Colorado DOR Updates Child Care Credit Eligibility for 2026 Tax Year

The Colorado Department of Revenue (DOR) has published revised guidance regarding changes to the Child and Dependent Care Expenses Credit. Beginning in tax year 2026, Colorado resident individuals can claim the state’s child and dependent care expenses credit, even if they cannot claim the federal credit due to having no federal income tax liability, thereby expanding eligibility for the credit. [Colo. Dep’t of Revenue, Income Tax Topics: Child and Dependent Care Expenses Credit, 01/01/26]

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