The statement is made on the screen where you enter your Colorado 529 plan contributions.
The Colorado state tax return starts with the Federal taxable income, then additions and subtractions are made to determine the Colorado taxable income. The statement is trying to say that you must have some amount of Federal taxable income in order to deduct your contribution to the Colorado 529 plan. The deduction for the contribution cannot be greater than your Federal taxable income or the contribution would not be 'included in your Federal taxable income'.
@cn944
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
