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CODE OF COLORADO REGULATIONS 10 CCR 2505-10 8.100 Medical Services Board
92 iii) Gains derived from dealings in property; iv) Distributive share of partnership gross income (not a limited partner); v) Compensation for services, including fees, commissions, fringe benefits and similar items; and vi) Taxable private disability income. b. Unearned Income: i) Interest (includes tax exempt interest); ii) Rents; iii) Royalties; iv) Dividends; v) Alimony received counts as unearned income if the divorce or legal separation is executed on or before December 31, 2018. Alimony received will not be countable income if the divorce or legal separation is modified or executed on or after January 1, 2019; vi) Pensions and annuities; vii) Income from life insurance and endowment contracts; viii) Income from discharge of indebtedness; ix) Income in respect of a decedent; x) Income from an interest in an estate or trust; xi) Social Security (SSA) income; xii) Distributive share of partnership gross income (limited partner); xiii) Capital gains; xiv) Lottery/Gambling Winnings; 1) If less than $79,999 winnings are counted as income in the month received.