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. 


DR 0106CR - Colorado Pass-Through Entity Credit Schedule


In general, Colorado credits are passed through from partnerships and S corporations to the partners or shareholders. Credits from partnerships are generally passed through to partners according to each partner’s distributive share. Credits from S corporations are generally passed through according to each shareholder’s pro rata share. Each partner’s or shareholder’s share of any credits earned must be reported by the partnership or S corporation on the Colorado K-1 (form DR 0106K).