DR104 is the tax return. Colorado residents must file this return if they are required to file an income tax return with the IRS, even if they do not have a Colorado tax liability. Are you asking about a specific credit?
The Department of Revenue (DOR) is administering the following 2023 TABOR refund mechanism, primarily through the Colorado Individual Income Tax Return (DR 0104):
Sales Tax Refund - Eligible 2023 full-year residents may claim this refund by filing in the manner described below by the appropriate deadline. The refund is $800 for one qualifying taxpayer or $1,600 for two qualifying taxpayers filing jointly.
- File a 2023 DR 0104 by April 15, 2024, if you:
- Were at least 18 years old when the tax year began,
- Do not have a Colorado income tax liability,
- Are not claiming a refund of wage withholding, and
- Are not otherwise required to file a Colorado return because you have no federal filing requirement.
- File a 2023 DR 0104 by October 15, 2024, if you:
- Have a Colorado income tax liability,
- Claim a refund of wage withholding, or
- Are required to file a Colorado return because you are required to file a federal return.
SB23B-003 (Identical TABOR Refund) - TABOR refund mechanism adjustment for tax year 2023. TABOR refunds will provide an equal refund of $800 for all qualifying taxpayers ($1,600 for two qualifying individuals filing jointly).
Certain residents may file a 2023 Property Tax/Rent/Heat (PTC) Rebate Application by April 15, 2024, in lieu of filing an income tax return.
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