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1 | 2021 Colorado Individual Statistics of Income Federal Return Data Table 6. Adjustments to Income by Size of Federal Adjusted Gross Income | |||||||||||||||||||||||||
2 | This table summarizes federal adjustments to income reported on full-year resident federal returns by size of federal adjusted gross income (AGI). These adjustments are used to determine federal AGI. | |||||||||||||||||||||||||
3 | Intentionally left blank | |||||||||||||||||||||||||
4 | Part 1: Number of Returns | |||||||||||||||||||||||||
5 | Size of Federal AGI | Educator Expenses | Reservist Expenses | Health Savings | Moving Expenses | Self-Employed Tax Deduction | Self-Employed Retirement | Self-Employed Health Insurance | Penalty on Early Withdrawals | Alimony Paid | Individual Retirement Arrangement Deduction | Student Loan Interest Deduction | Total Adjustments ¹ | |||||||||||||
6 | Negative Income | 85 | 26 | 390 | NR | 2,808 | 46 | 1,488 | 93 | 185 | 214 | 691 | 4,813 | |||||||||||||
7 | $0 under $10K | 245 | 57 | 260 | 15 | 37,769 | 80 | 2,556 | 380 | 120 | 605 | 2,024 | 40,827 | |||||||||||||
8 | $10K under $20K | 839 | 99 | 627 | 67 | 46,318 | 176 | 3,685 | 370 | 213 | 1,449 | 3,891 | 52,147 | |||||||||||||
9 | $20K under $30K | 1,427 | 132 | 1,325 | 184 | 35,325 | 238 | 3,948 | 379 | 228 | 2,261 | 5,469 | 44,519 | |||||||||||||
10 | $30K under $40K | 2,306 | 141 | 2,448 | 185 | 27,920 | 338 | 4,232 | 340 | 269 | 3,102 | 8,418 | 42,154 | |||||||||||||
11 | $40K under $50K | 3,509 | 152 | 3,120 | 127 | 23,199 | 359 | 4,175 | 327 | 292 | 3,405 | 9,782 | 40,383 | |||||||||||||
12 | $50K under $60K | 3,381 | 167 | 3,375 | 84 | 19,591 | 437 | 3,891 | 289 | 318 | 3,680 | 9,599 | 36,779 | |||||||||||||
13 | $60K under $75K | 4,258 | 206 | 4,854 | 98 | 25,061 | 653 | 5,645 | 429 | 649 | 4,785 | 12,545 | 47,881 | |||||||||||||
14 | $75K under $100K | 5,693 | 285 | 7,039 | 87 | 33,418 | 1,143 | 8,336 | 602 | 1,124 | 5,326 | 12,189 | 58,961 | |||||||||||||
15 | $100K under $200K | 14,440 | 618 | 17,749 | 93 | 68,514 | 4,888 | 20,539 | 1,306 | 2,795 | 13,002 | 22,664 | 125,543 | |||||||||||||
16 | $200K under $500K | 4,421 | 205 | 11,895 | 10 | 37,605 | 6,643 | 17,211 | 681 | 1,703 | 3,694 | 0 | 58,473 | |||||||||||||
17 | $500K under $1M | 328 | NR | 3,334 | NR | 8,667 | 2,413 | 5,821 | 139 | 418 | 843 | 0 | 13,456 | |||||||||||||
18 | $1M and over | 100 | NR | 1,996 | 0 | 5,559 | 1,587 | 4,085 | 77 | 286 | 415 | 0 | 8,250 | |||||||||||||
19 | Total | 41,032 | 2,112 | 58,412 | 959 | 371,754 | 19,001 | 85,612 | 5,412 | 8,600 | 42,781 | 87,272 | 574,186 | |||||||||||||
20 | Intentionally left blank | |||||||||||||||||||||||||
21 | Part 2: Adjustments to Income | |||||||||||||||||||||||||
22 | Size of Federal AGI | Educator Expenses | Reservist Expenses | Health Savings | Moving Expenses | Self-Employed Tax Deduction | Self-Employed Retirement | Self-Employed Health Insurance | Penalty on Early Withdrawals | Alimony Paid | Individual Retirement Arrangement Deduction | Student Loan Interest Deduction | Total Adjustments ¹ | |||||||||||||
23 | Negative Income | $20,435 | $334,502 | $1,790,500 | NR | $4,117,566 | $852,491 | $10,866,570 | $65,407 | $6,008,722 | $1,415,992 | $739,611 | $30,056,165 | |||||||||||||
24 | $0 under $10K | $52,760 | $362,584 | $809,598 | $58,448 | $13,532,387 | $628,277 | $7,857,096 | $68,948 | $1,875,241 | $2,115,022 | $1,723,579 | $34,363,634 | |||||||||||||
25 | $10K under $20K | $187,679 | $656,129 | $1,687,737 | $224,599 | $35,586,971 | $1,406,849 | $11,220,571 | $72,400 | $3,136,508 | $5,381,009 | $3,389,316 | $64,308,671 | |||||||||||||
26 | $20K under $30K | $318,437 | $690,378 | $3,125,898 | $276,030 | $36,507,007 | $1,855,345 | $13,027,813 | $98,701 | $3,001,793 | $8,891,349 | $4,747,326 | $73,701,979 | |||||||||||||
27 | $30K under $40K | $538,149 | $904,358 | $4,928,054 | $297,257 | $35,158,155 | $2,735,614 | $15,187,036 | $42,987 | $3,340,814 | $12,067,373 | $7,251,979 | $83,842,135 | |||||||||||||
28 | $40K under $50K | $831,014 | $866,651 | $6,181,366 | $225,719 | $32,568,079 | $3,385,340 | $17,123,056 | $114,105 | $3,746,699 | $14,197,703 | $8,464,439 | $90,626,273 | |||||||||||||
29 | $50K under $60K | $812,184 | $1,014,033 | $7,445,392 | $246,612 | $29,826,461 | $4,481,428 | $17,226,806 | $55,043 | $3,959,906 | $16,300,843 | $8,503,918 | $90,949,942 | |||||||||||||
30 | $60K under $75K | $1,050,209 | $985,662 | $11,688,074 | $254,029 | $41,750,078 | $7,230,615 | $28,493,258 | $93,732 | $8,873,399 | $21,679,981 | $10,818,356 | $135,264,243 | |||||||||||||
31 | $75K under $100K | $1,494,134 | $1,278,110 | $18,707,409 | $222,867 | $60,815,215 | $13,765,009 | $48,023,193 | $203,673 | $18,136,824 | $30,412,173 | $8,244,154 | $204,386,891 | |||||||||||||
32 | $100K under $200K | $3,968,792 | $2,521,037 | $60,351,135 | $222,927 | $154,034,682 | $82,126,458 | $152,441,074 | $425,315 | $60,852,033 | $79,004,776 | $17,461,202 | $621,646,723 | |||||||||||||
33 | $200K under $500K | $1,179,525 | $885,055 | $55,335,699 | $25,594 | $129,636,627 | $171,925,709 | $187,198,622 | $216,571 | $71,736,975 | $33,932,247 | $0 | $657,409,745 | |||||||||||||
34 | $500K under $1M | $80,720 | NR | $19,130,318 | NR | $45,318,468 | $97,115,925 | $81,235,150 | $111,677 | $31,973,440 | $8,763,755 | $0 | $285,745,996 | |||||||||||||
35 | $1M and over | $25,220 | NR | $12,263,964 | $0 | $56,190,356 | $85,347,446 | $65,594,352 | $23,708 | $30,135,603 | $4,472,421 | $0 | $256,373,497 | |||||||||||||
36 | Total | $10,559,258 | $10,597,150 | $203,445,144 | $2,111,332 | $675,042,049 | $472,856,506 | $655,494,597 | $1,592,267 | $246,777,957 | $238,634,644 | $71,343,880 | $2,628,675,894 | |||||||||||||
37 | Intentionally left blank | |||||||||||||||||||||||||
38 | Source: Federal individual income tax returns (full-year residents only) | |||||||||||||||||||||||||
39 | NR - Not releasable due to confidentiality requirements. Total includes NR data. | |||||||||||||||||||||||||
40 | ¹ The Total Adjustments values represent tax returns that reported any amount for Total Adjustments (2021 IRS Form 1040, Line 10). The total counts show the distinct number of tax returns with any number of adjustments. The total dollar values are not a sum of the adjustments listed due to filing discrepancies and because this table does not list all possible adjustments. | |||||||||||||||||||||||||
41 | Prepared by: Office of Research and Analysis, Taxation Division, Colorado Department of Revenue | dor_ora@state.co.us | |||||||||||||||||||||||||
42 | Data extracted: August 24, 2023 | |||||||||||||||||||||||||
43 | Publish date: October 2025 | |||||||||||||||||||||||||
44 | End of worksheet | |||||||||||||||||||||||||
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