All income entered on your Federal return is automatically carried to your state return; however, Colorado taxes certain items of income not taxed by the Federal government. Below is other income that should be added to your Colorado return:
- Bond Interest
- Improper distributions from a qualified state tuition program for which tuition program contribution subtraction was previously claimed.
- Dependent Child income
- Charitable Gross Conservation Easement
- Alien Labor
- Any expenses incurred by a taxpayer with respect to expenditures made at, or payments made to, a club that restricts membership on the basis of sex, sexual orientation, marital status, race, creed, religion, color, ancestry or national origin.
- Medical Savings Account Distributions not eligible for expenses.
- Charitable Hunger Relief Credit Addback.
These additions can be entered on your Colorado return by following the steps below:
- State Section
- Additions to Income
For more information on these additions, please click here.