Property Tax/Rent/Heat Credit (PTC) Rebate
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Property Tax/Rent/Heat Credit (PTC) Rebate

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PTC Rebate Applications Are Now Available in Spanish!

The Property Tax, Rent, Heat (PTC) Rebate application form and instructions are now available in Spanish, beginning with the 2021 benefit year. Please visit Tax.Colorado.gov/PTC-rebate-forms to learn more. 

Individuals who do not have a Social Security Number or Individual Taxpayer Identification Number (ITIN) may still be eligible for the PTC rebate. These individuals can use the Application for Alternate Identification Number (DR 0019) to apply for an alternate ID. For form instructions and more information, visit the Alternate Identification Number web page. 

¡Las solicitudes de reembolso de PTC ya están disponibles en español!

El formulario de solicitud de reembolso de impuestos sobre la propiedad, alquiler y calefacción (PTC) y las instrucciones ahora están disponibles en español, a partir del año de beneficios 2021. Visite Tax.Colorado.gov/PTC-rebate-forms para obtener más información. (Use el traductor automático al píe de la página para ver información en español.)

Las personas que no tienen un Número de Seguro Social o un Número de Identificación Personal del Contribuyente (ITIN) aún pueden ser elegibles para el reembolso de PTC. Estas personas pueden usar la solicitud de número de identificación alternativo (DR 0019) para solicitar una identificación alternativa. Para obtener instrucciones sobre el formulario y obtener más información, visite la página web número de identificación alternativo.

About the PTC Rebate

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PTC Rebate Eligibility

The Property Tax, Rent, Heat (PTC) Rebate is now available to Colorado residents based on income including people with disabilities and older adults to help with their property tax, rent, and/or heat expenses this winter and beyond. The rebate amount can be up to $1,044 a year for applicants and if you apply in 2023, you could receive up to a $1,000 refundable tax credit. The Colorado Department of Revenue (DOR) outreach campaign increased the number of applications by more than 14% in 2022 compared to 2021. In 2023, this program could provide more than $7 million in relief to Coloradans ensuring seniors and Coloradans with disabilities can heat and remain in their homes. In an effort to continue awareness of this program, the DOR will offer the PTC Rebate application form and instructions in Spanish again for the 2022 benefit year. 

You may qualify for the PTC Rebate if you are a full-year Colorado resident who is 65 years of age or older, a surviving spouse 58 years of age or older, or disabled, regardless of age. The rebate amount is based on the applicant's income and expenses.

Any Colorado resident who meets the requirements listed below for the rebate should submit the rebate application DR 0104PTC. Once you complete the application you can bring the application to a Colorado Department of Revenue Taxpayer Service Center or send it in by mail to:

Colorado Department of Revenue
Denver, CO 80261-0005.
 

An Income Qualified Senior Housing Income Tax Credit is also available. The Department of Revenue will use available information to evaluate whether you qualify for the additional $1,000 tax credit. Please see FAQ 8 for more information.

Eligibility Requirements 

You may be able to claim the 2022 PTC rebate if:

  • You lived in Colorado from January 1 - December 31, 2022.
  • Your total income from all sources was less than $16,925 for single filers and $22,858 for married filing jointly. 
  • As of December 31, 2022, you meet one of the criteria below:
    • Age 65 or older
    • A surviving spouse, age 58 or older. If you were divorced before your spouse died, you are not considered a surviving spouse
    • A disabled person 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, 2022 from a bona fide public or private plan or source, based solely on your disability.
  • You paid property tax, rent or heating bills during this PTC period.
  • You were not claimed as a dependent on someone else’s federal income tax return. 

Income limits and other criteria may also be found in the PTC rebate application booklet for the application year. 

Income Requirements

Filing Status Income Limit for 2022
Single $16,925
Married (Filing Jointly) $22,858
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2022 Application Rebate Dates

The Colorado PTC Rebate is paid on a set schedule based on when your application is processed. This schedule cannot be changed, except that if a processing or payment date falls on a weekend or holiday, it will be moved to the next business day. Please review the schedule in the chart below.

For the fastest delivery of your rebate, file your application in January or early February and sign up for Direct Deposit. The Department requests that you do not call about your rebate prior to the applicable payment date because service representatives will not be able to update you on the status of your application until that time.  If your application is not approved, the Department will mail you a letter. You can check the status of your rebate online by following the instructions below.

 

Application Received, Approved, and Processed Before Direct Deposit Payment Dates Paper Check Payment Dates Amount of Each Installment Payment Number of Equal Installments
March 10, 2023 April 5, 2023 April 15, 2023 1/4 of total rebate 4
June 10, 2023 July 5, 2023 July 15, 2023 1/3 of total rebate 3
September 10, 2023 October 5, 2023 October 15, 2023 1/2 of total rebate 2
December 10, 2023 January 5, 2024 January 15, 2024 Full rebate 1
December 31, 2024 10 Weeks after receipt 12 weeks after receipt Full rebate 1

 

Rebate Dates for Prior Year Applications - If filing a prior year rebate application, please see the booklet for that specific rebate year for the appropriate rebate dates.

Frequently Asked Questions

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File Online

Anyone who has applied for the rebate for the last two years will be able to file the application for free electronically through our free and secure Revenue Online service at Colorado.gov/RevenueOnline. Click on "File a PTC Rebate Application." Supporting documentation must be submitted as electronic attachments when the application is filed in Revenue Online. 

File Using Paper Forms

PTC Rebate Application 

You can either visit a Taxpayer Service Center to submit it in person or you can mail your application to this address (no street address is necessary): 

Colorado Department of Revenue
Denver, CO 80261-0005

 

Additional Forms  

  • Driver License/ID Change of Address (DR 2285)
    • The address on a PTC application must match the address on file for each applicant's driver license or Colorado ID. If the addresses don't match, the rebate will be delayed. This form is to be used to inform the Motor Vehicle Division of a change of address if you cannot make the change online. 
  • Optional:
  • Application for Alternate Identification Number (DR 0019)
    • Only for Colorado residents who do not currently have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and who are applying for a PTC Rebate. 
    • DR 0019 in English
    • DR 0019 in Spanish
  • Colorado Tax Information Authorization or Power of Attorney (DR 0145)
    • Only submit this form if you have Power of Attorney on behalf of the PTC Rebate Applicant. For more information, see the Third Party Access web page. 
  • Address or Name Change Form (DR 1102)
    • Note: Only complete and submit the first page of form DR 1102. In the box labeled "Apply address change to account(s)", select the box for "Other" and enter "PTC Rebate". Be sure to complete the "Previous Address and Current Name" section in addition to the new name and address information. 

Individuals who do not have a Social Security Number or ITIN may still be eligible for the PTC rebate. These individuals can access an application at https://tax.colorado.gov/alt-ID-PTC-Rebate. Do not complete the alternate application if you have a Social Security Number or ITIN. If you have a Social Security Number or ITIN you must use one of those ID numbers to apply using the application in the instruction book. 

You must report this income: 

  • Aid to Families with Dependent Children (AFDC)
  • Temporary Assistance for Needy Families (TANF)
  • Alimony
  • All Taxable Income
  • Capital Gain
  • Commissions
  • Disability Insurance Settlements
  • Disability Payments
  • Farm income or loss (exclude expenses, but not depreciation)
  • Inheritance
  • Life insurance distributions (exclude funeral expenses) 
  • Lottery and Gambling winnings 
  • Rental Income or Loss (exclude expenses, but not depreciation)
  • Royalties
  • Stock Dividends or Rights (Only if reported on federal income tax return)
  • Veterans Benefits
  • Workers Compensation Distributions

Do not report this income: 

  • Capital Losses or return of capital  
  • Child Support Received
  • Colorado PTC Rebates Received from a prior year
  • Gifts
  • Heat and fuel assistance such as Low-Income Energy Assistance Program (LEAP)
  • Home care allowances or Adult Foster Care Assistance
  • Income Tax Refunds
  • Veteran Service-connected Disability (permanent)
  • Welfare Payments Received for Dependent Children (AEDC, etc.)
  • The Tax Service Centers provide assistance with PTC applications in person. Go to the Visit a Taxpayer Service Center web page for information on how to make an appointment.  
  • Free assistance for low-income people with completing the PTC application and Colorado income tax forms through Denver Asset Building Coalition.

Note: If you need help filing your individual income tax return, additional community organizations are available to help with filing your tax return. Visit the Community Tax Help web page for more information. 

  1. Go to Revenue Online.
  2. In the "Where's My Refund?" box, click on "Colorado Property Tax, Rent and Heat Rebate (PTC)" .
  3. On the next screen, enter your Social Security Number.
  4. On the same page, also enter your PTC Rebate amount or your Letter ID number.
    • The rebate amount you enter should be the amount of the current installment that you are expecting, not the full rebate amount for the year.
    • Your Letter ID number can be found on a letter from the Department, if you received one. It begins with the letter L, then has numbers after it. Enter the full number, including the "L." 

Note: The system will not show your full rebate amount. It will only show the status of your most current rebate installment. 

Use the application form. You will need to have a checking or savings account with an account number and routing number.

  • 2022: Applications for the Colorado PTC rebate for 2022 are due by December 31, 2024.
  • 2021: Applications for the Colorado PTC Rebate for 2021 are due by December 31, 2023.
  • 2020 and prior: The application deadline has passed. You can no longer apply for these years. 

Note: Use the correct version of the form for the year you are requesting a rebate payment since the rules and income limits change each year. 

The Department of Revenue will use available information to evaluate whether you qualify for an additional tax credit. If you qualify, the amount ($1,000) will be distributed with your PTC rebate in the first installment payment. If you are not issued this payment but believe you are eligible, please file a complete income tax return (DR 0104) requesting the credit so the Department can evaluate your credit claim. There are a number of free and sliding scale resources available that provide help with tax filing, including AARP and VITA locations. More information about help filing a tax return is available at our Community Tax Help page.

You should qualify if:

  • Your date of birth (or your spouse's date of birth) is December 31, 1957 or earlier; and 
  • You qualify for a PTC rebate grant; and
  • You did not receive an exemption for any property tax as allowed under section 39-3-203 of the Colorado Revised Statutes (commonly known as the Senior Property Tax Exemption or Senior Homestead Exemption) on your property taxes for the property tax year beginning on January 1, 2022. 
    • This exemption should appear on your property tax statement from your county assessor. You may have been approved for this exemption by applying in a prior year. This exemption is generally allowed if one owner of a home is 65 years old as of January 1, and has occupied the home as a primary residence for at least 10 consecutive years.