This Disability Assistance Credit webpage is for People with Disabilities.
House Bill 24-1268, also known as the Financial Assistance for Certain Low-Income Individuals Act of 2024, established the Disability Assistance Credit (DAC). If you were a full-year Colorado resident and qualified for full disability benefits through all of tax year 2025, you may be eligible. You will be required to file a Colorado income tax return to receive the benefit using RevenueOnline, a third-party income tax software vendor, or paper forms. For more information on third-party vendors, please visit the Individual Income Tax Accepted Software webpage.
About the Disability Assistance Credit (DAC)
DAC
Individuals with disabilities who have a federal adjusted gross income (AGI) of $20,000 or less for single filers, or $32,000 or less for joint filers, will be eligible for an income tax credit starting from tax years that begin on or after January 1, 2025.
This new tax credit ranges from $400 to $1,200, depending on the individual's income and filing status, and it will be adjusted annually for inflation.
Eligibility Requirements
You may be able to claim the 2025 DAC if:
- You are a person with a disability of any age who was unable to engage in any substantial gainful activity for medical reasons.
- You also must have qualified for full benefits from January 1 - December 31, 2025 from a bona fide public or private plan or source, based solely on your disability.
- You lived in Colorado from January 1 - December 31, 2025.
- Your federal AGI is less than $20,000 for singles and $32,000 for married couples.
Filing
To claim this refundable tax credit, individuals with disabilities must file a Colorado income tax return using:
- RevenueOnline, or
- Individual Income Tax Accepted Software, or
- By completing Form Colorado Simplified Individual Income Tax Return DR 0104EZ, or
- By completing Form Colorado Individual Income Tax Return DR 0104, along with Form Colorado Individual Income Tax Credit Schedule DR 0104CR.
DAC - Federal Adjusted Gross Income (AGI) Requirements and Dates
Filing status | FEDERAL AGI Income limit for 2025 |
|---|---|
Single | $20,000 |
Married (Filing Jointly) | $32,000 |
2025 Filing Dates
The Disability Assistance Credit application timeline follows the Colorado tax filing timeline. The tax filing due date is April 15, 2026, but you are granted an automatic extension for filing to October 15, 2026. There are cases where you may be able to file even later. To learn more about filing deadlines, visit: tax.colorado.gov/income-tax-due-dates-filing-extension
DAC Video
Frequently Asked Questions
You may be able to claim the 2025 DAC tax credit in your DR 0104EZ or DR 0104 and DR 0104CR forms if:
- You are a person with disability of any age who was unable to engage in any substantial gainful activity for medical reasons.
- You also must have qualified for full benefits from January 1 - December 31, 2025 from a bona fide public or private plan or source, based solely on your disability.
- You lived in Colorado from January 1 - December 31, 2025.
- Your federal AGI is less than $20,000 for singles and $32,000 for married couples.
Qualified individuals with disabilities must file a Colorado Tax return through
- RevenueOnline, or
- Individual Income Tax Accepted Software, or
- By completing Form Colorado Simplified Individual Income Tax Return DR 0104EZ, or
- By completing Form Colorado Individual Income Tax Return DR 0104, along with Form Colorado Individual Income Tax Credit Schedule DR 0104CR.
Individuals who qualify as both seniors and people with disabilities may only claim one benefit per tax year — either the PTC rebate or the new disability tax credit.
Coloradans who qualify for the Property Tax/Heat/Rent Rebate (PTC) AND the Disability Assistance Credit (DAC) should carefully evaluate their individual circumstances to determine which option might be most beneficial for them. As a general guideline, eligible applicants within the following income ranges may find greater advantages in the DAC benefit:
Federal Adjusted Gross Income (AGI)
- $0 to $10,000
- $12,047 to $12,501
- $14,407 to $15,001
- $16,047 to $20,000
For any other income range, we recommend that eligible applicants consider the PTC program.
The new credit ranges from $400 to $1,200, depending on income and filing status, and will be adjusted annually for inflation.
Single Filers
federal adjusted gross income | credit amount |
|---|---|
| Up to $10,000 | $1,200 |
| $10,001 to $12,500 | $1,000 |
| $12,501 to $15,000 | $800 |
| $15,001 to $17,500 | $600 |
| $17,501 to $20,000 | $400 |
Joint Filers
federal adjusted gross income | credit amount |
|---|---|
| Up to $16,000 | $1,200 |
| $16,001 to $20,000 | $1,000 |
| $20,001 to $24,000 | $800 |
| $24,001 to $28,000 | $600 |
| $28,001 to $32,000 | $400 |
If you need help filing your individual income tax return, community organizations are available to help with filing your tax return. Visit the Community Tax Help web page for more information.
The tax filing due date is April 15, 2026, but you are granted an automatic extension for filing to October 15, 2026. There are cases where you may be able to file even later. To learn more about filing deadlines, visit: tax.colorado.gov/income-tax-due-dates-filing-extension.