Related Information

Question: How does a corporation calculate a net operating loss for Colorado income tax?
The Colorado net operating loss of a corporation is computed in the same manner as the federal net operating loss deduction except that in the case of a corporation apportioning income, it is that part of the federal net operating loss, as modified, that is from Colorado sources. Federal limitations on carryover losses between predecessor and successor corporations apply for Colorado income tax purposes.

For tax years beginning on or after Aug. 6, 1997, Colorado corporation net operating losses may be carried forward for up to 20 years. They may not be carried back to earlier years.

You can now sign up to access your tax account online, view previously filed returns, verify payments made on your account, make payments, file protests and more through Revenue Online.

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FYI Income 19

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