DOR Taxation web site

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.

 

The Oregon Department of Revenue is running a Tax Amenesty Program from October 1 through November 19, 2009. Please see the Oregon Tax Amnesty Program Web site for more information.
 
The Virginia Department of Taxation will be running a State Tax Amnesty from October 7 through December 5, 2009. Please see the Virginia Tax Amnesty Program Web site for more information.