NOTICE!

The Colorado Earned Income Tax Credit (EITC) will be reduced in Tax Year 2026 (calendar year 2027). Please see the EITC Assistant for additional information.

The federal earned income credit (“federal EITC”) is a refundable tax credit for low- and middle-income working individuals and families whose earnings are below an income threshold. Colorado also offers a refundable earned income tax credit (“Colorado EITC”) for residents of Colorado, based on the federal credit. Under certain circumstances, taxpayers who are not eligible for the federal EITC may still be eligible to claim the Colorado EITC.

This publication is designed to provide general guidance regarding the Colorado EITC and to supplement the guidance provided in the Colorado Individual Income Tax Guide . Nothing in this publication modifies or is intended to modify Colorado’s statutes or regulations. Taxpayers are encouraged to consult their tax advisors for guidance regarding specific situations.