2022 TABOR Refund
The Department of Revenue (DOR) is administering the following 2022 TABOR refund mechanisms, primarily through the Colorado Individual Income Tax Return (DR 0104):
- Tax Rate Reduction — The temporary TABOR income tax rate reduction has been superseded by a permanent income tax rate reduction.
- Sales Tax Refund — Eligible 2022 full-year residents may claim this refund by filing in the manner described below by the appropriate deadline. See the 2022 DR 0104 for the six refund levels.
- File a 2022 DR 0104 by October 16, 2023, if you:
- have a Colorado income tax liability, or
- claim a refund of wage withholding.
- File a 2022 DR 0104 by April 18, 2023, if you:
- were at least 18 years old when the tax year began,
- do not have a Colorado income tax liability, and
- are not claiming a refund of wage withholding.
- Certain residents may file a 2022 Property Tax/Rent/Heat (PTC) Rebate Application by April 18, 2023, in lieu of filing an income tax return.
- File a 2022 DR 0104 by October 16, 2023, if you:
- Colorado Cash Back (Senate Bill 22-233) — Eligible 2021 full-year residents who filed a 2021 DR 0104 by October 17, 2022, will receive a refund by January 31, 2023.
2021 TABOR Refund
The Department of Revenue (DOR) administered the following 2021 TABOR refund mechanisms:
- Tax Rate Reduction — All taxpayers who filed a 2021 income tax return automatically received the temporary income tax rate reduction from 4.55% to 4.50%.
- Sales Tax Refund — Eligible 2021 full-year residents could have claimed a sales tax refund if they filed a 2021 DR 0104 by April 18 or October 17, 2022, or a PTC Rebate Application by April 18, 2022.