Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 

 
0

Partnership & S Corporation Apportionment

#FFFFFF

Apportionment Requirements

Income is generally apportioned in one of two ways:

  • Single-sales factor
  • Colorado sourced income of nonresident individuals method
#FFFFFF

Single-Sales Factor

Income is generally apportioned using the single-sales method. When using single-sales method of apportionment, all business income must be apportioned using the single-sales factor. Non-business income may either be directly allocated to the appropriate state or treated as business income, subject to the single-sales factor apportionment. Complete and include Part IV of the DR 0106 with your return if you are apportioning income using the single-sales factor apportionment method.

#FFFFFF

Colorado-Sourced Income of a Nonresident