{
  "$comment": "Colorado 2025: flat 4.4% on Colorado taxable income = federal taxable income + additions (standard-deduction add-back above $300,000 AGI). FAMLI employee premium.",
  "country": "us",
  "jurisdiction": "us-co",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Denver"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "federalTaxableIncome",
      "addBackFederal": {
        "tips": false,
        "overtime": false,
        "seniors": false
      },
      "brackets": {
        "single": [
          {
            "upTo": null,
            "rate": "0.044"
          }
        ],
        "mfj": [
          {
            "upTo": null,
            "rate": "0.044"
          }
        ],
        "mfs": [
          {
            "upTo": null,
            "rate": "0.044"
          }
        ],
        "hoh": [
          {
            "upTo": null,
            "rate": "0.044"
          }
        ]
      },
      "deductions": [],
      "taxAdditions": [
        {
          "type": "schedule",
          "id": "standard-deduction-addback",
          "label": "Federal standard deduction add-back (AGI over $300,000) × 4.4%",
          "schedule": {
            "single": [
              {
                "agiUpTo": "300000",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "165.00"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "300000",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "682.00"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "300000",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "165.00"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "300000",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "511.50"
              }
            ]
          }
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "famli",
        "label": "Colorado FAMLI premium (employee share, 50% of 0.9%)",
        "rate": "0.0045",
        "wageBase": "176100",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": "0.0045"
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "co-standard-deduction-addback",
      "at": "300000",
      "field": "params.incomeTax.taxAdditions.0",
      "description": "When federal AGI exceeds $300,000 the federal standard deduction above $12,000 ($16,000 MFJ) is added back to Colorado taxable income — a step increase in Colorado tax (e.g. single $165.00) as AGI crosses $300,000."
    }
  ],
  "notModelled": [
    "Local occupational privilege taxes (Denver OPT employee $5.75/month, Aurora, Greenwood Village, Sheridan, Glendale)",
    "Itemized-deduction add-back variant, QBI add-back, state income tax add-back",
    "TABOR sales tax refund and other Colorado credits (child tax credit, EITC, family affordability credit)",
    "Pension/annuity and Social Security subtractions",
    "Tax table rounding (Colorado tax table for taxable income under $50,000)",
    "Employer election not to deduct the employee FAMLI share (modelled at the maximum 50% employee share)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
      "title": "Colorado 2025 individual income tax — calendar year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://tax.colorado.gov/individual-income-tax-guide",
      "title": "Colorado DOR Individual Income Tax Guide — state income tax on wages computed from a rate schedule",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://tax.colorado.gov/individual-income-tax-guide",
      "title": "Colorado DOR Individual Income Tax Guide — tax rates by year: 2024 4.25%, 2025 4.4%",
      "retrieved": "2026-10-07",
      "note": "The FY 2024-25 TABOR surplus was refunded through the sales tax refund (no temporary rate cut for 2025)."
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
      "title": "DR 0104 Booklet (2025) line 13 — the income tax rate is currently 4.4%",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
      "title": "DR 0104 Booklet (2025) line 1 — federal taxable income from Form 1040 line 15",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.addBackFederal",
      "url": "https://tax.colorado.gov/individual-income-tax-guide",
      "title": "Colorado DOR Individual Income Tax Guide — overtime compensation deduction add-back for tax years 2026 and later; no add-back for qualified tips",
      "retrieved": "2026-10-07",
      "note": "No overtime add-back for 2025; no add-back of the senior deduction (none listed in the DR 0104 additions)."
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
      "title": "DR 0104 — no separate Colorado standard deduction or exemption",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.taxAdditions",
      "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
      "title": "DR 0104 Booklet (2025) line 4 — standard or itemized federal deduction add-back when federal AGI exceeds $300,000: amount over $12,000 (single/MFS/HoH) or $16,000 (MFJ)",
      "retrieved": "2026-10-07",
      "note": "Modelled as a tax addition = 4.4% × (federal basic standard deduction − limit), applied when AGI > $300,000 (flat rate makes this exact for standard-deduction filers)."
    },
    {
      "field": "params.incomeTax.taxAdditions",
      "url": "https://tax.colorado.gov/individual-income-tax-guide",
      "title": "Colorado DOR Individual Income Tax Guide — deduction limit for the add-back: 2023–2025 $12,000 single / $16,000 joint; 2026 and later $1,000 / $2,000",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
      "title": "DR 0104 — no general personal credit",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
      "title": "DR 0104 starts from federal taxable income, so 401(k)/403(b)/457(b), HSA and cafeteria-plan exclusions follow federal treatment",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0",
      "url": "https://famli.colorado.gov/employers",
      "title": "Colorado FAMLI Division — employers and employees may split the premium 50/50; premiums on gross wages",
      "retrieved": "2026-10-07",
      "note": "Employers may deduct up to 50% of the premium; the maximum employee share is modelled. Wages subject to FAMLI modelled as Social Security (FICA) wages."
    },
    {
      "field": "params.programmes.0",
      "url": "https://leg.colorado.gov/bills/sb25-144",
      "title": "SB 25-144 — premium 0.9% of wages through 2025; 0.88% for calendar year 2026",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0",
      "url": "https://famli.colorado.gov/individuals-and-families/how-famli-works/premium-and-benefits-calculator",
      "title": "FAMLI premium calculator — 2026 premium 0.88% (0.44% employee / 0.44% employer); premiums paid on wages up to the federal Social Security wage cap ($184,500 for 2026)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0.wageBase",
      "url": "https://www.ssa.gov/oact/cola/cbb.html",
      "title": "SSA contribution and benefit base — $176,100 for 2025 (FAMLI wage cap = Social Security wage cap)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "knownCliffs",
      "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
      "title": "DR 0104 line 4 — add-back applies only when federal AGI exceeds $300,000",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
      "title": "MoneyOtter rounds the annual liability to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}