Colorado Residents who qualify for the Federal Child Tax Credit may also qualify for a State Credit. See the IRS Child Tax Credit webpage for more information about the federal credit.
You may qualify for the State Child Tax Credit if:
- You are a single filer with a Federal Adjusted Gross Income up to $75,000
- You are a joint filer with a Federal Adjusted Gross Income up to $85,000
- Child/Dependents are under the age of six at the end of the year (Dec. 31)
The tax credit is refundable, which means you can receive the credit as a refund even if you owe no state income tax.
The Colorado CTC is allowed regardless of the federal requirement that a qualifying child must have a social security number.
For detailed instructions for how to determine whether you qualify and to calculate the amount of credit you may claim, please carefully review the state tax form DR 0104CN and the associated instructions and complete the form to submit with your income tax return.
How do I claim the Child Tax Credit?
The Colorado CTC is claimed on the 2022 Child Tax Credit Form DR 0104CN and the DR 0104CR. The DR 0104CN and the DR 0104CR must be filed with your Individual Income Tax Return. These forms can be completed electronically or by paper.
File an electronic return using our free and secure Revenue Online service at Colorado.gov/RevenueOnline. You may also file using third party tax software or with a paid tax preparer. Please be aware that not all third party tax software supports the credit. If you have more than four qualifying children, you must file your return electronically.
***Please see instructions below pertaining to each qualifying child.
Filing Using a Paper Return of Downloaded PDF Form
File by paper by downloading and completing the following PDF Forms:
DR 0104CN - Child Tax Credit Form
DR 0104CR - Individual Income Tax Credit Schedule
DR 0104 - Individual Income Tax Return
Instructions for calculating the CTC are included with the DR 0104CN. Completed forms should be mailed following the instructions included with the DR 0104.
If you have Colorado CTC qualifying children, be sure to complete the table for each qualifying child. Read the instructions for the DR 0104CN for additional guidance on completing this section.
Note: The Colorado CTC is limited to qualifying children who are under the age of six at the close of the taxable year. You may have older children who qualify for the federal credit who will not qualify for the Colorado credit. Please review all instructions carefully to ensure you calculate the correct amounts using the correct qualifying children.
Note: For Frequently Asked Questions see the Child Tax Credit FAQ page.