Part 7: Filing and Recordkeeping

Colorado law imposes requirements on individual income taxpayers for both filing and recordkeeping. Every taxpayer that is subject to Colorado income tax must file an annual income tax return and make timely payment of any tax due. Additionally, an amended return must be filed to correct any errors in, or report any changes to, the original return. Finally, taxpayers are required to retain any and all records necessary to determine the correct amount of tax they owe.

This Part 7 outlines filing and recordkeeping requirements applicable to individual income taxpayers.