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us-co/guidance/cdor/individual-income-tax-guide — Individual Income Tax Guide (CDOR page) · Axiom
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Individual Income Tax Guide (CDOR page)
Penalties and interest
Interest
Penalties
Recordkeeping requirements
Additional resources
Statutes and regulations
Forms and guidance
Part 8: Refunds
Claiming a refund
Carryforward toward next year’s estimated tax
Refund offsets and intercepts
Injured spouse relief
Refund rejections
Form 1099-G
Time allowed for refund claims
Refunds claimed with original returns
Refunds claimed with amended returns
Net operating loss and capital loss carrybacks
Example #1
Example #2
Extensions of the period for claiming refunds
Protective claims
Additional resources
Statutes and regulations
Forms and guidance
Part 9: Assessments
Time period for assessments
Assessments based on a return
Assessments resulting from adjustments
Extensions of the period for assessment
Written agreements with the Department
Bankruptcy and other court proceedings
Protests and appeals
Additional resources
Statutes and regulations
Forms and guidance
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