Your son is eligible for the $800 TABOR credit, based on what you describe.
According to the Colorado Department of Revenue's Taxpayer's Bill of Rights (TABOR) Information page, a Colorado resident can:
- 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.
Note that your son will need to file his state return by April 15th.
There's no apparent need for him to file a federal return, but see the TurboTax Help article Do I need to file a federal return this year? for more information.
