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Individual Income Tax | Frequently Asked Questions
Individual Income Tax Forms & Instructions
Earned Income Tax Credit (EITC)
Part-Year and Nonresident
Payments and Refunds
Refund Status-Where is My Refund?
W-2 and 1099 Statements
Frequently Asked Filing Questions
How do you amend an Individual Income Tax Return?
Individual income tax returns from 2009 and forward may be amended electronically through
. Filing and amending returns in Revenue Online is a free service. You may amend online even if the original return was filed on paper. Revenue Online has all the information from your original return. You will not need to re-enter everything. If you cannot amend online, you may file the DR 0104X. Make sure you use the appropriate form version for the year you are amending. If you are changing your Colorado return because the IRS made changes to your federal return, you must file the DR 0104X within 30 days of being notified by the IRS. You must amend your Colorado return in this case, even if there is no net change to your tax liability. It is very important that you submit all schedules and supporting documentation for any changes with your amended return. You must submit all schedules, even if you are not changing those values.
Should I attach my Federal Tax Return?
The Colorado Department of Revenue does not require taxpayers to attach a copy of the federal return to the Colorado return.
Which filing status should I use?
Your Colorado income tax filing status will always be the same as your federal filing status. For example, if you filed as single on your federal tax return, you would file as single on your Colorado Income Tax Return.
Which filing status should be used for Common-Law Marriage?
A common-law marriage in Colorado is valid for all purposes, the same as a ceremonial marriage. It can be terminated only by death or divorce.
The common-law elements of a valid marriage are that the couple
is free to contract a valid ceremonial marriage, i.e., they are not already married to someone else
holds themselves out as spouses
consents to the marriage
has the reputation in the community as being married. The single most important element under common-law is the mutual consent of the couple presently to be spouses.
Common-law spouses may file jointly or separately. However, you both must file the same way on both the state and federal income tax returns.
What is Consumer Use Tax?
Consumer Use Tax
How do you request a copy of a tax return?
Taxpayers may obtain copies online of their most recent income tax returns (paper or e-filed). Sign up for access to your tax account through
. Revenue Online is a secure method of accessing tax account history and information.
If you are looking for an older return or you cannot access Revenue Online, download the Request for Copy of Tax Returns form
. This form must be notarized before you mail it to the Department address noted in the instructions. This form may not be faxed. Please include the address where the documents should be mailed. Allow six to eight weeks to receive the certified copies.
Taxpayer Service Center location
. The representatives can access copies of your returns at these locations. If you need a certified copy of a tax return, complete the DR 5714 when you are in the service center and submit it to the representative. Allow six to eight weeks to receive certified copies by mail.
Contact our Tax Information line: 303-238-7378. A copy of the return will be mailed to you. If you need a certified copy of a tax return, the representative will mail the DR 5714 request form to you. Complete the form, get it notarized and mail to the department address noted in the instructions. Allow six to eight weeks to receive certified copies by mail.
Reminder: A third party who has a valid state or federal Power of Attorney may request return copies by attaching the Colorado Tax Information Designation and Power of Attorney for Representation (
) or the federal 2848 power of attorney form to the DR 5714. The Power of Attorney document must specify the tax types the third party can access. Note that to ensure tax information confidentiality, the Request for Copy of Tax Returns requires notary verification on the paper form regarding the identity of the individual making the request, even when the taxpayer (not a third party) is making the request.
Where do I find information on income tax credits?
Where do I find information on income tax subtractions?
Do members of the military have to file an individual income tax return?
Every person in the military service must have a home state. A service member remains a resident of the state in which he/she resided at the time he/she entered the service unless he/she declares residency in another state. The service member would declare residency in another state by changing his/her residency with the Consolidated Base Personnel Office or Military Pay Office. Only the service member's home state may tax his/her military income. Find out more about special filing information for military service members on the
Military Service Members | Special Filing Information web page
How do you file a tax return for a deceased taxpayer?
web page for information on how to file a Colorado Individual Income Tax Return on behalf of a recently deceased taxpayer.
How do you file for an extension of time to file your individual income tax return?
If you cannot file your Colorado income tax return by the deadline, you may take advantage of the state’s automatic six-month extension of time to file. There is no form, paper or electronic, to fill out to notify the Department of Revenue that you are taking the extension. There is no extension for tax due.
The extension applies to filing Colorado income tax information (either on paper or electronically). It does not apply to any state income tax you may owe. If you expect to get a refund this year but do not make the filing deadline, you can still file your state income tax on or before October 15.
But, if you owe state income tax, 90% of the tax liability must be paid on or before the April due date to avoid penalties. Any remaining balance due would be subject to interest only.
Note: If you were living or traveling abroad on April 15, the deadline for filing your return and paying any taxes owed is June 15. However, if you need more time to file you will automatically have until October 15, to file your state tax return. This extension of time to file only applies to the actual return not to funds owed.
If you owe tax, you must either pay through Revenue Online or submit your payment with the appropriate year and tax type Payment Voucher as follows:
Fiduciary: DR 1058-F (in the
Who is required to file an income tax return in Colorado?
You must file a Colorado income tax return if during the year you were:
A full-year resident of Colorado, or
A part-year resident of Colorado with taxable income during that part of the year you were a resident, or
A nonresident of Colorado with Colorado source income;
You are required to file a federal income tax return, or
You have a Colorado income tax liability for the year.
A Colorado resident is a person who has made a home in Colorado, or a person whose intention is to be a Colorado resident. The department will consider, among other things, Colorado voter registration, Colorado vehicle registration, Colorado driver license, school registration, property ownership and residence of spouse or children in determining intention to be a Colorado resident.
I am living out of the country. What do I need to know about filing my Colorado Income Tax Return?
A Colorado resident reporting U.S. federal taxable income must continue to file Colorado returns as a full-year resident no matter how long he or she is out of the country. Most such individuals are working on a temporary assignment, and plan on returning to Colorado. However, all foreign income that is exempt for federal purposes is also exempt for Colorado purposes.
Individuals who abandon their Colorado domicile and become permanent residents of a foreign country no longer have to file Colorado returns. However, they would have to file a Colorado tax return as a nonresident if they had Colorado-source income (e.g., rental income). Such individuals bear the burden of proving their abandonment of Colorado residency. Continued Colorado residency will be presumed if the individual has not severed all Colorado connections; for example, if the individual still carries a Colorado driver license, votes in Colorado by absentee ballot, and/or still owns a home in Colorado, or returns to Colorado.
I am living out of the country. Can I use the state’s automatic extension to file?
If you were living or traveling abroad on April 15, the deadline for filing your return and paying any taxes owed is June 15. However, if you need more time to file you will automatically have until October 15, to file your state tax return. This extension of time to file only applies to the actual return -- not money owed. If tax is owed, you can avoid any late payment penalties if you pay at least 90 percent of your tax liability by June 15.
I am a minor. Can I sign my own tax return?
Minor children should sign their own tax return. If a child cannot sign his or her return, a parent or guardian can sign the child's name in the space provided at the bottom of the tax return followed by "By (signature), parent (or guardian) for minor child."
Can I file my individual income tax return online?
Taxpayers can file and pay their taxes, monitor their refund status, access their filing history, and send questions about their accounts through our
. Revenue Online is a free, convenient and secure way to interact with the Department. Similar to online banking, taxpayers must sign up for account access with security verification measures. Once access to Revenue Online has been granted, they can send a secure message and correspond online with the Department about their tax issues.
Taxpayers can complete the following services in Revenue Online without logging in:
File a Individual Income Tax Return (2009 to Present)
File a Consumer Use Tax Return
"Make a Payment" for 21 tax types immediately (by Credit Card ore-check)
Check Refund or Property Tax Rent/ Heat Rebate (PTC) Status
Respond to an Inquiry Letter
Provide a Validation Key (for individual refund verification)
File a Protest
Request a Letter ID
Submit an e-Filer Attachment (DR 1778)
Submit a Power of Attorney (DR 0145)
Retirees -- Colorado Income Tax Incentives/Benefits
Colorado allows a pension/annuity subtraction for: Taxpayers who are at least 55 years of age as of the last day of the tax year; Beneficiaries of any age (such as a widowed spouse or orphan child) who are receiving a pension or annuity because of the death of the person who earned the pension Qualified taxpayers who are under age 65 as of the last day of the tax year can subtract the smaller of; $20,000 or the taxable pension/annuity income included in federal taxable income. Taxpayers who are 65 years of age or older as of the last day of the tax year can subtract the smaller of; $24,000 or the taxable pension/annuity income included in federal taxable income.
Unclaimed Property is handled by the
Colorado State Treasurer
, not the Colorado Department of Revenue.
Vehicle Registration -- Claiming on Income Tax Return
The amount shown in the ownership tax ("OWN. TAX") section of your vehicle registration receipt can be claimed as an itemized deduction on your federal income tax return. This is NOT claimed on your Colorado income tax return because the figure has already been taken out of your federal taxable income when you start to complete your Colorado return. The ownership tax is listed on the back of the car registration receipt with the address listed.