2019_IND_SOI_Data_Sources.xlsx

	A	B	C	D	E
1	Colorado Department of Revenue
2	2019 Individual Statistics of Income
3	Data Sources
4
5	Variable	Agency	2019 Form	Line Number or Calculation	Table Numbers
6	Additional Child Tax Credit	IRS	1040	18b	19
7	Adoption Credit	IRS	1040 Schedule 3	6c (Form 8839)	19
8	Advanced Industry Investment Credit	CDOR	104CR	30	27
9	Affordable Housing Credit	CDOR	104CR	31	27
10	Agricultural Asset Lease	CDOR	104AD	17	25
11	Aircraft Manufacturer New Employee Credit	CDOR	104CR	26	27
12	Alimony Paid	IRS	1040 Schedule 1	18a	15
13	Alimony Received	IRS	1040 Schedule 1	2a	13
14	Business Income	IRS	1040 Schedule C	31	13
15	Business Personal Property Credit	CDOR	104CR	6	27
16	Capital Gains	IRS	1040	6	13
17	Casualty and Theft Loss	IRS	1040 Schedule A	15	18
18	Certified Auction Group License Fee Credit	CDOR	104CR	29	27
19	Charitable Contributions	IRS	1040 Schedule A	14	18
20	Child and Dependent Care Expenses Credit	IRS	1040 Schedule 3	2	19
21	Child Care Center Investment Credit	CDOR	104CR	20	27
22	Child Care Contribution Credit	CDOR	104CR	24	27
23	Child Care Expenses Credit	CDOR	104CR	1	27
24	Child Tax Credit and Credit for Other Dependents	IRS	1040	13a	19
25	Colorado Capital Gain	CDOR	104AD	7	25
26	Colorado Earned Income Tax Credit	CDOR	104CR	4	27
27	Colorado Gross Tax	CDOR	104	7	1, 2, 3, 4, 5, 6, 7, 8, 20, 21, 22, 23, 24
28	Colorado Job Growth Incentive Credit	CDOR	104CR	28	27
29	Colorado Marijuana Business	CDOR	104AD	14	25
30	Colorado Minimum Tax Credit	CDOR	104CR	18	27
31	Colorado Net Tax	CDOR	104	14	1, 2, 3, 4, 5, 6, 7, 8, 10, 12, 16, 20, 21, 22, 23, 24
32	Colorado Taxable Income	CDOR	104	6	1, 2, 3, 4, 5, 6, 7, 8, 20, 21, 22, 23, 24
33	Colorado Works Program Credit	CDOR	104CR	23	27
34	Credit for Tax Paid to Another State	CDOR	104CR	16	27
35	Credit for the Elderly or Disabled	IRS	1040 Schedule 3	6c (Sch R)	19
36	Dividend Income	IRS	1040	3b	13
37	Earned Income Tax Credit	IRS	1040	18a	19
38	Education Credits	IRS	1040 Schedule 3	3	19
39	Educator Expenses	IRS	1040 Schedule 1	10	15
40	Employer Child Care Facility Investment Credit	CDOR	104CR	21	27
41	Employer Contribution to Employee 529 Plan	CDOR	104CR	39	27
42	Estimated Payments	CDOR	104	19	26
43	Estimated Tax Carryforward	CDOR	104	18	26
44	Extension Payments	CDOR	104	20	26
45	EZ Agricultural Processing New Employee Credit	CDOR	1366	26+36	27
46	EZ Business Facility New Employee Credit	CDOR	1366	26+30	27
47	EZ Commercial Vehicle Investment Tax Credit	CDOR	1366	14+19	27
48	EZ Contribution Credit	CDOR	1366	46+55	27
49	EZ Employee Health Insurance Credit	CDOR	1366	26+42	27
50	EZ Enhanced Rural Agricultural Processing New Employee Credit	CDOR	1366	26+39	27
51	EZ Enhanced Rural New Employee Credit	CDOR	1366	26+33	27
52	EZ Investment Tax Credit	CDOR	1366	14+16	27
53	EZ Job Training Investment Tax Credit	CDOR	1366	83+85	27
54	EZ Renewable Energy Investment Tax Credit (Nonrefundable)	CDOR	1366	14+22	27
55	EZ Renewable Energy Investment Tax Credit (Refundable)	CDOR	1366	5	27
56	EZ Research and Experimental Activities Credit	CDOR	1366	65+73+75+77+79	27
57	EZ Vacant Commercial Building Rehabilitation Credit	CDOR	1366	59+61	27
58	Farm Income 1	IRS	1040 Schedule F	34	13
59	Federal AGI	IRS	1040	8b	1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 16, 20, 21, 22, 23
60	Federal Tax	IRS	1040	16	1, 2, 3, 4, 5, 6, 7, 8, 20, 21, 22, 23
61	Federal Taxable Income	IRS	1040	11b	1, 2, 3, 4, 5, 6, 7, 8, 20, 21, 22, 23
62	First-time Home Buyer Savings Account Interest	CDOR	104AD	18	25
63	Food Contributed to Hunger Relief Charitable Organizations Credit	CDOR	104CR	32	27
64	Foreign Tax Credit	IRS	1040 Schedule 3	1	19
65	General Business Credits	IRS	1040 Schedule 3	6a	19
66	Gross Conservation Easement Credit	CDOR	104	22	27
67	Gross Income	IRS	1040 Schedule C	(1-2-4)+6	14
68	Health Savings	IRS	1040 Schedule 1	12	15
69	Historic Property Preservation Credit	CDOR	104CR	19	27
70	Home Mortgage Interest	IRS	1040 Schedule A	8a+8b+8c	18
71	Innovative Motor Vehicle Credit 2	CDOR	104	23	27
72	Investment Interest	IRS	1040 Schedule A	9	18
73	IRA Deduction	IRS	1040 Schedule 1	19	15
74	IRA Distributions	IRS	1040	4b	13
75	Itemized Deductions	IRS	Multiple	Estimated	16, 17
76	Long-Term Care Insurance Credit	CDOR	104CR	25	27
77	Medical Expenses	IRS	1040 Schedule A	4	18
78	Military Retirement Benefit	CDOR	104AD	5+6	25
79	Mortgage Insurance Premiums	IRS	1040 Schedule A	10-(8a+8b+8c+9)	18
80	Moving Expenses	IRS	1040 Schedule 1	13	15
81	NAICS Code	IRS	1040 Schedule C	B	14
82	Net Profit or Loss	IRS	1040 Schedule C	31	14
83	Nonresident Disaster Relief Worker	CDOR	104AD	15	25
84	Other Additions	CDOR	104	3	25
85	Other Gains	IRS	1040 Schedule 1	4	13
86	Other Income	IRS	1040 Schedule 1	8	13
87	Other Itemized Deductions	IRS	1040 Schedule A	16	18
88	Other Prepayments	CDOR	104	21	26
89	Other Subtractions	CDOR	104AD	19	25
90	Penalty on Early Withdrawals	IRS	1040 Schedule 1	17	15
91	Pension and Annuity Income	CDOR	104AD	3+4	25
92	Pensions and Annuities	IRS	1040	4d	13
93	PERA/DPSRS	CDOR	104AD	11	25
94	Plastic Recycling Investment Credit	CDOR	104CR	17	27
95	Preservation of Historic Structures Credit	CDOR	104CR	33+34	27
96	Qualified Business Income Deductions	IRS	Multiple	Estimated	17
97	Qualified Reservation Income	CDOR	104AD	10	25
98	Qualifying Charitable Contribution	CDOR	104AD	9	25
99	Railroad Benefit	CDOR	104AD	12	25
100	Reacquisition of Colorado Residency During Active Duty Military Service	CDOR	104AD	16	25