C.R.S. Section 14-15-117
Application of article to joint tax returns

  • legislative declaration

(1)

The general assembly finds that some partners in a civil union may legally have their federal taxable income determined on either separate federal tax returns or on a joint federal tax return. Since Colorado income tax filings are tied to the federal income tax form by requiring taxpayers to pay a percentage of their federal taxable income as their state income taxes:

(a)

Partners in a civil union who have their federal taxable income determined on separate federal tax returns must have such income separately determined for purposes of the Colorado income tax; and

(b)

Partners in a civil union who have their federal taxable income determined on a joint federal tax return must have their state taxable income determined based on their joint federal taxable income.

Source: Section 14-15-117 — Application of article to joint tax returns - legislative declaration, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-14.­pdf (accessed Dec. 24, 2024).

Green check means up to date. Up to date

Current through Fall 2024

§ 14-15-117’s source at colorado​.gov