Solved
i do not live in colorado but use the address of my son. i have lived overseas for the past 17 years.
If you do not have a domicile in Colorado, you do not need to file a CO return.
Per CO, individuals who abandon their Colorado domicile and become permanent residents of a foreign country no longer have to file Colorado returns. However, they would have to file a Colorado tax return as a nonresident if they had Colorado-sourced income (e.g., rental income). Such individuals bear the burden of proving their abandonment of Colorado residency.
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