|
| Tax before the modeled other-state credit | $4,450 | $3,692 |
| Modeled other-state credit subtracted | $0 | $3,692 |
| Tax after that credit | $4,450 | $0 |
Total: $4,450 + $0 = $4,450 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
The modeled credit is applied in Colorado, the home state. Actual eligibility and credit limits require the state instructions. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To UT | To CO | Modeled 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?
The modeled state credit reduces overlap on eligible wages; separate local taxes or sourcing differences can still leave additional tax. 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.