Forms

1 rule

The department shall establish forms for an account holder to annually report information about a first-time home buyer savings account, including, but not limited to, how the money from the fund is used, and identify any supporting documentation that is required to be maintained. To be eligible for the subtraction in section 39-22-104 (4)(w), an account holder must annually file with his or her state income tax return the completed form, the form 1099 for the account issued by the financial institution, and any other supporting documentation the department requires.

in view

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account_holder_annually_files_required_first_time_home_buyer_savings_account_documentsCO 39 § 39-22-4706 · derived

C.R.S. § 39-22-4706

name: >-
  account_holder_annually_files_required_first_time_home_buyer_savings_account_documents
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. § 39-22-4706
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-4706
          excerpt: >-
            must annually file with his or her state income tax return the
            completed form, the form 1099 for the account ... and any other
            supporting documentation
versions:
  - effective_from: '0001-01-01'
    formula: >-
      account_holder_files_completed_annual_form_with_state_income_tax_return

      and account_holder_files_account_form_1099_with_state_income_tax_return

      and
      account_holder_files_required_supporting_documentation_with_state_income_tax_return

▸rulespec code

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statutes/39/39-22-4706.yaml

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Rules

account_holder_annually_files_required_first_time_home_buyer_savings_account_documents

Derived

source: C.R.S. § 39-22-4706

- name: account_holder_annually_files_required_first_time_home_buyer_savings_account_documents
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-4706
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-4706
            excerpt: >-
              must annually file with his or her state income tax return the completed form, the
              form 1099 for the account ... and any other supporting documentation
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        account_holder_files_completed_annual_form_with_state_income_tax_return
        and account_holder_files_account_form_1099_with_state_income_tax_return
        and account_holder_files_required_supporting_documentation_with_state_income_tax_return

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-22-104 (4)(w)inferredCO › Statutes › Title 39 › § 39-22-104 › (4)(w)

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