Sorry I was not clear. Client lived and worked and collected UE in Colorado until 8/1/20. Moved to UT. Was recalled to work at same job in CO where he commuted back and forth from UT to CO and given travel stipend of 400/mo. I filed CO DR-104, DR-104PN part year resident and UT TC-40, TC-40B part year resident returns. Client NEVER worked in UT. Employer and work site is in CO.