Filing

Each Colorado resident, part-year resident, or nonresident with income from Colorado sources is required to file a Colorado return if they are required to file a federal income tax return or they incur a Colorado tax liability. If an individual is not required to file a federal income tax return, they generally are not required to file a Colorado income tax return. Please see the instructions for IRS Form 1040 for additional information about federal filing requirements.

An individual who is not required to file a Colorado return may nonetheless file a Colorado return to request a refund for any wage withholding or refundable credits for which they are eligible.

Returns may be filed electronically either directly through the Department’s Revenue Online filing system or through one of the IRS’s e-File options. Taxpayers may also elect to file a paper, rather than electronic return. For additional information about filing options, please visit the IRS website and the Department webpage for online filing .