Eligibility for Colorado EITC

In general, the Colorado EITC is allowed only to resident individuals who claim and are allowed a federal EITC on their federal income tax return for the same tax year.

However, starting with tax year 2020, the Colorado EITC is also allowed to resident individuals based on the federal EITC they would have been allowed, but were not allowed solely because the resident individual, their spouse, or one or more of their dependents did not have a social security number (SSN) that is valid for employment. To qualify for the Colorado EITC, the resident individual, their spouse, and their dependents, if applicable, must meet all other requirements for the federal EITC. For additional information, please see the Colorado Earned Income Tax Credit Schedule for ITIN Filers or Certain Filers Under Age 25 (DR 0104TN).

Additionally, beginning with tax year 2022, resident individuals under age 25 who do not have a qualifying child and who do not qualify for the federal EITC may be able to claim the Colorado EITC. To qualify for the Colorado EITC, these resident individuals must have a work-eligible social security number and must be either:

Age 24 at the end of the tax year if they are a specified student; or

Age 19-24 at then end of the tax year if they are not a specified student; or

Age 18-24 at the end of the tax year if they are a qualified former foster youth or qualified homeless youth.

For more information regarding these qualifying criteria, please see the Colorado Earned Income Tax Credit Schedule for ITIN Filers or Certain Filers Under Age 25 (DR 0104TN).