Income Tax Credits
Reminder: Save time and file online! You may use the Department's free e-file service Revenue Online to file your state income tax. You do not need to login to Revenue Online to File a Return. After you file, you have the option of setting up a Login ID and Password to view your income tax account in Revenue Online. Or, you may opt to e-file through a paid tax professional or purchase tax software to complete and file returns. You may submit your documentation as an E-Filer Attachment via Revenue Online, as well.
If filing by paper, visit the Credits & Subtractions Forms page to download the forms and/or schedules needed to file for the credits listed below. Be sure to use the form for the same tax year for which you are filing. For example, if you are filing a return for 2018, you must include the credit form(s) for 2018 with your return.
- Advanced Industry Tax Credit
- See the Colorado Office of Economic Development and International Trade (OEDIT) webpage for information on how to qualify.
- Aircraft Manufacturer New Employee
- Child Care Contribution Credit
- Any taxpayer who makes a qualifying contribution can claim the Child Care Contribution Credit. Resident and nonresident individuals, estates, trusts, partnerships and corporations can all claim the credit for qualifying contributions they make. Check these lists for Accepted Licensed Child Care Centers and Accepted Unlicensed Child Care Centers sorted city or name. Grandfathered Unlicensed Facilities or Programs are found at the end of the lists by city or by name. See publication FYI Income 35 for more details.
- Child Care Expenses Credit
- Colorado Job Growth Incentive Credit
- Colorado Works Program
- Earned Income Credit
- Employer Contributions to Employee 529 Qualified State Tuition Program
- Gross Conservation Easement Credit
- Historic Property Preservation
Historic Structures Preservation
The Preservation of Historic Structures Credit (§39-22-514.5, C.R.S.) must be claimed on the DR 0104CR, as well. However, unlike the Historic Property Preservation Credit detailed above, this newer credit (§39-22-514.5, C.R.S.) is not dependent upon the growth in general fund revenues and will continue to be available after 2019.
The Preservation of Historic Structures credit is jointly administered by the Colorado Office of Economic Development and International Trade and History Colorado. For more information about this credit, visit the History Colorado website.
- Innovative Motor Vehicle Credit
- Investment Tax Credit
- For information on economic development tax credits and incentive programs, visit the Office of Economic Development & International Trade (OEDIT) website.
- Licensed Child Care Centers, Employers and Family Care Homes: Investment Credits
- Long-Term Care Insurance
- Low-Income Housing
- Plastic Recycling Investment
- Rural and Frontier Health Care Preceptor Tax Credit
- Rural Jump Start Zone
- For more information on the Rural Jump-Start Program, visit the Office of Economic Development & International Trade (OEDIT) website.
- School-to-Career Investment
- Tax Paid to Another State