Do you put all the amount of lone 30 on line 31 on co form 104pn

[Karen1209 · Accepted solution]

No, line 31 includes the following, if applicable:

• The state income tax refund modification to the extent the refund was reported as Colorado income on line 19.
• Any federal interest subtraction to the extent included on line 7.
• Any pension/annuity, PERA or School District No. 1 modification if included as Colorado income on line 13. 
• Any Colorado capital gain subtraction to the extent included on line 11.
• Any tuition program subtraction to the extent included on line 29.