If my daughter's Federal Line 10 is showing $0, taxable income, why does my Colorado Line 2 show -350 for taxable income when it's pulling from the Federal line above?

[JenniB]

The federal return does not allow a negative number -- it is limited to zero.  Under Colorado rules, if the federal taxable income is calculated as a negative number, it is entered as a negative number for Colorado.  It isn't limited to zero for CO line 1 purposes.