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February 8, 2024
Question

Colorado 2023 $800 Tabor refund credited on state tax return

  • February 8, 2024
  • 2 replies
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College student attending a Colorado college, but a resident of Wyoming, can they receive the 2023 Tabor $800 tax credit. They are also working in Colorado while going to school and will be filing a Colorado state tax return.  Student is at home working in Wyoming for the summer months.

2 replies

February 8, 2024

To qualify for TABOR, the recipient must be a full-time resident of Colorado.  

 

The Colorado Department of Revenue TABOR  qualifications are below.  

 

The Colorado DOR website is here.

 

The Colorado Department of Revenue is administering the following 2023 TABOR refund mechanism, primarily through the Colorado Individual Income Tax Return (DR 0104):

 

Sales Tax Refund - Eligible 2023 full-year residents may claim this refund by filing in the manner described below by the appropriate deadline. The refund is $800 for one qualifying taxpayer or $1,600 for two qualifying taxpayers filing jointly. 

 

  • File a 2023 DR 0104 by April 15, 2024, if you:
    • Were at least 18 years old when the tax year began,
    • Do not have a Colorado income tax liability,
    • Are not claiming a refund of wage withholding, and
    • Are not otherwise required to file a Colorado return because you have no federal filing requirement.
  • File a 2023 DR 0104 by October 15, 2024, if you:
    • Have a Colorado income tax liability,
    • Claim a refund of wage withholding, or
    • Are required to file a Colorado return because you are required to file a federal return.
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February 9, 2024

Thanks for this reply.   From a different source I got this where you can possibly claim the six month rule for a college student??  What do you think?   

"In general, an individual is a Colorado resident if either: the individual is domiciled in Colorado; or the individual maintains a permanent place of abode in Colorado and spends, in aggregate, more than six months of the tax year in Colorado."

 

Is a college dorm room a "permanent place of abode"  spending 9+ months of the year there?  Can he claim Colorado Residency with the 6 month rule??

February 11, 2024

Based on what you describe, it doesn't appear that your son is a Colorado resident, nor does he qualify for the TABOR refund. 

 

According to Colorado residency in the Individual Income Tax Guide:

In general, an individual is a Colorado resident if either:

  • the individual is domiciled in Colorado; or
  • the individual maintains a permanent place of abode in Colorado and spends, in aggregate, more than six months of the tax year in Colorado.

Your son doesn't appear to "maintain a permanent place of abode in Colorado," so you need to look to the possibility of domicile.

 

According to College students in the same source:

A student who moves to another state to attend college, but who does not intend to remain in that state after graduation, has not changed domicile. Moreover, a student who is being supported by a parent or parents does not establish a domicile separate from the parent(s) simply by attending school in another state, regardless of whether the student takes such steps as acquiring a driver's license or registering to vote in the state in which he or she attends school.

So, your son wouldn't qualify under either prong of the requirements.

 

February 22, 2024

I filed through TurboTax, will I get my tabor refund?  does it file what you need to claim it

February 22, 2024

You need to go all the way through your Colorado interview to get the credit and answer two questions:

 

There two screens near the end of the Colorado interview that you have to pass through and make the correct answers to trigger the Colorado Sales Tax Refund:

 

1. "Qualifying for the Colorado state sales tax refund" (this is where the question about days incarcerated is)

2. "Qualifying for the Colorado sales tax refund" (where you have to indicate your filing date)

 

Once you have clicked on Yes on the second screen, the TABOR refund will be added.

 

Let this be a lesson for all TurboTax users, that when you start a section in TurboTax, that you finish it.

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February 26, 2024

How/where do I access the "colorado interview"? 

My taxes are completed and ready to e-file.  Should I wait for the Tabor refund to show?