Colorado DOR Publishes Revised Individual Income Tax Guide for 2026

The Colorado Department of Revenue (DOR) published a revised Individual Income Tax Guide, which outlines the state’s income tax requirements for individuals, including residency rules, calculating taxable income through modifications to federal taxable income, required additions and subtractions, income tax withholding requirements, estimated payment obligations for taxpayers whose liability exceeds $1,000, filing and recordkeeping requirements, procedures for claiming refunds within the general four-year period, and the assessment process that typically follows the federal timeline plus one year. [Colo. Dep’t of Revenue, Individual Income Tax Guide, 01/30/26]

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