DENVER, Wednesday, January 28, 2026 – Today, the Colorado Department of Revenue (DOR) announced how much eligible Coloradans can receive for the 2025 PTC program and the new DAC program for tax year 2025 (filing in 2026).
For the PTC program, eligible Coloradans include seniors (age 65 or older, or surviving spouse age 58 or older) with a total income of less than $19,094 or a married couple with a total combined income of less than $25,788. For the DAC program, eligible Coloradans include people with disabilities with income up to $20,000 for singles and $32,000 for couples.
Since 2019, the PTC Rebate program has provided relief to thousands of Coloradans, helping an estimated 25,000 residents.
Updates to the PTC program and creation of the DAC program are based on the Financial Assistance for Certain Low-Income Individuals Act, which was signed into law in June 2024.
Seniors (65 and older)
There have been no updates to how seniors apply for PTC rebates.
Seniors 65 and older will use the same process as before, filling out form DR 0104PTC. In 2025, seniors can receive up to $1,178.
New program for Coloradans with disabilities
Starting January 1, 2026, eligible individuals with disabilities will apply for the DAC tax credit. This new credit will range from $400 to $1,200, based on income and filing status. It will also be adjusted annually for inflation. To claim this refundable tax credit, individuals with disabilities must file a Colorado income tax return using:
- RevenueOnline, or
- Individual Income Tax Accepted Software, or
- By completing Form Colorado Simplified Individual Income Tax Return DR 0104EZ, or
- By completing Form Colorado Individual Income Tax Return DR 0104, along with Form Colorado Individual Income Tax Credit Schedule DR 0104CR.
Individuals who qualify as both seniors and people with disabilities can only claim one benefit each tax year — either the PTC rebate or the new DAC tax credit.
“These updates maintain support for seniors while modernizing assistance for Coloradans with disabilities,” said Taxation Division Senior Director Brendon Reese. “We encourage residents to check the new requirements before filing.”
The PTC Rebate application is also available in Spanish. To improve service for non-English speakers, the Taxation Division call centers can now provide translation services to PTC applicants and tax filers.
For more details, including income limits and applications, visit tax.colorado.gov/PTC-rebate or tax.colorado.gov/DAC.