The first $20,000 of pension or annuity income is exempt from
tax for retired individuals aged 55 to 64, and for individuals receiving
the pension as the result of the death of the individual who earned the
pension. The first $24,000 of pension or annuity is exempt from tax for
retired individuals aged 65 and over. For further information, see FYI
Income 2, Pension/Annuity Subtraction.
See link below.
https://www.colorado.gov/pacific/sites/default/files/General5.pdf
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