Colorado Income Tax Form and Colorado Income Tax Rate Information

By | December 21, 2015

Colorado Income Tax E-File Information

Colorado Form DR 8453 must be signed by both the ERO and the taxpayer at or near the time of the efile transmission. The ERO’s requirements for the DR 8453, 2014 tax return and attachments are stated in Part III of the DR 8453 form and the form’s instructions.

The general rule for the Colorado statute of limitations is the federal statute of limitations plus one year, or four years from the due date of the Colorado return. VITA sites are required to keep all DR 8453s until the end of the filing season. At the end of the filing season, the VITA site coordinator will organize the DR 8453s by primary taxpayer social security number and mail them to:

Colorado Department of Revenue
1375 Sherman Street, Room 240
Denver, CO. 80261-0005


Who must file Colorado Income Tax?

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; AND you are required to file a federal income tax return, or you have a Colorado income tax liability for the year.

Who is a Colorado Tax Resident?

There is no minimum income threshold for filing a Colorado income tax return. You must file a Colorado income tax return regardless of age or residency status if you wish to receive a refund on wage withholding reported on your W-2 form.

Nonresidents must complete a nonresident schedule, form 104PN, to compute the Colorado tax due.


What Colorado Income Tax Forms to File?

Full year residents, file Form 104; Part year or nonresidents file Form 104 and 104PN. Current year forms found at 104 Booklet


Colorado Income Tax Deductions and Exclusions

Social Security Benefits. Only the taxable portion of Social Security benefits qualifies for the pension/annuity subtraction. If a married couple both receive Social Security benefits during the year, see FYI Income 18 for information on determining how much to subtract for each spouse.

CO Form 104 automatically takes federal deduction amounts (with add-in for state taxes paid if taxpayer itemized on federal return).


What are Colorado Capital Gains?

Qualifying Colorado taxpayers can deduct certain qualified capital gain income if it is included in their federal taxable income. [§39-22-518, C.R.S.].


What is the Colorado income tax deadline?

April 18, 2016. If taxpayer cannot file Colorado tax return by April 18, 2016, may file Colorado return on or before October 15, 2015, without filing

a written request for extension. However, to avoid late payment penalties, taxpayer must pay at least 90% of tax liability by April 15 and the balance when taxpayer files by October 15. If taxpayer must wait until October 15 to file a return, taxpayer should use Form DR 0158-I to calculate the amount of tax to mail in by April 15.


Colorado Income Tax Contact Information

Colorado Department of Revenue
1375 Sherman Street
Denver, CO 80261-0005


General Information: (303) 238-7378 or online at:Department of Revenue
E-File Providers: IRS eFile Provider Search Page
Forms: (303) 238-7378, or Forms

FYI Publications: FYI Pubs

Refund Status:  (303) 238-7378,

Online Customer Support: Department of Revenue Online

E-file help desk:  (303) 232-2419

Taxpayer Service Centers:  Service Centers


Colorado State Income Tax filing address:

Colorado Department of Revenue
Denver, Colorado 80261-0005