DavidS127
Expert Alumni

State tax filing

If I understand your facts correctly, you have $3,885 of charitable contributions you made from your personal funds, and another $2,450 of qualified charitable distribution remitted from an IRA trustee directly to charities.

 

Given that scenario, the $2,450 of qualified charitable distribution is not in your federal AGI and so it won't be in your Colorado AGI.  In other words, the $2,450 of qualified charitable distribution from the IRA has already been excluded from both federal and Colorado taxable income and can't be deducted again.

 

Of the $3,885 made from your personal funds, $3,385 (the amount over $500), is a subtraction from you federal AGI to arrive at Colorado taxable income.

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