Related Information
Question: What is the state income tax deduction addback?
Individuals who itemize deductions on their federal returns (federal Schedule A), and estates and trusts must add back on the Colorado income tax return any state income tax included in their federal deductions. Individuals who do not itemize deductions on the federal income tax return will not be required to add back the state income tax since the amount is not deducted from their gross income.

If the difference between

  • your total itemized deductions, and
  • the standard deduction you could have benefited from

is less than the state tax deduction, you should review FYI Income 4 to determine if you are eligible to add back an amount that is less than the state income tax addback.

For Further Information:
FYI Income 3
FYI Income 4

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