Past TABOR refunds from DOR

The Department of Revenue (DOR) is administering the following 2023 TABOR refund mechanism, primarily through the Colorado Individual Income Tax Return (DR 0104):
Sales Tax Refund - Eligible 2023 full-year residents may claim this refund by filing in the manner described below by the appropriate deadline. The refund is $800 for one qualifying taxpayer or $1,600 for two qualifying taxpayers filing jointly. 
 

• File a 2023 DR 0104 by April 15, 2024, if you: 
  • Were at least 18 years old when the tax year began, 
  • Do not have a Colorado income tax liability,
  • Are not claiming a refund of wage withholding, and
• Are not otherwise required to file a Colorado return because you have no federal filing requirement.
  • File a 2023 DR 0104 by October 15, 2024, if you: 
  • Have a Colorado income tax liability,
  • Claim a refund of wage withholding, or
  • Are required to file a Colorado return because you are required to file a federal return.

SB23B-003 (Identical TABOR Refund) - TABOR refund mechanism adjustment for tax year 2023. TABOR refunds will provide an equal refund of $800 for all qualifying taxpayers ($1,600 for two qualifying individuals filing jointly). 
Certain residents may file a 2023 Property Tax/Rent/Heat (PTC) Rebate Application by April 15, 2024, in lieu of filing an income tax return.
Note: While SB23B-003 made adjustments to the calculation of the TABOR State Sales Tax Refund for one year to make the dollar amount per qualifying taxpayer flat, SB23B-003 did not change the filing requirements for the existing refund mechanism. There is no direct payment option for taxpayers like there was for the Colorado Cash Back program and this refund will not work similarly to Colorado Cash Back. Taxpayers must file a 2023 individual income tax return (or PTC application) and claim the refund to access their TABOR state sales tax refund. In particular, it is important to note that certain individuals must file by April 15 in order to claim the refund. Refer to the instructions for the individual income tax return (DR 0104) or the PTC application (DR 0104PTC) for filing instructions and deadlines.

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• Tax Rate Reduction — The temporary TABOR income tax rate reduction has been superseded by a permanent income tax rate reduction.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, 
    • claim a refund of wage withholding, or
    • are required to file a Colorado return because you are required to file a federal return.
  • 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, 
    • are not claiming a refund of wage withholding, and
    • are not otherwise required to file a Colorado return because you have no federal filing requirement.
  • 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.

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.