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Common Tax Topics

Changes for Pass-Through Entities for 2024

House Bill 23-1277 made several changes for pass-through entities for tax years 2024 and later. These changes resulted in the elimination of form DR 0108 and affected nonresident composite returns and form DR 0106K.

Changes for Pass-Through Entities Information

Tax Fraud Prevention

View our most recent publication to read detailed information regarding fraud prevention tips for this tax season.

Tax Fraud Prevention Tips

Colorado Child Tax Credit

Child Tax Credit written on sticky note next to mother and child cut outs

New in 2023: A Child Tax Credit for Coloradans. Colorado Residents who qualify for the Federal Child Tax Credit may also qualify for a refundable State Credit.

Colorado Child Tax Credit Information

Rulemaking Announcements

April 1, 2025

Tax Policy Updates - April 2025

Information about the recent activities of the Office of Tax Policy is provided below. This information includes new and revised publications, rulemaking activities, and recently published letter rulings and information letters.

March 27, 2025

Notice of Proposed Rulemaking – Income Tax Rules Regarding Partnerships, Certain Credits, and Advance Payments of Certain Credits

The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the new and revised income tax rules listed below at 10:00 a.m. on May 8, 2025.

March 6, 2025

SUTS Functionality Workgroup Meeting 2

Thank you to those who participated in the first workgroup meeting on February 28, 2025. The recording of that meeting, along with other meeting materials, may be accessed from the public drive for the workgroup.