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Colorado
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Regulations
Code of Colorado Regulations 1 CCR 201-2: Income Tax (Taxation Division)
39-22-103-1
39-22-103(1) Assessment.
39-22-103-8-a
39-22-103(8)(a) Resident Individual.
39-22-103-8-b
39-22-103(8)(b) Military Servicemember Resident Individual.
39-22-104-1.7
39-22-104(1.7) Individual Income Tax Filing Status.
39-22-104-2-1
39-22-104(2)–1 Modification to Federal Taxable Income for FAMLI Benefits. Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-22-104, 8-
39-22-104-3-d
39-22-104(3)(d) State Income Tax Addback. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-22-
39-22-104-3-g
39-22-104(3)(g) Gross Conservation Easement Addition. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-22-
39-22-104-3-p
39-22-104(3)(p) Itemized Deductions Addback. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1) and 39-
39-22-104-3-p.5
39-22-104(3)(p.5) Federal Deductions Addback. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1) and 39-
39-22-104-3-r
39-22-104(3)(r) Qualified Business Income Deduction Addback. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-22-
39-22-104-4
39-22-104(4) Subtractions from Federal Taxable Income.
39-22-104-4-a
39-22-104(4)(a) Repurchase Agreements.
39-22-104-4-f
39-22-104(4)(f) Pension and Annuity Subtraction. Basis and Purpose. The bases for this rule are §39-21-112(1) and §39-22-104(4)(f),
39-22-104-4-i
39-22-104(4)(i) Qualified State Tuition Program & ABLE Program Contributions Subtraction. Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-22-104(4)(i),
39-22-104-4-m
39-22-104(4)(m) Charitable Contribution Subtraction for Taxpayers Claiming the Federal Standard Deduction.
39-22-104-4-n.5
39-22-104(4)(n.5) Wildfire Mitigation Measures Subtraction. [Repealed eff. 10/30/2025]
39-22-108
39-22-108 Credit For Taxes Paid to Another State. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-21-
39-22-108.5
39-22-108.5 Dual Resident Trust Credit.
39-22-109
39-22-109 Colorado-Source Income.
39-22-110
39-22-110 Apportionment of Tax for Part-Year Residents and Nonresident Individuals. Basis and Purpose. The basis for this rule is § 39-21-112(1), § 39-22-110, § 39-22-
39-22-119
39-22-119 Child Care Expenses Tax Credit. Basis and Purpose. The bases for this rule are sections 39-21-112(1) and 39-22-119,
39-22-119.5
39-22-119.5 Low-Income Child Care Expenses Tax Credit. Basis and Purpose. The bases for this rule are sections 39-21-112(1) and 39-22-
39-22-121
39-22-121 Child Care Contribution Credit. Basis and Purpose. The bases for this rule are § 39-21-112(1) and § 39-22-121,
39-22-123.5
39-22-123.5 Earned Income Tax Credit. Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-21-113, 39-
39-22-129
39-22-129 Child Tax Credit. Basis and Purpose. The bases for this rule are sections 39-21-112(1) and 39-22-129,
39-22-301-1
39-22-301(1) Doing Business in Colorado.
39-22-303-1
39-22-303–1 Tax Periods Subject to SB19-233. Basis and Purpose. The bases for this rule are sections 39-21-112(1) and 39-22-303,
39-22-303.6
39-22-303.6 Distributions and Allocation of Gross Income and Deductions Between or Among C Corporations.
39-22-303-8
39-22-303(8)
39-22-303-10
39-22-303(10) Foreign Source Income. Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-22-103(5.3),
39-22-303-11-a
39-22-303(11)(a) Combined Returns.
39-22-303-11-c
39-22-303(11)(c) Apportionment of Income on a Combined Report or Consolidated Return. Basis and Purpose. The bases for this rule are §§ 39-21-112(1), 39-22-301, 39-22-
39-22-303-11-f
39-22-303(11)(f) Domestic C Corporations with De Minimis or No Property and Payroll. Basis and Purpose. The bases for this rule are sections 39-21-112 and 39-22-303,
39-22-303-12-a
39-22-303(12)(a) An Affiliated Group.
39-22-303.5-1
39-22-303.5–1 Business and Nonbusiness Income.
39-22-303.5-2
39-22-303.5–2 Other Definitions.
39-22-303.5-3
39-22-303.5–3 Apportionment and Allocation.
39-22-303.5-4
39-22-303.5–4 Calculation of Sales Factor.
39-22-303.5-5
39-22-303.5–5 Sales of Tangible Personal Property in this State.
39-22-303.5-6
39-22-303.5–6 Sales Other Than Sales of Tangible Personal Property in This State.
39-22-303.5-7
39-22-303.5–7 Nonbusiness Income.
39-22-303.5-8
39-22-303.5–8 Election to Treat Nonbusiness Income as Business Income.
39-22-303.5-9
39-22-303.5–9 Alternative Apportionment.
39-22-303.5-10
39-22-303.5–10 Income from Foreclosures.
39-22-303.6-1
39-22-303.6–1 Apportionment and Allocation Definitions. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-2
39-22-303.6–2 Apportionable and Nonapportionable Income. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, and 39-22-
39-22-303.6-3
39-22-303.6–3 Apportionment and Allocation of Income. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-4
39-22-303.6–4 Taxable in Another State. Basis and Purpose. The bases of this rule are §§ 39-21-112, and 39-22-303.6, C.R.S.
39-22-303.6-5
39-22-303.6–5 Calculating the Receipts Factor. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-6
39-22-303.6–6 Sales of Tangible Personal Property in Colorado. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-7
39-22-303.6–7 Sales Other Than Sales of Tangible Personal Property in Colorado. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-8
39-22-303.6–8 Sale, Rental, Lease, or License of Real Property. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-9
39-22-303.6–9 Rental, Lease, or License of Tangible Personal Property. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-10
39-22-303.6–10 Sale of a Service. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-11
39-22-303.6–11 License or Lease of Intangible Property. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-12
39-22-303.6–12 Sale of Intangible Property. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-13
39-22-303.6–13 Special Rules. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-14
39-22-303.6–14 Nonapportionable Income. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-15
39-22-303.6–15 Election to Treat All Income as Apportionable Income. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-16
39-22-303.6–16 Alternative Apportionment. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-17
39-22-303.6–17 Apportioning Gross Receipts of Taxpayers with De Minimis or No Receipts. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.6-18
39-22-303.6–18 Income from Foreclosures. Basis and Purpose. The bases of this rule are §§ 39-21-112, 39-22-301, 39-22-303,
39-22-303.7-1
39-22-303.7–1 Definitions for Sourcing Sales of Mutual Fund Service Corporations.
39-22-303.7-2
39-22-303.7–2 Application.
39-22-304-2-f
39-22-304(2)(f) Gross Conservation Easement Addition. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-22-
39-22-304-3-i
39-22-304(3)(i) Wages and Salaries Corporate Income Tax Modification.
39-22-304-3-j
39-22-304(3)(j) Corporate Subtraction for Section 78 Dividend. Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-22-103(5.3),
39-22-305
39-22-305 Consolidated Returns. Basis and Purpose. The bases for this rule are §§ 39-21-112(1) and 39-22-305, C.R.S.
39-22-503
39-22-503 Colorado Net Income of a Real Estate Investment Trust.
39-22-504-2
39-22-504–2 Colorado Net Operating Losses for C Corporations. Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-22-103(5.3),
39-22-504-6
39-22-504(6) [Repealed eff. 10/30/2025]
39-22-504-7
39-22-504(7) Medical Savings Accounts. [Repealed eff. 10/30/2025]
39-22-509
39-22-509 Alternative Transportation Options Credit. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1) and 39-
39-22-516
39-22-516 Innovative Motor Vehicle and Innovative Truck Tax Credits. Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-22-516.7,
39-22-517
39-22-517 Child Care Center Investment Credit. Basis and Purpose. The bases for this rule are sections 39-21-112 and 39-22-517,
39-22-518
39-22-518 Colorado Capital Gain Subtraction.
39-22-522
39-22-522 Conservation Easement Credit. Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-21-113, 39-
39-22-526
39-22-526 Credit for Environmental Remediation of Contaminated Land. Basis and Purpose. The bases of this rule are §§ 39-21-112(1) and 39-22-526, C.R.S.
39-22-538
39-22-538 Rural Primary Health Care Preceptor Credit. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1) and 39-
39-22-539
39-22-539 Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-22-
39-22-543
39-22-543 Wildfire Mitigation Measures Credit. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1) and 39-
39-22-555
39-22-555 Electric Bicycle Tax Credit. Basis and Purpose. The bases for this rule are sections 39-21-112(1) and 39-22-555,
39-22-567
39-22-567 Quantum Facility Investment Credit Recapture. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1) and 39-
39-22-601-1
39-22-601(1)
39-22-601.5-1
39-22-601.5–1 Federal Partnership Adjustments. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1) and 39-
39-22-604-1
39-22-604–1 Colorado Income Tax Withholding for Wages. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-21-
39-22-604-2
39-22-604–2 Colorado Income Tax Withholding for Gambling Winnings. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-21-
39-22-604-3
39-22-604–3 Colorado Income Tax Withholding for Other Payments. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-21-
39-22-604-4
39-22-604–4 Employer Notice of Certain Federal and State Tax Credits. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1) and 39-
39-22-604.5
39-22-604.5 Colorado Income Tax Withholding for Nonresident Transfers of Colorado Real Property. Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-22-604.5,
39-22-605
39-22-605 Estimated Individual Income Tax.
39-22-606
39-22-606 Estimated Corporate Income Tax.
39-22-608
39-22-608 Due Date for Filing Income Tax Returns and Payments.
39-22-621-2-j
39-22-621(2)(j) Good cause. Except as noted, the taxpayer must make an affirmative showing of all
39-22-622
39-22-622 Income Tax Refund Interest. Basis and Purpose. The bases of this rule are §§ 39-21-112(1), 39-21-110, and 39-22-
39-22-627
39-22-627 Temporary Adjustment of Income Tax Rate of Income Tax. Basis and Purpose: The statutory bases for this rule are sections 39-21-112(1), 39-22-
39-22-629
39-22-629 Advance Payments of Income Tax Credits. Basis and Purpose. The statutory bases for this rule are sections 39-21-112, 39-22-
39-22-652
39-22-652 Definitions.
39-22-653
39-22-653 Taxpayer Disclosure of Reportable and Listed Transactions.
39-22-656
39-22-656 Material Advisor Disclosure of Reportable or Listed Transactions.
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