Article: 50693
What is the TABOR “Credit”?
Although often called a credit, the TABOR refund is actually a sales tax refund based on state law.
Eligibility Requirements
You must:
- Be a full-year Colorado resident
- File or transmit your return by October 15, 2025
- Be 18 or older as of January 1, 2024
- Not be incarcerated for 180+ days during the year
- Deceased filers must have met the requirements before their death
How the Refund Works
The refund will first be applied to your Colorado income tax liability. If you owe other state or federal taxes, the refund may be intercepted.
How to Claim It
The refund is automatically calculated based on your filing status and Colorado MAGI from line 34 of your return.
Claiming the Refund After the Due Date
If you’re filing after the original due date, you must indicate that an extension was filed:
- Go to Federal Taxes → Review → search forms.
- Under the States tab, open the ‘Amount Paid with Extension‘ screen.
- Choose CO, enter the amount paid (or 0), and check ‘extension has been filed‘.
Further Information
See the Colorado 104 Individual Income Tax Filing Guide or visit the TABOR web page for the latest updates.