taxslayer guide for colorado table of contents tax year 2018 taxslayer guide for colorado.pdf ·...

TaxSlayer Guide for Colorado Revised 5/14/2019

5/14/2019

Table of Contents

Tax Year 2018

Adding the Colorado return ......................................................................................................................2 Colorado resident main menu .........................................................................................................................3 Colorado part-year resident main menu .........................................................................................................5 Colorado non-resident main menu ..................................................................................................................6 Income Subject to Tax ......................................................................................................................................7

Colorado Tax Forms .................................................................................................................................8 CO 104 ..............................................................................................................................................................8

Taxpayer information ..................................................................................................................................8 Taxable income ............................................................................................................................................9 Payments – withholding & estimated....................................................................................................... 11 Credits ....................................................................................................................................................... 12 Refund ....................................................................................................................................................... 13

Prepayments for next year and donations ........................................................................................... 13 Tax due ...................................................................................................................................................... 14 Third party designee ................................................................................................................................. 15

DR 0104AD – Subtractions from Income ...................................................................................................... 16 State Income Tax Refund .......................................................................................................................... 16 Government Interest ................................................................................................................................ 17 Other subtractions .................................................................................................................................... 18

Form 104CR – Credits .................................................................................................................................... 19 Part I – Refundable Credits ....................................................................................................................... 20 Part II – Taxes Paid to Another State ........................................................................................................ 21 Part III – Other Credits .............................................................................................................................. 22

DR 0104US – Consumer Use Tax Reporting Schedule .................................................................................. 24 DR 0104PTC – Property Tax Credit ................................................................................................................ 25

Filing an extension ................................................................................................................................. 26 Amended returns ................................................................................................................................... 27 Selected Topics ...................................................................................................................................... 31

Railroad Retirement Board pensions ............................................................................................................ 31 Early pension distribution not subject to penalty ......................................................................................... 32 Exclusion for the beneficiary of an IRA under age 55 ................................................................................... 33 CO withholding on 1099-DIV/OID/INT .......................................................................................................... 34 State sales tax deduction on Schedule A ...................................................................................................... 35 Part-year income, adjustments and credits .................................................................................................. 36

Form 104PN .............................................................................................................................................. 37 Subtractions from income issue ............................................................................................................... 37

State income tax payments – current year ................................................................................................... 39 State income tax payments – for next year .................................................................................................. 40 Estimated payment vouchers ....................................................................................................................... 41 State income tax refund ................................................................................................................................ 42

Index ..................................................................................................................................................... 43


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Adding the Colorado return

After completing the Federal return, click on the “State Section” menu item and then “Add State Return”.

Then, select Colorado from either the map or the text “drop down” selector box

Next, select the type of return to be created

This will take you to the state main menu for the residency type (next 5 pages)


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Colorado resident main menu

For many taxpayers, all necessary information is carried to the state form and all is needed is to click “Continue”. Additions to income, see next page. Subtractions from income, see DR104AD on page 16 For Credits, see page 12 For Payments, see page 11 and 39 For Tax see page 24 For Misc Forms see page 15, 26 and 41

Answer the presented questions, which may differ depending on the return type. Supporting Documentation is “Mail With DR-1778” until document scanning is made available (this question now is asked when you start the return).


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Additions to Income is rarely used. This carries to line 3 on CO Form 104 and TaxSlayer already inserts the more common entries on line 3 when entered in the Federal Section. (i.e., see page 9 regarding non-Colorado municipal bonds)


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Colorado part-year resident main menu TaxSlayer does not calculate any income figures for a part-year resident. You will need to use a worksheet to calculate each income entry as you enter it in the Federal return so that you can accurately fill out the state return. Determine the dates of residence in Colorado before you do the Federal return. For tax year 2017, TaxSlayer removed access to the Subtractions from income screen and simply defaults to 20K/24K. This is an issue if the total of those subtractions exceed that amount due to PERA, Railroad Retirement, or other subtractions. See the discussion on page 37. Also, if the other state(s) involved also have state income tax returns to be completed, they are out of scope for us. Do not add them in TaxSlayer because there are usually questions that must be answered before you can proceed.

At the very least, you will need to fill in the “Basic Information”, - see page 37 and the “Income Subject to Tax” screen – see page 38. Other options are the same as for a resident.


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Colorado non-resident main menu If a person earns income in Colorado, they must pay Colorado tax on that income. This amount then is usually a tax credit on their home state’s tax return. Most of the forms that branch from the main menu are the same as the part-year resident forms.

At the very least, you will need to fill in the “Basic Information” and the “Income Subject to Tax” screen – see page 7. Other options are the same as for a resident however many will not apply.

Supporting Documentation is “Mail With DR-1778” until document scanning is made available.


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Income Subject to Tax

For both part-year resident and non-resident, you will have to manually enter the proper amounts on this TaxSlayer page. Tip: Keep track of the Colorado portion as you enter the amounts in the Federal Section. Wages from W-2 show the amount earned in the state(s) when entered in the Federal Section. TaxSlayer uses that information to determine the state’s part year income amount. All other income, adjustments and credits must be manually determined and may not always be the percent of the year in the state. See the later discussion on this in the Special Topics part of this document on page 36.


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Colorado Tax Forms CO 104

Taxpayer information Names and address are populated by TaxSlayer. This information is entered in the final e-file section tab area.


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Taxable income

Federal Section > Income > Interest and Dividends > Tax Exempt…

Lines 1-4 are completed by TaxSlayer. Tax exempt interest and dividends carry to line 3 from the Federal forms if taxable in Colorado (eg: other state municipal bonds)

There is a similar box on the Dividend Income form. Line 5 is completed by using the CO DR 0104AD form. See page 16.


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Lines 8 and 9 are Out of Scope although supported by TaxSlayer. For line 11, see Form 104CR on page 22. For line 14, see Use Tax (unpaid sales tax) on page 24.

For Enterprise Zone Credit, select from the Credits menu. All except the “Contribution to Enterprise Zone Administrator Credit” are OUT OF SCOPE.

Contribution Carry-over is OUT OF SCOPE. Only enter the amount that was contributed this year.

OOS

OOS


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Payments – withholding & estimated

Lines 16-18 are completed by TaxSlayer. See the page 39 for more information. Line 19 is entered on the TaxSlayer state “Payments” page. See also, page 26 for filing an extension. Line 20 is entered on the TaxSlayer Payments > Prepayments page (not shown). These prepayments are made on behalf of the taxpayer and rarely seen in tax aide: 104BEP – Colorado nonresident Beneficiary Estimated Income Tax Payment DR 0108 – Nonresident Partner/Shareholder Agreement DR 1079 – Payment of Withholding Tax on Certain Colorado Real Property Interest Transfers We do not figure interest and penalties. If more than $1,000 is owed, notify the taxpayer that Colorado may send a bill for this.


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Credits

Lines 21 and 22 are Out of Scope. TaxSlayer does not support forms DR 1305G or DR 0617. Line 23 – completed by TaxSlayer. See page 20 on credits.


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Refund

Prepayments for next year and donations

TaxSlayer completes most lines. Line 27 – designate part of the refund to the next tax year. Line 28 – designate voluntary contributions. This creates the CO DR 0104CH form. TIP: Check last year’s Colorado state tax return to see if such contributions were made and include them in this year’s Federal Schedule A charitable contributions. Click to bring up the voluntary contributions list (not shown)


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Tax due

Tax penalties and interest are Out of Scope. TaxSlayer should not create entries for them. Inform the taxpayer that the CO Dept of Revenue may assess the penalty if they owe more than $1,000.


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Third party designee

DO NOT enter any Tax-Aide person as a third party designee (unless it’s your friend/relative for whom you are preparing taxes and wish to be so designated.) From the Colorado main menu, select Miscellaneous Forms > Third party Designee.


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DR 0104AD – Subtractions from Income

State Income Tax Refund

Federal Section > Income > State and Local Refunds

TaxSlayer automatically completes the state refund amount claimed as taxable on Form 1040. Use the Bypass State Refund Worksheet if you don’t have last year’s return available or if you are using the Refund Calculator. Use the TaxSlayer calculator if you do have last year’s return. (It may not give the best result if the Federal taxable income was 0 or if the taxpayer made estimated state tax payments. See the discussion later on state refunds, page 42.)

http://cotaxaide.org/tools/Refund%20Calculator.html


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Government Interest

Federal Section > Income > Interest and Dividends > …

TaxSlayer completes line 2 from entries in the Federal Interest income page. There’s also a similar box on the Dividend income page (not shown)


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Other subtractions

TaxSlayer completes lines 3 and 4 from 1099-Rs and 1099-SSAs that have been entered. But see page 32 on early distributions. If a taxpayer has sold an asset that was acquired on or after 5/9/1994 and held for at least 5 years, consider this credit. It includes stock in a Colorado company, and home or land sales (which may be within or outside Colorado if taxed by Colorado). TaxSlayer completes line 7 from the Federal Schedule A contributions entry if Schedule A is not used. If there are Railroad Retirement benefits, see page 31 about adjustments that may be required. TaxSlayer incorrectly includes the Tier I benefits in the Pension/Annuity line. Line 12, Marijuana Business Deduction is out of scope due to complex interactions with the Federal return. Entries require direct input in the Colorado “Subtractions from Income” TaxSlayer screen from the main menu. Click on BEGIN to bring up the entry box for that item. Each has an FYI document on the CO Department of Revenue web site that explains the item.

OOS


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Form 104CR – Credits

The Colorado credits menu is reached by clicking the “Credits” entry on the state’s main menu. The TaxSlayer Credits menu parallels the Colorado Form 104CR which is not shown here. See DR 0104PTC, page 25. Refundable credits, see next page See page 21. Non-refundable credits will be discussed on pages 22. Most credit options lead to a screen that only has a box in which to enter the amount of the credit. Do not enter credits if they cannot carry across to the CO104 to reduce the state income tax. Carry-forward of credits is out of scope. Most credits require submission of documentation to substantiate the credit. At this time, TaxSlayer does not support scanned attachments submitted with the return. Print a DR 1778 for the taxpayer to mail in with the documentation.. Enterprise Zone Credits on this screen are posted on the CO104. See page 10 for more details.


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Part I – Refundable Credits

Colorado > Credits

TaxSlayer completes the Child Care Expenses Credit and COEITC based upon the Federal credits for those items. Colorado child care credit does not apply to disabled persons over age 12. Business Personal Property Credit and Refundable Renewable Energy Tax Credit are out of scope – Form DR 1366 is not supported by TaxSlayer. When you click the “Begin” button for Child Care Expenses Credit, this form is used if an adjustment is needed to that calculated on the Federal return and used in Form DR 0347. Add any additional earned income as an increment (not a new total). This is rarely, if ever, used.


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Part II – Taxes Paid to Another State

Colorado > Credits

Since the credit requires completion of the other state’s tax return, this will be an uncommon credit for the Tax-Aide program because we cannot prepare that state’s return. That state’s tax return or an S corporation pass-through document must be submitted to substantiate the claim. From the “Credits” menu… This credit is not available to non-resident taxpayers (their home state will likely have a similar credit for income tax paid to Colorado).


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Part III – Other Credits

Several Colorado tax credits are for business owners. Only the more common individual credits are listed here. Each has an “FYI Income” document on the Colorado Department of Revenue website that explains the qualifications and limitations.


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Do not use the LTC credit if Federal taxable income is $50K ($100K if 2 policies) or more. TaxSlayer does not check the Federal taxable income amount.


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DR 0104US – Consumer Use Tax Reporting Schedule Consumer Use Tax is the state’s way of collecting sales tax on items purchased from other than a local retailer (eg: on-line). It is up to the taxpayer to determine if such purchases were made.

Select the “Tax” option from the main menu. Recapture of prior year credits is out of scope


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DR 0104PTC – Property Tax Credit The Colorado PTC cannot be e-filed and is only available for the current and one previous tax year. Requirements are:

1. Either taxpayer is 65 or older (at year end), or a surviving spouse at least 58, or disabled with benefits for the entire year.

2. Resided in Colorado for the entire year (both if married). 3. Lawfully present in the United States. 4. Must have a Colorado driver’s license or ID card. 5. Not claimed as a dependent on any other person’s tax return. 6. Total income for all sources less than:

2017 2018

Single: 13,608 14,074

Married: 18,343 18,972

If the taxpayer qualifies… If there are any Medicare D payments, remove them from the Social Security input page and add them to the Schedule A medical deductions. After completing and printing the return, separate the 104PTC form from the return and mail it to the CO Department of Revenue. The 104PTC cannot be e-filed. Driver license or state ID information is required. The rest of the return can be electronically filed as usual.


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Filing an extension

From the state main menu, select “Miscellaneous Forms” Select “Yes” Enter the amount to be paid with the extension Then, print the Form 158-I extension and have the taxpayer mail it in with a check attached.


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Amended returns

Continued on next page

After making Federal return changes (if any), work through the progression of menus… After completing changes, return to the Amended Tax Return menu to explain changes and print the amended return(s). Make changes to the original return as needed. Select “Amended Return” (continue on next page)


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Select “Yes”, then “Begin” (continued on next page)


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(See next page) Amendments cannot be e-filed. Have taxpayer mail the amended return to the Colorado Department of Revenue. Our typical answer will be “Other”. Explanation of Changes uses the same information as the federal amendment – nothing new to enter here unless the federal return is not being amended.


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After entering data from the original tax return, return to the Amended Tax Return menu (top of page 25) to enter explanation of changes and print the amended return.


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Selected Topics Railroad Retirement Board pensions

Tier 1 payment (RRB_1099) is equivalent to Social Security Tier 2 payment (RRB-1099-R) is the pension TaxSlayer incorrectly merges the Tier 1 Railroad Retirement payments with all other pensions and annuities. Because Colorado limits the annuity/pension, including taxable Social Security, to $24K ($20K if under 65), the taxpayer may be unfairly limited because the RRB benefits has its own Subtraction From Income line.

Colorado DR 0104AD:

Federal 1040:

To correct this: 1. Determine if the annuities/

pensions have been limited. If not, no further action is needed. (If totals are 20K/24K, probably so.)

2. Determine how much of the Tier 1 benefits are federally taxable.

3. Remove the Tier 1 taxed

benefits portion from the annuity/pension line and determine what the exclusion should be.

4. Add corrected information into TaxSlayer Subtractions from Income page.

TIP: Use the RRB Worksheet to do the calculations.

http://cotaxaide.org/tools/RRB%20Worksheet.html


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Early pension distribution not subject to penalty TaxSlayer does not include early pension distributions in Colorado’s retirement subtraction from income. Colorado allows this if the recipient is at least 55 and not subject to federal penalties (i.e. Code 2 on 1099-R or Code 1 with an exception). CO CR 0104AD:

To correct this: 1. Determine if the recipient is

at least 55,

2. Determine what the current distribution total for the recipient is.

3. Add the taxable portion of

the distribution to the eligible pension income and enter the new total on the TaxSlayer Subtractions from Income page. Do not exceed the $20K/$24K limit per each person.


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Exclusion for the beneficiary of an IRA under age 55 Beneficiaries of an IRA under age 55 qualify for up to $20,000 exclusion of the distribution. TaxSlayer does not automatically provide this exclusion so it must be entered manually. CO CR 0104AD:

After printing the return, enter the SSN for the deceased in the box(es) provided and paper file the return. Enter the amount of the exclusion on the TaxSlayer Subtractions from Income page. Do not exceed the $20K limit.


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CO withholding on 1099-DIV/OID/INT Federal Section > Payments & Estimates > Other State Withholdings

In the rare case where state withholding appears on a 1099-DIV, 1099-OID or 1099-INT, enter the amount in this form. Since this does not create the documentation that Colorado requires, you must file Colorado on paper and attach all forms with withholding shown.


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State sales tax deduction on Schedule A The sales tax deduction consists of two parts:

1. A state sales tax table indexed by income and exemptions 2. A series of local tables, “A”, “B”, or “C” also indexed by income and exemptions

The A, B or C table to use is based on the taxpayer’s city and/or county and the result of that chosen table is multiplied by the local tax rate and added to the state result. TaxSlayer uses the taxpayer’s zip code to determine the local tax rate to use for the sales tax deduction. This may result in an incorrect deduction because zip code boundaries do not always fall along municipal boundaries (the IRS sales tax calculator does ask additional questions to make the correct distinction). TaxSlayer provides a way to enter the local tax rate to override the rate derived from the zip code, but that does not always produce the correct result. To correct this when the taxpayer zip code is outside the municipal boundary:

1. Go to the local sales tax table and determine the A, B, or C code for the city with the taxpayer’s zip code

2. Determine what code should be used for that taxpayer (the county code in most cases) a. If the letter code is the same, enter the local tax rate in TaxSlayer. b. If the letter code is not the same, use the zip code for any other city that will provide the

correct A, B or C code. For the county code, it will be any city in the county that’s not listed.

Or, use the IRS calculator and enter the result directly in the Sales Taxes Deduction Override page. TaxSlayer also does not provide a way to include other non-taxable income when calculating the sales tax credit. Use the Sales Tax Worksheet to assist in adding this additional income.

https://cotaxaide.org/ta/home/filing-issues/schedule-a/co-sales-tax/

http://cotaxaide.org/tools/Sales%20Tax%20Worksheet.html


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Part-year income, adjustments and credits The first step is to determine if the taxpayer has a resource that allows filing of the other state’s tax return. If not, the taxpayer will have to go to a paid preparer and they will have to repeat much of the work that we would do to complete the Federal and Colorado returns; we would be saving the taxpayer little, if anything! Determination of amounts to enter in part-year resident returns depends on:

The amount of time the taxpayer lives/lived in Colorado

The amount of time the taxpayer’s spouse lives/lived in Colorado (which may be different)

When income was received and by whom

The percentage of gross income received in Colorado (to figure some adjustments to income)

The percentage of earned income received in Colorado (to figure other adjustments to income) For example, if a taxpayer moves to Colorado in July and had a savings account in the other state that finally closed in September, only 3 months of the income from that account would apply to Colorado (33.3%, not the 50% of the year that the taxpayer lived in Colorado). It may even be less if the actual interest earned between July and September is used – perhaps they used much of the savings to prepare for the move. If the account is in the spouse’s name and the spouse did not come to Colorado until September, then none of the interest is Colorado income. If a joint account, half is assigned to each of the taxpayer and spouse, resulting in 16.7% taxable to Colorado. Adjustments to income are distributed based on the percentage of Colorado gross or earned income:

Educator expenses – % EARNED IN CO

Certain business expenses of reservists, etc – % EARNED (OUT OF SCOPE)

HSA deduction – % EARNED IN CO

Moving expenses to Colorado – ACTUAL TOTAL AMOUNT (OUT OF SCOPE unless certified for Military and taxpayer is active military.)

Deductible part of self-employment tax – % EARNED IN CO

Self-employed SEP, SIMPLE – % EARNED IN CO (OUT OF SCOPE)

Self-employed health insurance deduction – % EARNED IN CO (OUT OF SCOPE)

Penalty on early withdrawal of savings – % ACTUAL CO AMOUNT

Alimony paid – % EARNED IN CO

IRA deduction – % EARNED IN CO

Student loan interest deduction – % GROSS IN CO

Tuition and Fees deduction – % GROSS IN CO

Domestic production activities – % ACTUAL CO AMOUNT (OUT OF SCOPE)

Jury duty pay given to employer – % ACTUAL CO AMOUNT Credits are all based on actual Colorado credit amounts. The Colorado Part Year Worksheet can do these calculations for you and give the amounts needed for entry into TaxSlayer

http://cotaxaide.org/tools/Part%20Year%20Worksheet.html


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Form 104PN This form records the amount of income, adjustments and credits from the federal tax form that applies to Colorado. TaxSlayer completes this form based on information from the federal return (W-2 and 1099-R state income amount entries) and the screens described below:

From the Part Year Resident main form, select Basic Information Enter dates of Colorado residency Supporting Documentation is “Mail With DR-1778” until document scanning is made available.

Subtractions from income issue In 2017, TaxSlayer removed the Subtractions From Income screen for part-year residents and thus cannot produce the CO 104AD which may be required for an accurate return. For most taxpayers, this is not a problem but if the taxpayer has subtractions or requires adjustment to the TaxSlayer-computed adjustments, the return may need to be hand-modified and mailed. The Colorado Part Year Worksheet will determine this and provides more guidance if this is required.



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From the Part Year Resident main form, select Income Subject To Tax Enter the amounts for each field as calculated by the Colorado Part Year Worksheet




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State income tax payments – current year Federal Section > Deductions > Itemized Deductions…

Federal Section > Payments & Estimates…

(2016 forms are show to preserve compactness) Included in the federal state tax deduction on Schedule A, but not in payments to Colorado for the current tax year:

4Q prior tax year estimated payment1

Tax due payment with tax return

Colorado extension payment made with Form 158-I in this calendar year. (see below)

Included in the Schedule A deduction and in payments to Colorado:

W-2/W-2G/1099-R withholding

Other State Withholdings (see page 33)

Amount from prior year refund

1Q current tax year estimate



4Q current tax year estimate paid by December 31st

Not included in the Schedule A deduction but are included in payments to Colorado:

4Q current tax year estimate paid in January of this calendar year.

Colorado extension payment made with Form 158-I in this calendar year. (see above)

1 If a state tax refund was received in that prior year, the 4Q payment must be pro-rated. See page 25 for more details.


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State income tax payments – for next year

From the state main menu, select “Payments”. Enter the amount of refund to be used for next year’s taxes


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Estimated payment vouchers

From the state main menu, select “Miscellaneous Forms”, Then, “Estimated Payment Vouchers, Form 104EP”. Select “Yes” Enter amounts for the vouchers Automatic withdrawal is not supported by TaxSlayer


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State income tax refund Taxability of the state income tax refund is reduced by the lesser of the following (all figures are for the previous tax year):

a. A pro-rated share of the refund (ie: ratio of the amount paid in each of the two years) – not relevant if no 4Q estimated payment in January

b. The difference between sales tax and state withholding c. The amount itemized deductions exceeds the standard

deduction d. A taxable amount that is negative (may be shown as 0 on the

return) e. The taxable income change which would allow tax credits that

were available but not fully used to reduce tax. TaxSlayer only considers items b and c which is the typical case. Item e is difficult and requires access to the prior year return software. If estimated taxes were paid, only use the pro-rated amount of the refund:

And, also pro-rate the 4Q payment used in the current tax year as a subtraction (see page 39):

Refunds involving multiple years are out of scope.

Tax year state tax payments:

GROUP A: For the year prior to the current tax year paid in that year:

1Q previous year estimate



4Q previous year estimate paid by December of that year

W-2/1099 withholdings

Prepayments (see page 11)

GROUP B: Paid for the year prior to the current tax year, but paid in the current tax year:

4Q previous year estimate paid in January

Amount paid with a current tax year extension request

TIP: Use the Refund Calculator to do the math.

http://cotaxaide.org/tools/Refund%20Calculator.html


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Index 104BEP ........................................... 11

104CR ............................................. 19

104PN ............................................ 37

annuity ........................................... 18

beneficiary of an IRA under 55 ...... 33

business personal property credit . 20

charitable contributions ................ 18

child care expenses credit .............. 20

Colorado donations ....................... 13

Colorado source capital gain .......... 18

credits .......................................10, 12

DR 0104AD ..................................9, 16

DR 0104CH ..................................... 13

DR 0104PTC ..............................19, 25

DR 0108 ......................................... 11

DR 1079 ......................................... 11

DR-1778 .................................. 3, 6, 37

early pension distribution .............. 32

EITC credit ...................................... 20

Enterprise Zone Credit .............. 10, 19

estimated payments ....................... 41

extension ........................................ 26

government interest ....................... 17

Income Subject to Tax ...................... 7

interest ........................................... 14

municipal bonds ............................... 9

non-resident ..................................... 6

part-year resident ................... 5, 6, 36

part-year topics .............................. 36

payments ...................... 11, 13, 39, 40

payments - extension ............... 11, 26

penalties ......................................... 14

pension ........................................... 18

PERA/DPSRS contributions ............. 18

property tax credit (PTC) ................ 25

Railroad Retirement benefits ... 18, 31

refund ....................................... 13, 42

refundable credits .......................... 20

renewable energy tax credit .......... 20

reservation income ........................ 18

resident ............................................ 3

retirement income ......................... 18

sales tax deduction......................... 35

state income tax refund ........... 16, 42

supporting documentation ... 3, 6, 19,

37

tax .................................................. 24

tax due ........................................... 14

taxable income ................................. 9

taxes paid to another state ............ 21

third party designee ....................... 15

tuition program contributions........ 18

use tax ............................................ 24

vouchers ......................................... 41

wildfire mitigation .......................... 18

withholding on interest/dividends . 34

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