Colorado allows a refundable credit calculated as a percentage of the Federal Earned Income Tax Credit (EITC). The federal credit amounts vary based on income. See the Federal Earned Income Tax Credit webpage for more information, including the income limits.
Full-year and part-year Colorado residents who claimed the federal EITC can claim the Colorado Earned Income Tax Credit (COEITC) as well. Nonresidents of Colorado do not qualify for the Colorado EITC.
If you could not claim the federal EITC, you may still be able to claim the COEITC. Visit the COEITC for ITIN Filers or Certain Filers Under Age 25 webpage for more information.
How do I claim the Colorado Earned Income Tax Credit (COEITC)?
Filing Electronically
When filing electronically using our free and secure Revenue Online service or accepted third party tax software, the COEITC is presented as part of the filing process.
Filing Using a Paper Return
To file by paper and claim this credit, download and complete the following PDF Forms:
DR 0104CR - Individual Income Tax Credit Schedule
DR 0104 - Individual Income Tax Return
Instructions for calculating the Colorado EITC for SSN Filers are included in the Colorado Individual Income Tax Booklet (DR 0104 Book). Completed forms should be mailed following the instructions at the end of the DR 0104 form.
Qualifying Children
If you have qualifying children for the COEITC, be sure to complete the table for each qualifying child. Only check the “Deceased” box if the child was born and died in the tax year you are filing for and was not assigned a SSN. In that case, you must submit a copy of the child’s birth certificate, death certificate, or hospital records showing a live birth with your return.
ITIN Filers and Certain Filers Under Age 25
If you are eligible for the COEITC for ITIN Filers or Certain Filers Under Age 25, you must also file form DR 0104TN. Complete form DR 0104TN, transfer the credit amount to form DR 0104CR as directed, and file both of these forms with dorm DR 0104. See the DR 0104TN Form Information webpage for more information.