Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 


Stakeholder Workgroup Meeting – Foreign Source Income and Corporate Subtraction for Section 78 Dividends

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The Colorado Department of Revenue, Division of Taxation, is convening a stakeholder workgroup to discuss the promulgation of the following new and revised income tax rules. The stakeholder workgroup will take place on May 18, 2022 at 10:00 AM at 1881 Pierce Street, Room 110, Lakewood, CO 80214. The Department will also provide the option to participate via video conference for those who wish to participate remotely. If you would like to participate by video conference, please email us at to request the login information. The Department has also created a Virtual Stakeholder Workgroup Guide that provides additional guidance for participants participating remotely. 

In addition to the following draft forms, here is the Department's agenda for the workgroup meeting If you have topics you would like to include in the agenda, please send them by email to

The Department has also prepared the following statements of basis and purpose for these draft rules. Although we do not typically have drafts of the statements of basis and purpose prior to the notice of proposed rulemaking, we believe they may be helpful in this case to facilitate discussion of the draft rules.

What is a Stakeholder Workgroup?

A stakeholder workgroup is a forum for the Department to gather information from stakeholders for the development of new rules or for the revision of existing rules. Stakeholder workgroups occur in advance of a rulemaking hearing. The workgroup consists of individuals who have particular knowledge of the issues being discussed. The workgroup will play an active role in providing relevant information, opinions, and constructive feedback and suggestions.

How to Participate

You may participate in the stakeholder process and workgroup in two ways. 

  1. Attend the workgroup meeting scheduled for May 18, 2022. No registration is required. If you cannot attend in person or wish to attend virtually, we are providing the option to participate by video conference. Email to request login information for the video conference.
  2. Submit written comments on the draft rules by May 18, 2022. Email your comments to  Written comments are encouraged even if you are able to attend the workgroup meeting.