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:
- Other Additions as required by Colorado law:
- Bond Interest
- 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.
- Distributions from a medical savings account not made for an eligible expense
- Federal deduction for food and beverage expenses. The required addback is equal to the
amount of the deduction claimed in excess of 50% of the expense
Where to enter?
- State Section
- Additions to Income
For more information on these additions, please click here.