About the Reports
The reports summarize Colorado income tax subtractions claimed by individuals and C corporations each tax year on Colorado income tax returns. The Summary Reports show, for each subtraction, the number claimed and the total and average amounts claimed. There is one Summary Report per tax year. The To Date Reports show the same statistics by size of income. Additional tax years will be added to the To Date Reports every year. A distinction is made between taxpayers that have Colorado source income only and taxpayers that have income outside of Colorado. For taxpayers that have income outside of Colorado, the subtraction amounts are not limited to Colorado source income. The reports begin tax year 2022. Prior year data is available in other formats on these webpages: Individual Statistics of Income, Corporate Statistics of Income, and Tax Profile and Expenditure Reports.
Individual Income Tax Subtractions
Individual Summary Reports by Tax Year
Individual Subtractions by Size of Federal Adjusted Gross Income, 2022 to Date
Corporate Income Tax Subtractions
Corporate Summary Reports by Tax Year
Corporate Subtractions by Size of Colorado Taxable Income, 2022 to Date
