The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.

 
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Current Guidance Publications

All Current Publications

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y |

 

529 Contribution Subtraction - Income Tax Topics

529 Employer Contribution Credit - Income Tax Topics

 

A

 

ABLE Contribution Subtraction - Income Tax Topics

Additions to Taxable Income - Individual Income Tax Guide

Agriculture - Sales & Use Tax Topics 

Aircraft - Sales & Use Tax Topics                                                                               

Alcohol Beverage Wholesalers and Manufacturers - Excise 12

Alternating Proprietor Licensed Premises - Excise 13

Alternative Minimum Tax - Income 14

Alternative Transportation Options Credit - Income Tax Topics

Assessments for Individuals - Individual Income Tax Guide

 

B

 

Beetle Wood Products - Sales & Use Tax Topics (Replaced FYI Sales 84)

Bingo-Raffle Equipment - Sales & Use Tax Topics   

Bringing Alcohol into Colorado for Personal Consumption - Excise 20

 

C

 

Calculating Colorado Individual Income Tax - Individual Income Tax Guide

Capital Gain Subtraction - Income Tax Topics

CARES Act Guidance 

Catastrophic Health Insurance - Income 30

Charitable Contributions - Income Tax Topics (replaced FYI Income 48)

Charitable Organizations - Sales & Use Tax Topics

Child Care Contribution Credit - Income 35

Child Care Credits - Income Tax Topics (replaced FYI Income 33)

Cigarette Tax Guide

Coins and Precious Metal Bullion - Sales 60

Colorado - IFTA and IRP Recordkeeping and Audit Information - Excise 10

Colorado 1099/W-2G Income Withholding Tax Requirements - Withholding 7

Colorado Withholding Tax Guide

Colorado Works Program Credit - Income 34

Computer Software - Sales & Use Tax Topics

Construction Contractors - Sales 6

Conservation Easement Credit - Income Tax Topics

Consumer Use Tax Guide

Contaminated Land Redevelopment Credit - Income 42

Corporate Income Tax Guide

Credit for Tax Paid to Another State - Income Tax Topics

 

D

 

Dining Establishments - Sales & Use Tax Topics

Direct Pay Permit for Colorado Sales Tax - Sales 78                                                           

Dual Resident Trust Credit - Income 63

 

E

 

Early Childhood Educator Credit - Income Tax Topics

Earned Income Tax Credit - Income Tax Topics

Electronic Filing of DR 0021Ws - Withholding 9

Employer Contributions to Home Savings Accounts - Income Tax Topics

Enterprise Zone Contribution Credit - Income Tax Topics

Enterprise Zone Tax Guide

Estimated Tax Payments - Individual Income Tax Guide

 

F

 

Filing and Recordkeeping for Individuals - Individual Income Tax Guide

First-Time Home Buyer Savings Account Subtraction - Income Tax Topics

Food and Related Items - Sales 4

Fuel Tax Guide (replaces FYI Excise 5 and FYI Excise 11)

Fuel Tax Restructuring Under HB21-1322

Fuel Users - Fuel Tax Topics (replaced FYI Excise 7)

 

G

 

Gasoline and Special Fuels Subject to Sales Tax - Sales 57 (under review)

Governmental Entities - Sales & Use Tax Topics (replaced FYI Sales 63)

Gross Conservation Easement Credit - Income 39

 

H

 

Historic Property Preservation Income Tax Credit - Income 1 (Additional information can be found on the Income Tax Credits web page)

How to Determine What Information the Department of Revenue Can Release - General 2

 

I

 

IFTA and IRP Recordkeeping and Audit Information - Excise 10

Income-Qualified Senior Housing Tax Credit - Income Tax Topics

Income Tax Credits - Individual Income Tax Guide

Income Tax Withholding - Individual Income Tax Guide

Incontinence Products and Diapers - Sales & Use Tax Topics

Individual Income Tax Guide 

Individual Partner and Shareholder Instructions For 2022 Colorado K-1 (DR 0106K)

Individual Partner and Shareholder Instructions for 2023 Colorado K-1 (DR 0106K)

Innovative Motor Vehicle Credit - Income Tax Topics

Innovative Truck Credit - Income Tax Topics

Innovative Truck Credits for CNG, LNG, and LPG Trucks and Certain Technologies - Income 70

International Fuel Tax Agreement (IFTA) - Excise 8

Investment Credits for Licensed Child Care Centers, Family Care Homes and Employers Providing Licensed Child Care Facilities - Income 7

 

J

 

 

K

 

 

L

 

Leased Departments Within Stores - Sales 67                                                                   

Leases - Sales & Use Tax Topics

Long-Term Care Insurance Credit - Income 37

 

M

 

Manufacturing - Sales & Use Tax Topics (replaced FYI Sales 10)

Marijuana Excise Tax - Excise 23

Marijuana Sales Tax - Sales 93

Marketplace Facilitators - Sales & Use Tax Topics

Master Tobacco Settlement Agreement - Excise 18

Medical Savings Accounts - Income 29

Medical Exemptions - Sales & Use Tax Topics

Military Servicemembers - Income Tax Topics

Motor Vehicle Daily Rental Fee (Currently Unavailable) - General 19

Motor Vehicles - Sales & Use Tax Topics

 

N

 

Nicotine Products Tax Guide

Nonresident Partners and Shareholders of Partnerships and S Corporations - Income 54 (under review)

Nonresident Real Estate Transactions - Required Withholding - Income 5

 

O

 

Oil and Gas Severance Tax Withholding Requirements - Withholding 4 

 

P

 

Part-Year Residents & Nonresidents - Income Tax Topics 

Passenger Mile Tax - Excise 14                                                                                     

Period Products - Sales & Use Tax Topics

Penalties and Interest - General 11

Prefabricated Housing - Sales & Use Tax Topics

Prepaid Wireless Charges - Special Topics

 

Q

 

 

R

 

Refund for Vehicles Used in Interstate Commerce - Sales 88

Refund Interceptions - General 17

Refunds and Assessments for Corporate Income Tax - Corporate Income Tax Guide

Refunds and Assessments for Sales Tax - Sales Tax Guide

Refunds of Individual Income Tax - Individual Income Tax Guide

Renewable Energy Components - Sales & Use Tax Topics (Replaced FYI Sales 83)

Research and Experimental Activities Credit - Enterprise Zone Income Tax Credit Guide

Residency in Colorado - Individual Income Tax Guide

Residential Energy Usage - Sales 66

Retail Sales - Sales Tax Guide

Retailers Who Must Collect - Sales Tax Guide

Rooms and Accommodations - Sales & Use Tax Topics

 

S

 

Sales Tax Exemption on School-Related Items - Sales 86

Sales Tax Guide

Sales Tax Licensing - Sales Tax Guide

Sales/Use Tax Exemption for Affordable Housing Projects - Sales 95

SALT Parity Act - Income Tax Topics

School-to-Career Investment Credit - Income 32

Section 303(8)(b) Entities - Income Tax Topics

Severance Tax Information for Owners of any Interest in any Oil and Gas Produced in Colorado - General 4

Social Security, Pensions, and Annuities - Income Tax Topics

State Income Tax Addback - Income Tax Topics

State Sales and Use Tax Exemption for Low-Emitting Heavy Vehicles - Sales 91

State Sales Tax Refund Credit - Income Tax Topics

Subtractions from Taxable Income - Individual Income Tax Guide

 

T

 

Taxable Sales - Sales Tax Guide

Telecommunications - Sales & Use Tax Topics 

Telephone Charges by Hotels/Motels - Sales 61

Tobacco Products Tax Guide

Tribal Exemption - Sales & Use Tax Topics

 

U

 

United States Government Interest - Income 20     

 

V

 

Vacant Building Rehabilitation Credit - Enterprise Zone Income Tax Credit Guide               

Vending Machines - Sales 59

 

W

 

Wildfire Mitigation Measures - Income Tax Topics                                                   

Wine Shipments to Personal Consumers in Colorado - Excise 21

 

X

 

 

Y

 

 

Z