State credits
Colorado earned income tax credit
Colorado pays one of the largest state shares of the federal credit for 2025, but its rate is set year by year and falls by half for 2026.
Colorado and federal earned income credit calculator
Credits for tax year 2025, head of household, 2 qualifying children
$13,503
| Federal EITC | $7,152 |
| Colorado Earned Income Tax Credit | $3,576 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $2,775 |
Plateau: the federal credit is at its maximum; federal maximum $7,152, nothing from $57,310.
$1,625 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Colorado creditThe Colorado Earned Income Tax Credit is a refundable percentage of the federal credit, claimed on form DR 0104CR with the Colorado return. For tax year 2025 the rate is 50%, so a family at the federal maximum with two children, $7,152, adds $3,576 in Colorado. For tax year 2026 the rate set in the law is 25%, half as much: the same family at the 2026 maximum of $7,316 would add $1,829. Colorado goes beyond the federal rules in two ways. A filer who has an Individual Taxpayer Identification Number instead of a Social Security number can claim it, with the amount computed as if the federal SSN test were met. A worker without a qualifying child can claim it from age 19, not 25. Both cases are handled by the calculator above, which also shows the federal credit and the child tax credit.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Colorado credit in one table
| Name | Colorado Earned Income Tax Credit |
| Form | DR 0104CR |
| Administered by | Colorado Department of Revenue |
| Tax year 2025 | 50% of the federal credit |
| Tax year 2026 | 25% of the federal credit |
| Refundable | refundable |
| ITIN filers | accepted |
| Worker without a qualifying child | from age 19 |
A rate that changes from one year to the next
Colorado sets the rate in law for each tax year, which is why the 2025 and 2026 figures differ so much. The Department of Revenue page gives the rate for each tax year. Because the rate halves, a household planning its budget for the 2027 filing season should expect a smaller Colorado amount even at the same income.
Colorado has a separate Family Affordability Tax Credit for children, which has its own income rules and is not added here.
Colorado credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $192 | $855 | $1,005 | $1,131 |
| $10,000 | $325 | $1,705 | $2,005 | $2,256 |
| $15,000 | $156 | $2,164 | $3,005 | $3,381 |
| $20,000 | $0 | $2,164 | $3,576 | $4,023 |
| $25,000 | $0 | $2,030 | $3,400 | $3,847 |
| $30,000 | $0 | $1,631 | $2,873 | $3,320 |
| $40,000 | $0 | $832 | $1,820 | $2,267 |
| $50,000 | $0 | $33 | $767 | $1,214 |
| $60,000 | $0 | $0 | $0 | $161 |