Colorado § 39-22-107 - Income tax filing status.
Full text of Colorado Colorado Revised Statutes § 39-22-107 — Income tax filing status., with citation guidance and answers to common questions.
§ 39-22-107. Income tax filing status.
(1) If the federal taxable income of two taxpayers may legally be determined on a joint federal return but actually is determined on separate federal returns, such income for purposes of the Colorado income tax shall be separately determined.
(2) If the federal taxable income of two taxpayers is determined on a joint federal return, their tax shall be determined on their joint federal taxable income.
(3) Repealed.
Source: L. 87: Entire part R&RE, p. 1430, § 2, effective June 22. L. 88: (3) repealed, p. 1317, § 17, effective May 29. L. 2014: (1) and (2) amended, (SB 14-019), ch. 10, p. 98, § 3, effective February 27.
Editor's note: (1) This section is similar to former § 39-22-109 as it existed prior to 1987.
(2) Section 9 of chapter 10 (SB 14-019), Session Laws of Colorado 2014, provides that changes to this section by the act apply to income tax years commencing on or after January 1, 2013, and any other income tax years that are open under § 39-21-107 or 39-21-108.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-22-107
What does Colorado Revised Statutes § 39-22-107 cover?
Section 39-22-107 ("Income tax filing status.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-22-107?
A common citation format is "Colorado Revised Statutes § 39-22-107" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-22-107 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.