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Level 1
April 3, 2026
Question

Do I qualify for the CO pension and annuity exclusion if I retired and moved to IA when I took the distribution?

  • April 3, 2026
  • 1 reply
  • 52 views
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1 reply

Level 15
April 3, 2026

Yes, for that part of the year that you were resident in Colorado. See line 31 on form 104PN.

 

It does not matter what state you were in when you took the distribution, only that you resided or had income in Colorado for at least part of the year.

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