39-22-104(1.7) Individual Income Tax Filing Status.

(1) General Rule. Because the Colorado income tax return begins with federal taxable income, taxpayers shall file their Colorado income tax return with the same status that such taxpayer files their federal income tax return. (2) State income tax provisions that depend upon federal income tax filing status will be administered in accordance with federal income tax filing status. (3) Any taxpayer filing as single, separate, or head-of-household shall file their Colorado income tax return in the individual taxpayer’s name only. Taxpayers filing a joint federal return shall file a Colorado income tax return jointly for both taxpayers.