DOR Taxation web site

Income

Income Tax FYI Publications

The most recent versions of these FYIs are listed below. New versions will be added as they become available. FYIs are listed in numerical order. Where numbers are missing, the topic is obsolete and no longer applies.
 

Adobe All publications are in an Adobe PDF Format.

 

  • Income 1: Historic Property Preservation Income Tax Credit  
  • Income 2: Year-End 1099 Income Statements
  • Income 3: The State Income Tax Deduction Addback for High-Income Taxpayers
  • Income 4: State Income Tax Deduction Addback  
  • Income 5: Nonresident Real Estate Transactions - Required Withholding
  • Income 6: Part-Year Residents and Nonresidents
  • Income 7: Investment Credits for Licensed Child Care Centers, Family Care Homes and Employers Providing Licensed Child Care Facilities
  • Income 8: Computer Form Specifications: Income Tax Payment Vouchers
  • Income 9: Alternative Fuel Income Tax Credits
  • Income 10: Enterprise Zone New Business Facility Employee Credits (Recently Revised)
  • Income 11: Investment Tax Credit  
  • Income 12: State Income Tax Refund Subtraction  
  • Income 13: A Resident Married to a Nonresident or Part-Year Resident Filing Jointly  
  • Income 14: Alternative Minimum Tax
  • Income 15: Colorado Capital Gain Subtraction
  • Income 16: Subtraction from Income for Recipients of PERA or Denver Public Schools Retirement Benefits
  • Income 17: Credit for Income Tax Paid to Another State 
  • Income 18: Pension Subtraction for Married Couples When Both Spouses Receive Social Security 
  • Income 19: Net Operating Losses
  • Income 20: United States Government Interest 
  • Income 21: Military Servicepersons
  • Income 22: Research and Development Income Tax Credit for Enterprise Zones
  • Income 23: Tax Credit for Contributions to Enterprise Zone Administrators, Programs, Projects or Organizations 
  • Income 24: Vacant Commercial Building Rehabilitation Credit for Enterprise Zones
  • Income 25: Pension/Annuity Subtraction 
  • Income 26: Filing on Unearned Income For a Minor Child  
  • Income 27: Earned Income Credit  
  • Income 28: Resident and Nonresident Aliens and Colorado Residents Living Abroad  
  • Income 29: Medical Savings Accounts  
  • Income 30: Catastrophic Health Insurance  
  • Income 31: Enterprise Zone Qualified Job Training Program Investment Credit
  • Income 32: School-to-Career Investment Credit
  • Income 33: Child Care Tax Credit 
  • Income 34: Colorado Works Program Credit 
  • Income 35: Child Care Contribution Credit (see also: Accepted Child Care Centers)
  • Income 36: Rural Technology Enterprise Zone Credit
  • Income 37: Long-Term Care Insurance Credit 
  • Income 39: Gross Conservation Easement Credit
  • Income 42: Contaminated Land Redevelopment Credit
  • Income 44: State Tuition Program Contribution Subtractions  
  • Income 46: Low-Income Housing Income Tax Credit
  • Income 48: Charitable Contributions Subtraction
  • Income 51: Estimated Income Tax  (Recently Revised)
  • Income 52: Addition To Income For Non-Colorado State and Local Bond Interest 
  • Income 54: Nonresident Partners and Shareholders of Partnerships and S Corporations
  • Income 56: Plastic Recycling Investment Tax Credit
  • Income 57: Crop and Livestock Contribution Credit  
  • Income 58: C Corporations  
  • Income 59: Apportionment of Income  
  • Income 60: Combined and Consolidated Corporation Returns  
  • Income 61: Interstate Transportation and Commerce Employees  
  • Income 62: Aircraft Manufacturer New Employee Credit
  • Income 63: Dual Resident Trust Credit  
  • Income 64: Unauthorized Alien Labor Services Addition
  • Income 65: Wildfire Mitigation Measures Subtraction
  • Income 66: Colorado Job Growth Incentive Credit
  • Income 67:  Innovative Motor Vehicle and Alternative Fuel Vehicle Credits