CO certification retest

Welcome to the Colorado certification retest.

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1. The number transferred to the Colorado return from the Federal return as the starting point for calculating the Colorado tax liability is federal adjusted gross income.
2. The amount of mutual fund bond interest paid by another state can be based on the taxpayer's estimate.
3. If a Colorado taxpayer received interest on a municipal bond or bond fund from another state, which of the following is true:
4.   A 67 year old retired railroad employee who received Tier I and II benefits must include those amounts in the $24,000 limit to his pension subtraction on the Colorado return.
5. A married couple can file separate Colorado returns only if they file as married filing separately on their federal return.
6. Which of the following is NOT a subtraction from Colorado income on Form 104AD?
7. Colorado taxpayers must report any unpaid use tax on purchases using Form 104US.
8.  Social security income which is subject to federal tax qualifies for the Colorado Pension and Annuity subtraction.
9. Which of the following may be an addback reported on the Colorado Form 104?
10. Where can one find detailed information about Colorado tax returns?