Save time and file online!
You may use the Department's free e-file service Revenue Online to file your state income tax. You do not need to login to Revenue Online to File a Return. After you file, you have the option of setting up a Login ID and Password to view your income tax account in Revenue Online. Or, you may opt to e-file through a paid tax professional or purchase tax software to complete and file returns. You may submit your documentation as an E-Filer Attachment via Revenue Online, as well.
If filing by paper, visit the Credits & Subtractions Forms page to download the forms and/or schedules needed to file for the credits listed below. Be sure to use the form for the same tax year for which you are filing. For example, if you are filing a return for 2018, you must include the credit form(s) for 2018 with your return.
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In addition to income tax credits, Colorado also has income tax subtractions (sometimes called deductions). Income tax subtractions change your Colorado Taxable Income from the amount of your Federal Taxable Income. For more information, visit the Income Tax Subtractions web page.
Credits in Alphabetical Order by Name
Advanced Industry Tax Credit
Aircraft
Manufacturer New Employee
Alternative Transportation Option Tax Credit
Any taxpayer who makes a qualifying contribution can claim the Child Care Contribution Credit. Resident and nonresident individuals, estates, trusts, partnerships, and corporations can all claim the credit for qualifying contributions they make. Check these lists for Accepted Licensed Child Care Centers and Download the List of Accepted Unlicensed Child Care Centers. Grandfathered Unlicensed Facilities or Programs are found at the end of the lists by city or by name. See publication Income Tax Topics: Child Care Contribution for more details.
Child Care Contribution Credit
Child Care Expenses Credit
Credit for Conversion Costs to an Employee-Owned Business Model
Colorado Child Tax Credit (CTC)
Colorado Job Growth Incentive Credit
Colorado Works Program
Earned Income Tax Credit (EITC), Colorado Earned Income Tax Credit, & Expanded Colorado Earned Income Tax Credit
- Social Security Number (SSN) Filers - This information is for those who can use their SSN to obtain work.
- Individual Taxpayer Identification Number (ITIN) Filers
- Filers without a Work-Eligible Social Security Number
Early Child Educator Income Tax Credit
Electing Pass-Through Entity Owner Tax Credit
- Income Tax Topics: SALT Parity Act
- Individual Partner and Shareholder Instructions For 2022 Colorado K-1 (DR 0106K)
Electric Bicycle Tax Credit
Electric-Powered Lawn Equipment
Employer Contributions to Employee 529 Qualified State Tuition Program
Employer Paid Leave of Absence for Live Organ Donation
Economic Development Tax Credits & Incentive Programs (Administered by OEDIT)
Historic Property Preservation
Historic Structures Preservation
The Preservation of Historic Structures Credit (§39-22-514.5, C.R.S.) must be claimed on the DR 0104CR, as well. However, unlike the Historic Property Preservation Credit detailed above, this newer credit (§39-22-514.5, C.R.S.) is not dependent upon the growth in general fund revenues and will continue to be available after 2019.
The Preservation of Historic Structures credit is jointly administered by the Colorado Office of Economic Development and International Trade and History Colorado. For more information about this credit, visit the History Colorado website.
Home Modification Tax Credit
Homeless Contribution Income Tax Credit (HCTC)
Innovative Motor Vehicle Credit
- See Income Tax Topics: Innovative Motor Vehicle Credit in the income tax guidance library.
Innovative Truck Credit
- See Income Tax Topics: Innovative Truck Credit in the income tax guidance library.
SALT Parity Act Credit
- Income Tax Topics: SALT Parity Act
- Individual Partner and Shareholder Instructions For 2022 Colorado K-1 (DR 0106K)