Income Tax Guidance Publications
Corporate Income Tax Guide - Replaced the following FYIs: Income 11, 19, 58, 59, 60 and General 18
Enterprise Zone Income Tax Credit Guide - Replaced the following FYIs: Income 10, 11, 22, 23, 24, 31 and General 6
- Income 1: Historic Property Preservation Income Tax Credit (additional information can be found on the Income Tax Credits web page)
- Income 2: Year-End 1099 Income Statements
- 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 10: Discontinued, see Enterprise Zone Income Tax Credit Guide
- Income 11: Discontinued, see Colorado Corporate Income Tax Guide and Enterprise Zone Income Tax Credit Guide
- 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 19: Discontinued, see Colorado Corporate Income Tax Guide
- Income 20: United States Government Interest
- Income 21: Military Service Members
- Income 22: Discontinued, see Enterprise Zone Income Tax Credit Guide
- Income 23: Discontinued, see Enterprise Zone Income Tax Credit Guide
- Income 24: Discontinued, see Enterprise Zone Income Tax Credit Guide
- 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: Discontinued, see Enterprise Zone Income Tax Credit Guide
- 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
Check these lists for Accepted Licensed Child Care Centers and Accepted Unlicensed Child Care Centers sorted by city or by name. Grandfathered Unlicensed Facilities or Programs are found at the end of the lists city or name. - 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 48: Charitable Contributions Subtraction
- Income 51: Estimated Income Tax
- 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 58: Discontinued, see Colorado Corporate Income Tax Guide
- Income 59: Discontinued, see Colorado Corporate Income Tax Guide
- Income 60: Discontinued, see Colorado Corporate Income Tax Guide
- 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 67: Innovative Motor Vehicle and Alternative Fuel Vehicle Credits for Tax Years 2015-2016
- Income 68: Innovative Truck Credit for Tax Years 2014-2016
- Income 69: Innovative Motor Vehicle and Truck Credits for Electric and Plug-in Hybrid Electric Vehicles
- Income 70: Innovative Truck Credits
Related to Income 69 and 70 (The below guidance document was created only for the dealer or finance company, not the person who purchases, leases, or converts the qualifying motor vehicle.)