If you were (or your spouse was) 65 years of age or older at the end of 2022, you may qualify for this income tax credit. The credit is allowed to qualifying seniors who meet age and income requirements and who have not claimed a property tax exemption. To qualify, a taxpayer must satisfy all of the following requirements:

• They must be either a full-year or part-year Colorado resident for tax year 2022

• They must be 65 years or older at the end of 2022

• Their federal adjusted gross income for tax year 2022 must be $75,000 or less

• They must not have claimed a property tax exemption for tax year 2022 under section 39-3-203 CRS

If you didn’t file Form 104CR on your 2022 taxes, there may still be assistance available. Contact your tax preparer with questions and to get more information.