Estate and Trust Income
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Colorado has a state income tax. Colorado's estate and trust income tax (sometimes referred to as "fiduciary" income tax) is a flat 4.63%. When an estate or trust is administered in Colorado it is considered to be a resident estate or trust. Nonresident estates or trusts that are not administered in Colorado must file a return if they have Colorado source income. |
For more information, please see Publication FYI Estate 1, Colorado Estate Tax.