You appear to qualify because you're claiming a refund of Colorado wage withholding from a Form W-2. If you're doing that, you don't have to have a Colorado tax liability.
A full-year Colorado resident under age 18 can claim the credit if:
- They have a Colorado tax liability or
- They're claiming a refund of Colorado wage withholding from a Form W-2
According to Line 34, State Sales Tax Refund in the Form DR 0104 Booklet:
If you are a full-year Colorado resident who was under 18 as of January 1, 2023, you may claim the state sales tax refund only if you have a Colorado tax liability (line 14 must be greater than 0) or you are claiming a refund of Colorado wage withholding on a W-2.
See 2023 TABOR Refund in the Colorado Department of Revenue's Taxpayer's Bill of Rights (TABOR) Information for more information.
