Supporting documentation must be submitted to the Colorado Department of Revenue in order to prove eligibility for certain credits and/or subtractions claimed on the Colorado Income Tax Return. There are three ways to submit documentation when it is required:
- PDF Attachment - Attach a PDF copy of the documentation to the e-filed return.
- Upload in Revenue Online - Upload the documentation to the taxpayer's account at the Colorado DOR Revenue Online website here. The tax return should be filed before uploading documentation. A file being uploaded can be a PDF document (.pdf), JPEG image (.jpg or .jpeg), TIF image (.tif), or Excel spreadsheet (.xls or .xlsx), and must be less than 25 MB in size.
- Mail in with DR1778 - Send documentation by US mail with a completed Form DR1778.
If you are electronically filing the Colorado individual tax return that requires an attachment for a credit or subtraction in the return, you need to indicate to the Colorado DOR in the tax return how the attachment is being sent.
In TaxSlayer Pro, from the Colorado Tax Return Menu select PDF Submission Method, then select the method being used. If you are e-filing the return and attaching a PDF to the return, select the PDF Attachment method. Otherwise, choose one of the other two methods, whether you are uploading documents at the Revenue Online website or mailing them.
The following credits and subtractions in the Colorado individual income tax return require documentation. When you select any of these, you will be provided a way to attach a PDF copy of the documentation to the return for electronic filing purposes, if the taxpayer wishes to use that method.
- Affordable Housing Credit
- Aircraft Manufacturer New Employee Credit
- Business Personal Property Credit
- Certified Economic Development Credit Schedule for Taxpayers with a Refund Certificate
- Child Care Investment Center Credit
- Contaminated Land Redevelopment Credit
- Credit for Conversion Costs to an Employee-Owned Business Model
- Credit for Employer Contributions
- Credit for Employer Paid Leave of Absence for Live Organ Donation
- Early Childhood Educator Income Tax Credit
- Employer Contributions to Employee 529 Qualified State Tuition Program Credit
- Enterprise Zone Contribution Credit
- Disability Funding Committee License Fee Credit
- Food Contributed to Hunger-Relief Credit carryforward from a prior year
- Gross Conservation Easement Credit
- Historic Property Preservation Credit carryforward from a prior year
- Homeless Contribution Credit
- Innovative Motor Vehicle Credit
- Job Growth Incentive Tax Credit
- Long Term Care Insurance Credit
- Preservation of Historic Structures Credit
- Qualified Charitable Contribution in excess of $5,000
- Retrofitting a Residence to Increase a Residence's Visitability Credit (aka Home Modification Tax Credit)
- Rural Jump-Start Zone Credit
- Rural & Frontier Health Care Preceptor Credit
Additional Information: