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Colorado Corporate Income Tax Subtractions by Business Activity and Size of Colorado Taxable Income
Income Tax Year 2022 to Date
Prepared by: Office of Research and Analysis, Taxation Division, Colorado Department of Revenue | dor_ora@state.co.us
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Tax YearBusiness ActivityIncome Tax SubtractionSize of Colorado
Taxable Income		CountTotalAverage
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2023 Only in Colorado Total subtractionsTotal4,436$687,388,412$154,957
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2023 Within and outside of Colorado Total subtractionsTotal13,622$409,944,508,847$30,094,297
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2023Only in ColoradoColorado corporate net operating loss subtractionNegative IncomeNRNRNR
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2023Only in ColoradoColorado corporate net operating loss subtraction$0 under $10K2,529$122,119,178$48,288
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2023Only in ColoradoColorado corporate net operating loss subtraction$10K under $20K246$10,303,519$41,884
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2023Only in ColoradoColorado corporate net operating loss subtraction$20K under $30K132$8,852,267$67,063
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2023Only in ColoradoColorado corporate net operating loss subtraction$30K under $40K75$8,426,317$112,351
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2023Only in ColoradoColorado corporate net operating loss subtraction$40K under $50K57$5,989,772$105,084
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2023Only in ColoradoColorado corporate net operating loss subtraction$50K under $60KNRNRNR
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2023Only in ColoradoColorado corporate net operating loss subtraction$60K under $75K48$6,755,988$140,750
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2023Only in ColoradoColorado corporate net operating loss subtraction$75K under $100K49$8,924,264$182,128
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2023Only in ColoradoColorado corporate net operating loss subtraction$100K under $200K93$23,545,297$253,175
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2023Only in ColoradoColorado corporate net operating loss subtraction$200K under $500K70$23,476,195$335,374
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2023Only in ColoradoColorado corporate net operating loss subtraction$500K under $1M38$37,413,954$984,578
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2023Only in ColoradoColorado corporate net operating loss subtraction$1M and over36$96,592,147$2,683,115
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2023Only in ColoradoColorado corporate net operating loss subtractionTotal3,409$357,430,945$104,849
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2023Only in ColoradoColorado marijuana business subtractionNegative Income85$53,235,640$626,302
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2023Only in ColoradoColorado marijuana business subtraction$0 under $10K9$963,550$107,061
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2023Only in ColoradoColorado marijuana business subtraction$10K under $20K4$469,627$117,407
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2023Only in ColoradoColorado marijuana business subtraction$20K under $30K3$271,586$90,529
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2023Only in ColoradoColorado marijuana business subtraction$30K under $40KNRNRNR
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2023Only in ColoradoColorado marijuana business subtraction$40K under $50K0$0$0
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2023Only in ColoradoColorado marijuana business subtraction$50K under $60KNRNRNR
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2023Only in ColoradoColorado marijuana business subtraction$60K under $75KNRNRNR
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2023Only in ColoradoColorado marijuana business subtraction$75K under $100K3$1,059,427$353,142
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2023Only in ColoradoColorado marijuana business subtraction$100K under $200K9$2,277,406$253,045
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2023Only in ColoradoColorado marijuana business subtraction$200K under $500K15$6,256,495$417,100
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2023Only in ColoradoColorado marijuana business subtraction$500K under $1M8$14,193,695$1,774,212
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2023Only in ColoradoColorado marijuana business subtraction$1M and over8$6,477,025$809,628
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2023Only in ColoradoColorado marijuana business subtractionTotal148$86,814,155$586,582
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2023Only in ColoradoForeign source income exclusionNegative Income5NRNR
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2023Only in ColoradoForeign source income exclusion$0 under $10K6$581,746$96,958
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2023Only in ColoradoForeign source income exclusion$10K under $20KNRNRNR
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2023Only in ColoradoForeign source income exclusion$20K under $30KNRNRNR
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2023Only in ColoradoForeign source income exclusion$30K under $40KNRNRNR
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2023Only in ColoradoForeign source income exclusion$40K under $50K0$0$0
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2023Only in ColoradoForeign source income exclusion$50K under $60K0$0$0
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2023Only in ColoradoForeign source income exclusion$60K under $75KNRNRNR
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2023Only in ColoradoForeign source income exclusion$75K under $100K0$0$0
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2023Only in ColoradoForeign source income exclusion$100K under $200K0$0$0
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2023Only in ColoradoForeign source income exclusion$200K under $500KNRNRNR
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2023Only in ColoradoForeign source income exclusion$500K under $1MNRNRNR
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2023Only in ColoradoForeign source income exclusion$1M and overNRNRNR
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2023Only in ColoradoForeign source income exclusionTotal21$5,163,952$245,902
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2023Only in ColoradoHB 21-1002 subtractionNegative Income3NRNR
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2023Only in ColoradoHB 21-1002 subtraction$0 under $10K10$146,841$14,684
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2023Only in ColoradoHB 21-1002 subtraction$10K under $20K0$0$0
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2023Only in ColoradoHB 21-1002 subtraction$20K under $30KNRNRNR
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2023Only in ColoradoHB 21-1002 subtraction$30K under $40K0$0$0
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2023Only in ColoradoHB 21-1002 subtraction$40K under $50K0$0$0
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2023Only in ColoradoHB 21-1002 subtraction$50K under $60K0$0$0
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2023Only in ColoradoHB 21-1002 subtraction$60K under $75K0$0$0
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2023Only in ColoradoHB 21-1002 subtraction$75K under $100KNRNRNR
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2023Only in ColoradoHB 21-1002 subtraction$100K under $200K0$0$0
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2023Only in ColoradoHB 21-1002 subtraction$200K under $500K0$0$0
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2023Only in ColoradoHB 21-1002 subtraction$500K under $1M0$0$0
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2023Only in ColoradoHB 21-1002 subtraction$1M and over0$0$0
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2023Only in ColoradoHB 21-1002 subtractionTotal15$490,061$32,671
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2023Only in ColoradoOther subtractionsNegative Income206$69,949,529$339,561
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2023Only in ColoradoOther subtractions$0 under $10K108$68,448,781$633,785
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2023Only in ColoradoOther subtractions$10K under $20K26$8,890,119$341,928
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2023Only in ColoradoOther subtractions$20K under $30K15$1,230,108$82,007
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2023Only in ColoradoOther subtractions$30K under $40K9$124,143$13,794
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2023Only in ColoradoOther subtractions$40K under $50K9NRNR
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2023Only in ColoradoOther subtractions$50K under $60K5$17,024,341$3,404,868
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2023Only in ColoradoOther subtractions$60K under $75K5NRNR
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2023Only in ColoradoOther subtractions$75K under $100K8$6,206,321$775,790
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2023Only in ColoradoOther subtractions$100K under $200K28$1,575,566$56,270
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2023Only in ColoradoOther subtractions$200K under $500K23$6,495,179$282,399
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2023Only in ColoradoOther subtractions$500K under $1M11NRNR
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2023Only in ColoradoOther subtractions$1M and over16$1,319,587$82,474
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2023Only in ColoradoOther subtractionsTotal469$188,901,815$402,776
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2023Only in ColoradoUnited States government interest subtractionNegative Income136$28,882,858$212,374
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2023Only in ColoradoUnited States government interest subtraction$0 under $10K85NRNR
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2023Only in ColoradoUnited States government interest subtraction$10K under $20K26$799,207$30,739
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2023Only in ColoradoUnited States government interest subtraction$20K under $30K12$139,838$11,653
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2023Only in ColoradoUnited States government interest subtraction$30K under $40K8$374,596$46,825
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2023Only in ColoradoUnited States government interest subtraction$40K under $50K4$718,552$179,638
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2023Only in ColoradoUnited States government interest subtraction$50K under $60K5NRNR
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2023Only in ColoradoUnited States government interest subtraction$60K under $75K8$400,713$50,089
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2023Only in ColoradoUnited States government interest subtraction$75K under $100K11$225,075$20,461
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2023Only in ColoradoUnited States government interest subtraction$100K under $200K20$877,395$43,870
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2023Only in ColoradoUnited States government interest subtraction$200K under $500K24$1,629,589$67,900
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2023Only in ColoradoUnited States government interest subtraction$500K under $1M8$1,115,603$139,450
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2023Only in ColoradoUnited States government interest subtraction$1M and over27$5,322,594$197,133
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2023Only in ColoradoUnited States government interest subtractionTotal374$48,587,484$129,913
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2023Within and outside of ColoradoColorado corporate net operating loss subtractionNegative IncomeNRNRNR
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2023Within and outside of ColoradoColorado corporate net operating loss subtraction$0 under $10K3,182$1,575,627,055$495,169
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2023Within and outside of ColoradoColorado corporate net operating loss subtraction$10K under $20K385$20,376,653$52,926
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2023Within and outside of ColoradoColorado corporate net operating loss subtraction$20K under $30K258$20,520,734$79,538
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2023Within and outside of ColoradoColorado corporate net operating loss subtraction$30K under $40K165$28,004,232$169,723
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2023Within and outside of ColoradoColorado corporate net operating loss subtraction$40K under $50K109$18,891,302$173,315
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2023Within and outside of ColoradoColorado corporate net operating loss subtraction$50K under $60KNRNRNR
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2023Within and outside of ColoradoColorado corporate net operating loss subtraction$60K under $75K115$19,447,108$169,105
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2023Within and outside of ColoradoColorado corporate net operating loss subtraction$75K under $100K145$34,489,595$237,859
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2023Within and outside of ColoradoColorado corporate net operating loss subtraction$100K under $200K313$122,295,933$390,722
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2023Within and outside of ColoradoColorado corporate net operating loss subtraction$200K under $500K340$240,462,998$707,244
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2023Within and outside of ColoradoColorado corporate net operating loss subtraction$500K under $1M171$241,680,816$1,413,338