Live in Utah, work 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 income tax: $4,450 a year
Living in Utah and working in Colorado, you'd pay about $4,450 in state income tax on $100,000 of wages.
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 CO | To UT | Total | If you worked in UT |
|---|---|---|---|---|
| $50,000 | $1,492 | $181 | $1,672 | $1,672 |
| $75,000 | $2,592 | $518 | $3,110 | $3,110 |
| $100,000 | $3,692 | $758 | $4,450 | $4,450 |
| $150,000 | $5,892 | $783 | $6,675 | $6,675 |
| $250,000 | $10,292 | $833 | $11,125 | $11,125 |
Single filer, all wages earned in Colorado, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Colorado tax. If Utah's tax is higher, withhold the difference for Utah too (or make estimated payments) to avoid an underpayment penalty.
- File the Colorado nonresident return first, then claim the credit for taxes paid to another state on your Utah 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 Colorado income tax if I live in Utah?
Yes. Colorado taxes wages earned there by nonresidents. On $100,000 that's about $3,692.
Do I have to file taxes in both Utah and Colorado?
Usually yes: a nonresident return in Colorado and a resident return in Utah, where you claim a credit for the tax paid to Colorado. File the Colorado return first.
Will I be taxed twice?
Not on the same state-level wages. Utah credits the tax you pay Colorado, so your total is about $4,450 on $100,000, compared with $4,450 if you also worked in Utah. Local city or county taxes may still apply.
Related
- Live in Colorado, work in Utah
- Moving from Utah to Colorado
- Moving from Colorado to Utah
- Live in Utah, work in Arizona
- Live in Utah, work in Idaho
- Live in Utah, work in Nevada
- Live in Utah, 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.