Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-107
Income tax filing status
# (1)
If the federal taxable income of two taxpayers may legally be determined on a joint federal return but actually is determined on separate federal returns, such income for purposes of the Colorado income tax shall be separately determined.
# (2)
If the federal taxable income of two taxpayers is determined on a joint federal return, their tax shall be determined on their joint federal taxable income.
# (3)
Repealed. Source: L. 87: Entire part R&RE, p. 1430, § 2, effective June 22. L. 88: (3) repealed, p. 1317, § 17, effective May 29. L. 2014: (1) and (2) amended, (SB 14-019), ch. 10, p. 98, § 3, effective February 27. Editor's note: (1) This section is similar to former § 39-22-109 as it existed prior to 1987. (2) Section 9 of chapter 10 (SB 14-019), Session Laws of Colorado 2014, provides that changes to this section by the act apply to income tax years commencing on or after January 1, 2013, and any other income tax years that are open under § 39-21-107 or 39-21-108.
Amendment history
L. 87: Entire part R&RE, p. 1430, § 2, effective June 22. L. 88: (3) repealed, p. 1317, § 17, effective May 29. L. 2014: (1) and (2) amended, (SB 14-019), ch. 10, p. 98, § 3, effective February 27.
Source: view the official text
In this article (40 sections)
- 39-22-101 · Short title
- 39-22-102 · Legislative declaration
- 39-22-103 · Definitions - construction of terms
- 39-22-104 · Income tax imposed on individuals, estates, and trusts -…
- 39-22-104.5 · Pretax payments - catastrophic health insurance - repeal
- 39-22-104.6 · Pretax payments - medical savings accounts - repeal
- 39-22-105 · Alternative minimum tax
- 39-22-106 · Colorado personal exemptions of a resident individual
- 39-22-107 · Income tax filing status
- 39-22-107.5 · Income tax filing status - innocent spouse relief
- 39-22-108 · Credit for tax paid other states
- 39-22-108.5 · Dual resident trusts - income tax calculation
- 39-22-109 · Income of a nonresident individual for purposes of Colorado…
- 39-22-110 · Apportionment of tax in the case of a part-year resident
- 39-22-110.5 · Reacquisition of residency during active duty military…
- 39-22-111 · Accounting periods and methods
- 39-22-112 · Persons and organizations exempt from tax under this article
- 39-22-114.5 · Tax credit for investment in technologies for recycling…
- 39-22-116 · Tax tables for individuals
- 39-22-119 · Expenses related to child and dependent care - refundable…
- 39-22-119.5 · Child care expenses tax credit - legislative declaration…
- 39-22-121 · Credit for child care facilities - legislative declaration…
- 39-22-122 · Long-term care insurance credit
- 39-22-123 · Earned income tax credit - refund of state excess revenues…
- 39-22-123.5 · Earned income tax credit - legislative declaration -…
- 39-22-123.7 · Earned income tax credit - pilot program - pre-populated…
- 39-22-129 · Child tax credit - legislative declaration - definitions -…
- 39-22-130 · Family affordability tax credit - tax preference…
- 39-22-201 · Partners, not partnership, subject to tax
- 39-22-202 · Resident partners - definition
- 39-22-203 · Nonresident partners
- 39-22-204 · Accounting periods and methods
- 39-22-206 · Foreign source income of export taxpayers
- 39-22-300.1 · Short title - citation
- 39-22-301 · Corporate tax imposed - repeal
- 39-22-302 · S corporations
- 39-22-303 · Dividends in a combined report - foreign source income -…
- 39-22-303.1 · Interstate banking or branching - nondiscriminatory tax…
- 39-22-303.5 · Single-factor apportionment of business income -…
- 39-22-303.6 · Market-based apportionment of the income of a taxpayer…