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us-co/guidance/cdor/individual-income-tax-guide — Individual Income Tax Guide (CDOR page) · Axiom
Axiom
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Colorado
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Guidance
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Cdor
Individual Income Tax Guide (CDOR page)
Individual Income Tax Guide
Part 1: Colorado Residency
Colorado residency
Military servicemembers
Domicile
College students
Statutory residents
Part-year residents
Nonresidents
Additional resources
Statutes and regulations
Forms and guidance
Part 2: Calculating Colorado Income Tax
Colorado taxable income
Colorado income tax rate
Alternative minimum tax (AMT)
Calculating Colorado AMT
Additional resources
Statutes and regulations
Forms and guidance
Part 3: Additions to Taxable Income
Income exempt from federal tax
Non-Colorado state and local bond interest
Addbacks of federal deductions
Deductions for state taxes paid
Overtime compensation deduction addback
Qualified business income deduction
Federal itemized or standard deductions
Tax year 2022
Tax year 2023 and later
Gross conservation easement deduction
Deductions for certain business expenses
Unauthorized alien labor services
Clubs that restrict membership
Food and beverage expense deduction
Business meals deduction
Federal net operating loss (NOL) deduction
Non-Colorado NOL deductions
Recapture of prior subtractions
CollegeInvest contributions
ABLE contributions
Qualifying home savings accounts
Additional resources
Statutes and regulations
Forms and guidance
Part 4: Subtractions from Taxable Income
Income exempted from Colorado taxation
Social security, pensions, and annuities
Income from U.S. government obligations
State income tax refunds
PERA and DPS retirement benefits
Railroad retirement benefits
Military retirement benefits
Military Family Relief Fund grants
Reacquisition of Colorado residency by military servicemember
Qualified reservation income
Compensation for exonerated persons
Olympic medals
Certain employer contributions
529 CollegeInvest accounts
Qualifying home savings accounts
First responder death benefits
Segal AmeriCorps Education Awards
Deductions for expenses and contributions
Charitable contribution subtraction
State tuition program contributions
ABLE contributions
Marijuana business expenses
Natural medicine business expenses
Additional resources
Statutes and regulations
Forms and guidance
Part 5: Income Tax Withholding
Wage withholding
Withholding from gambling winnings
Nonresident withholding and prepayments
Withholding from 1099 payments
Additional resources
Statutes and regulations
Forms and guidance
Part 6: Estimated Tax Payments
Calculating required quarterly payments
Required annual payment
High-income taxpayers
Limitation on use of preceding year’s liability
Net Colorado tax liability
Annualized income installment method
Remitting estimated payments
Farmers and fishermen
Estimated tax penalty
Additional resources
Statutes and regulations
Forms and guidance
Part 7: Filing and Recordkeeping
Filing
Filing status
Joint and several liability
Innocent spouse relief
Original returns
Amended returns for federal adjustments
more →
