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. 

 
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DR 1705 - SALT Parity Act Election Form

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A partnership or S corporation may, on an annual basis, elect to be subject to tax at the entity level under the SALT Parity Act. This is a binding election on the pass-through entity and all owners, and the election is irrevocable for tax year 2022 or 2023. The pass-through entity will be expected to file and pay Colorado state income tax at the entity level. This election may also be made on the DR 0106.

Mail the completed form to:

Department of Revenue, Denver, Colorado 80261