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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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‎February 21, 2020
11:10 AM