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Earned Income Tax Credit (EITC)
Colorado taxpayers who qualify for the federal EITC can claim a percent of the amount they claim on their federal tax return on their state tax return for the 2016 tax year. See the
Internal Revenue Service Earned Income Tax Credit
webpage for federal income limits. The Colorado earned income tax credit amount will vary based on income. Colorado's original state EITC, enacted in 1999, was contingent upon the state having surplus revenue. 2001 was the last year it was available. In 2013, the Colorado General Assembly passed SB 13-001, which made the EITC a permanent tax credit once the state again had surplus revenues to refund.
The EITC is available for the 2015 tax year, 2016 tax year, and in all subsequent tax years.
Who is eligible to claim the Colorado Earned Income Tax Credit?
Full-year and part-year Colorado residents who claimed the EITC on their federal return are allowed the Colorado EITC against their income tax. Nonresidents do not qualify for the Colorado EITC.
How do I claim the Colorado Earned Income Tax Credit?
The Colorado EITC is claimed on the 104CR form. The 104CR form is filed with the 104 individual income tax form. When filing electronically in Revenue Online or any tax software that includes Colorado income tax, the Colorado EITC credit is presented as part of the filing process. Instructions for calculating the Colorado EITC are included in the
Colorado 104 Individual Income Tax Booklet
(page 21), in
and any tax software.
Federal Earned Income Tax Credit Information
Federal Earned Income Tax Limits, Maximum Credit Amounts and Tax Law Updates
Federal EITC Assistant