Colo. Rev. Stat. § 14-15-117
Application of article to joint tax returns - legislative declaration
Colorado · Colorado Revised Statutes Title 14 — Domestic Matters · Status: effective
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- Citation
- Colo. Rev. Stat. § 14-15-117, Application of article to joint tax returns - legislative declaration, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2293385
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Full text
(1) The general assembly finds that some partners in a civil union may legally have their federal taxable income determined on either separate federal tax returns or on a joint federal tax return. Since Colorado income tax filings are tied to the federal income tax form by requiring taxpayers to pay a percentage of their federal taxable income as their state income taxes:
(a) Partners in a civil union who have their federal taxable income determined on separate federal tax returns must have such income separately determined for purposes of the Colorado income tax; and
(b) Partners in a civil union who have their federal taxable income determined on a joint federal tax return must have their state taxable income determined based on their joint federal taxable income.