Individual Statistics of Income Reports

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About the Reports

The Colorado Individual Statistics of Income (SOI) report is a collection of data describing federal and state individual income tax returns filed by full-year Colorado residents. The report includes charts and data tables on income, taxes, age, location, households, and more. Colorado’s Individual SOI report complements the Individual SOI report published by the Internal Revenue Service (IRS), and serves as a useful tool for researchers and policy makers. This report is prepared annually. The 2019 report was published in November 2022.

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Reports

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2019

Enhancements and Changes Since the Previous Report:

Added Colorado Taxable Income to these tables: 1, 2, 3, 4, 5, 6, 7, 8, 20, 21, 22, 23
Removed Table 28. Colorado Voluntary Contributions by Size of Federal AGI due to changes in the availability of this data for reporting purposes

Full Report:

2019 Individual SOI Report (PDF) includes an introduction, charts, tables, and supplemental information

Data Tables:

Table 1. Income and Tax Data by Size of Federal AGI
Table 2. Income and Tax Data by Size of Federal AGI in $10,000 Increments
Table 3. Income and Tax Data for Single Colorado Returns by Size of Federal AGI
Table 4. Income and Tax Data for Joint Colorado Returns by Size of Federal AGI
Table 5. Income and Tax Data for Taxable Returns by Size of Federal AGI
Table 6. Income and Tax Data for Nontaxable Returns by Size of Federal AGI
Table 7. Income and Tax Data for Filers Under 65 by Size of Federal AGI
Table 8. Income and Tax Data for Filers 65 and Older by Size of Federal AGI
Table 9. Federal AGI by Size of Federal AGI and Filing Status
Table 10. Colorado Net Tax by Size of Federal AGI and Filing Status
Table 11. Federal AGI by Size of Federal AGI and Age Group
Table 12. Colorado Net Tax by Size of Federal AGI and Age Group
Table 13. Source of Income by Size of Federal AGI
Table 14. Business Income by Industry
Table 15. Adjustments to Income by Size of Federal AGI
Table 16. Income and Tax Data by Size of Federal AGI and Standard/Itemized Deduction Returns
Table 17. Standard, Itemized, and Qualified Business Income Deductions by Size of Federal AGI
Table 18. Itemized Deductions by Size of Federal AGI
Table 19. Selected Federal Tax Credits by Size of Federal AGI
Table 20. Income and Tax Data by Region
Table 21. Income and Tax Data for Regions by Size of Federal AGI
Table 22. Income and Tax Data by County
Table 23. Income and Tax Data for Major Counties by Size of Federal AGI
Table 24. Colorado Income and Tax Data by Size of Colorado Taxable Income in $10,000 Increments
Table 24 Supp. Colorado Income and Tax Data by Size of Colorado Taxable Income in $10,000 Increments (All Taxpayers)
- Includes all returns in the SOI dataset plus all Colorado income tax returns that were excluded from the SOI dataset
- Returns were excluded from the SOI dataset if they were not full-year residents or they did not match up to an IRS return in the data merging process
Table 25. Colorado Additions and Subtractions by Size of Federal AGI
Table 26. Colorado Income Tax Prepayments by Size of Federal AGI
Table 27. Colorado Tax Credits by Size of Federal AGI

Supplemental Information:

2018

Enhancements and Changes Since the Previous Report:

Added three new tables:
- Table 14 - Business Income by Industry
- Table 19 - Selected Federal Tax Credits by Size of Federal AGI
- Table 26 - Colorado Income Tax Prepayments by Size of Federal AGI
Significant changes made to three tables:
- Table 17 - This table no longer summarizes personal exemptions (see 2017 Table 18), but now includes qualified business income deductions. These modifications were made due to federal tax return changes.
- Table 20 and Table 21 - Five Colorado regions are now summarized instead of the 14 planning regions summarized in previous SOI reports.
Formatting changes:
- All values are now rounded to the nearest dollar.
- Previous reports rounded summed totals to the nearest thousand, which will affect comparisons to prior year data.

Narrative and Charts:

2018 Individual SOI Narrative and Charts (PDF)
- Includes an introduction, highlights, charts, and methodology
- Features insights into major changes that started tax year 2018 due to the federal Tax Cuts and Jobs Act of 2017 (TCJA) (NEW!)
- TCJA Overview and Impacts section includes charts and tables that compare 2018 and 2017 to demonstrate the impacts the TCJA had on Colorado income tax filers (NEW!)

Data Tables:

The 2018 Individual SOI tables summarize key statistics on income and tax data by income group, including the number of returns, federal adjusted gross income (AGI), federal taxable income, Colorado gross tax, Colorado net tax, and federal tax. The aggregate data is split into various groupings, such as filing status, age, and location. Four tables (Tables 7, 8, 11, and 12) break out return data by age group. Information on the composition of Colorado households can be found by examining filing statuses (Tables 3, 4, 9, and 10). Detailed data on sources of income, business income by industry, and adjustments to income are reported in Tables 13, 14, and 15. Reductions from federal income such as standard, itemized, and qualified business income deductions are presented in Tables 16, 17, and 18. Selected federal tax credits are summarized in table 19. Geographic (county or region) data is presented in Tables 20 through 23. Data specific to the calculation of Colorado taxable income and tax due — including additions, subtractions, tax prepayments, tax credits, and voluntary contributions — are the focus of Tables 24 through 28.

Table 1. Income and Tax Data by Size of Federal AGI
Table 2. Income and Tax Data by Size of Federal AGI in $10,000 Increments
Table 3. Income and Tax Data for Single Colorado Returns by Size of Federal AGI
Table 4. Income and Tax Data for Joint Colorado Returns by Size of Federal AGI
Table 5. Income and Tax Data for Taxable Returns by Size of Federal AGI
Table 6. Income and Tax Data for Non-Taxable Returns by Size of Federal AGI
Table 7. Income and Tax Data for Filers Under 65 by Size of Federal AGI
Table 8. Income and Tax Data for Filers 65 and Older by Size of Federal AGI
Table 9. Federal AGI by Size of Federal AGI and Federal Filing Status
Table 10. Colorado Net Tax by Size of Federal AGI and Federal Filing Status
Table 11. Federal AGI by Size of Federal AGI and Age Group
Table 12. Colorado Net Tax by Size of Federal AGI and Age Group
Table 13. Source of Income by Size of Federal AGI
Table 14. Business Income by Industry (NEW!)
Table 15. Adjustments to Income by Size of Federal AGI
Table 16. Income and Tax Data by Size of Federal AGI and Standard/Itemized Deduction Returns
Table 17. Standard, Itemized, and Qualified Business Income Deductions by Size of Federal AGI
Table 18. Itemized Deductions by Size of Federal AGI
Table 19. Selected Federal Tax Credits by Size of Federal AGI (NEW!)
Table 20. Income and Tax Data by Region
Table 21. Income and Tax Data for Regions by Size of Federal AGI
Table 22. Income and Tax Data by County
Table 23. Income and Tax Data for Major Counties by Size of Federal AGI
Table 24. Colorado Income and Tax Data by Size of Colorado Taxable Income in $10,000 Increments
Table 24 Supplement. Colorado Income and Tax Data by Size of Colorado Taxable Income in $10,000 Increments
- This supplemental table to the Individual SOI summarizes all of the returns that were included in SOI and all Colorado income tax returns that were excluded from the SOI data set– either because the returns were not full-year residents or because they did not match up to an IRS return in the data merging process.
- This information is provided to help the data users apply their own weighting methodologies if needed.
Table 25. Colorado Additions and Subtractions by Size of Federal AGI
Table 26. Colorado Income Tax Prepayments by Size of Federal AGI (NEW!)
Table 27. Colorado Tax Credits by Size of Federal AGI
Table 28. Colorado Voluntary Contributions by Size of Federal AGI

Supplemental Information:

Data Sources Excel
2018 vs. 2017 Table Crosswalk Excel

2017

Enhancements and Changes Since the Previous Report:

Added narrative with charts in the full report to highlight and elaborate on selected income tax data

Full Report:

2017 Individual SOI Report (PDF) includes the narrative (NEW!), charts, tables, and supplemental information

Data Tables:

Table 1. Income and Tax Data by Size of Federal AGI
Table 2. Income and Tax Data by Size of Federal AGI in $10,000 Increments
Table 3. Income and Tax Data for Single Colorado Returns by Size of Federal AGI
Table 4. Income and Tax Data for Joint Colorado Returns by Size of Federal AGI
Table 5. Income and Tax Data for Taxable Returns by Size of Federal AGI
Table 6. Income and Tax Data for Non-Taxable Returns by Size of Federal AGI
Table 7. Income and Tax Data for Filers Under 65 by Size of Federal AGI
Table 8. Income and Tax Data for Filers 65 and Older by Size of Federal AGI
Table 9. Federal AGI by Size of Federal AGI and Federal Filing Status
Table 10. Colorado Net Tax by Size of Federal AGI and Federal Filing Status
Table 11. Federal AGI by Size of Federal AGI and Age Group
Table 12. Colorado Net Tax by Size of Federal AGI and Age Group
Table 13. Federal AGI by Size of Federal AGI and Number of Personal Exemptions
Table 14. Colorado Net Tax by Size of Federal AGI and Number of Personal Exemptions
Table 15. Source of Income by Size of Federal AGI
Table 16. Adjustments to Income by Size of Federal AGI
Table 17. Income and Tax Data by Size of Federal AGI and Standard/Itemized Deduction Returns
Table 18. Exemptions and Standard/Itemized Deductions by Size of Federal AGI
Table 19. Itemized Deductions by Size of Federal AGI
Table 20. Income and Tax Data by Planning Region
Table 21. Income and Tax Data for Planning Regions by Size of Federal AGI
Table 22. Income and Tax Data by County
Table 23. Income and Tax Data for Major Counties by Size of Federal AGI
Table 24. Colorado Income and Tax Data by Size of Colorado Taxable Income in $10,000 Increments
Table 24 Supplement. Colorado Income and Tax Data by Size of Colorado Taxable Income in $10,000 Increments
- This supplemental table to the Individual SOI summarizes all of the returns that were included in SOI and all Colorado income tax returns that were excluded from the SOI data set– either because the returns were not full-year residents or because they did not match up to an IRS return in the data merging process.
- This information is provided to help the data users apply their own weighting methodologies if needed.
Table 25. Colorado Additions and Subtractions by Size of Federal AGI
Table 26. Colorado Tax Credits by Size of Federal AGI
Table 27. Colorado Voluntary Contributions by Size of Federal AGI

2016

New Enhancements Since the Previous Report:

Added short descriptions to the tables to help make the data more accessible
Developed five new tables to provide more breakouts of the data by single/joint filing status and age group
Created charts to illustrate and highlight some of the SOI data

Data Tables:

Table 1. Income and Tax Data by Size of Federal AGI
Table 2. Income and Tax Data by Size of Federal AGI in $10,000 Increments
NEW! Table 3. Income and Tax Data for Single Colorado Returns by Size of Federal AGI
NEW! Table 4. Income and Tax Data for Joint Colorado Returns by Size of Federal AGI
Table 5. Income and Tax Data for Taxable Returns by Size of Federal AGI
Table 6. Income and Tax Data for Non-Taxable Returns by Size of Federal AGI
NEW! Table 7. Income and Tax Data for Filers Under 65 by Size of Federal AGI
Table 8. Income and Tax Data for Filers 65 and Older by Size of Federal AGI
Table 9. Federal AGI by Size of Federal AGI and Federal Filing Status
Table 10. Colorado Net Tax by Size of Federal AGI and Federal Filing Status
NEW! Table 11. Federal AGI by Size of Federal AGI and Age Group
NEW! Table 12. Colorado Net Tax by Size of Federal AGI and Age Group
Table 13. Federal AGI by Size of Federal AGI and Number of Exemptions
Table 14. Colorado Net Tax by Size of Federal AGI and Number of Exemptions
Table 15. Source of Income by Size of Federal AGI
Table 16. Adjustments to Income by Size of Federal AGI
Table 17. Income and Tax Data by Size of Federal AGI and Standard/Itemized Deduction Returns
Table 18. Exemptions and Standard/Itemized Deductions by Size of Federal AGI
Table 19. Itemized Deductions by Size of Federal AGI
Table 20. Income and Tax Data by Planning Region
Table 21. Income and Tax Data for Planning Regions by Size of Federal AGI
Table 22. Income and Tax Data by County
Table 23. Income and Tax Data for Major Counties by Size of Federal AGI
Table 24. Colorado Income and Tax Data by Size of Colorado Taxable Income in $10,000 Increments
Table 24 Supplement. Colorado Income and Tax Data by Size of Colorado Taxable Income in $10,000 Increments
- This supplemental table to the Individual SOI summarizes all of the returns that were included in SOI and all Colorado income tax returns that were excluded from the SOI data set– either because the returns were not full-year residents or because they did not match up to an IRS return in the data merging process.
- This information is provided to help the data users apply their own weighting methodologies if needed.
Table 25. Colorado Additions and Subtractions by Size of Federal AGI
Table 26. Colorado Tax Credits by Size of Federal AGI
Table 27. Colorado Tax Checkoff Donations by Size of Federal AGI

Charts:

2015

New Enhancements Since the Previous Report:

Updates were made to the 2015 SOI to improve the accuracy of the reporting which may limit comparability of the data to prior years’ publications
See the PDF report for additional information such as Introductions, 2013-to-2015 Table Crosswalks, Data Glossaries, and Publication Changes

Full Report:

Full Report (PDF) includes the tables and supplemental information

Data Tables:

Table 1. Income and Tax Data by Size of Federal AGI
Table 2. Income and Tax Data by Size of Federal AGI in $10,000 Increments
Table 3. Income and Tax Data for Taxable Returns by Size of Federal AGI
Table 4. Income and Tax Data for Non-Taxable Returns by Size of Federal AGI
Table 5. Income and Tax Data for Residents 65 and Older by Size of Federal AGI
Table 6. Federal AGI by Size of Federal AGI and Filing Status
Table 7. Colorado Net Tax by Size of Federal AGI and Filing Status
Table 8. Federal AGI by Size of Federal AGI and Number of Exemptions
Table 9. Colorado Net Tax by Size of Federal AGI and Number of Exemptions
Table 10. Income by Size of Federal AGI and Source of Income
Table 11. Federal AGI by Size of Federal AGI and Type of Adjustment
Table 12. Income and Tax Data by Size of Federal AGI and Standard/Itemized Deduction Returns
Table 13. Exemptions and Standard/Itemized Deductions by Size of Federal AGI
Table 14. Itemized Deductions by Size of Federal AGI
Table 15. Income and Tax Data by Planning Region
Table 16. Income and Tax Data for Planning Regions by Size of Federal AGI
Table 17. Income and Tax Data by County
Table 18. Income and Tax Data for Major Counties by Size of Federal AGI (Adams, Arapahoe, Boulder, Denver, Douglas, El Paso, Jefferson, Larimer, Mesa, Pueblo, Weld)
Table 19. Colorado Income and Tax Data by Size of Colorado Taxable Income in $10,000 Increments
Table 19 Supplement. Colorado Income and Tax Data by Size of Colorado Taxable Income in $10,000 Increments
- This supplemental table to the Individual SOI summarizes all of the returns that were included in SOI and all Colorado income tax returns that were excluded from the SOI data set– either because the returns were not full-year residents or because they did not match up to an IRS return in the data merging process.
- This information is provided to help the data users apply their own weighting methodologies if needed.
Table 20. Colorado Additions and Subtractions by Size of Federal AGI
Table 21. Colorado Tax Credits Claimed by Size of Federal AGI
Table 22. Colorado Tax Checkoff Donations by Size of Federal AGI

2014: The 2014 Individual SOI will not be published due to a technical issue with the IRS data file.
2013: Tables:

Full Report (PDF) with Tables 1A through 24

2012

Tables:

Table 1A. Federal AGI and Tax, All Full-year Resident Returns
Table 1B. Federal AGI, Taxable Full-year Resident Returns
Table 1C. Federal AGI and Tax, Non-Taxable Full-year Resident Returns
Table 2. Colorado Returns Classified by Type of Deduction
Table 3. Colorado Returns Classified by Filing Status
Table 4. Federal AGI Classified by Filing Status
Table 5. Colorado Net Tax Classified by Filing Status
Table 6. Colorado Returns Classified by Number of Exemptions
Table 7. Federal AGI Classified by Number of Exemptions
Table 8. Colorado Net Tax Classified by Number of Exemptions
Table 9. Federal AGI and Taxes, Returns of Residents 65 and Older
Table 10. Number of Returns by Type of Adjustment to Total Income
Table 11. Adjustments to Total Income by Type of Deduction
Table 12. Amount of Deferral Exemptions, Deductions, and Taxable Income
Table 13. Number of Returns Classified by Source of Taxable Income
Table 14. Colorado Income by Source of Taxable Income
Table 15. Number of Returns by Type of Itemized Deduction
Table 16. Type and Amount of Itemized Deductions
Table 17. Federal AGI and Tax by Planning Region
Table 18. Federal AGI and Tax by County
Table 19. Federal AGI and Tax by Major County
Table 20. Number of Returns Claiming Colorado Modifications
Table 21. Amount of Colorado Modifications
Table 22. Colorado Returns by Liability Status
Table 23. Amount and Number of Tax Checkoff Donations
Table 24. Amount and Number of Income Tax Credits Claimed

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