co-income-taxBuilt by Michael Cutajar and the OpenAccountants team Colorado individual income tax on Form DR 0104 for 2026 and 2025: the flat rate and TABOR temporary rate cuts, federal taxable income starting point, QBI and high-earner deduction addbacks (HB 25B-1001, Proposition MM), 2026 overtime addback, pension and Social Security subtraction age tiers, Colorado EITC and family affordability credit, TABOR sales tax refund, DR 0104PN apportionment, estimated tax, penalties and interest.