Colorado take-home pay

Colorado uses federal taxable income as the starting point for state taxable income per Colorado Rev. Stat. §39-22-104(1)(b). The federal standard deduction has already been applied upstream when computing federal taxable income, so Colorado does not have a separate state-level standard deduction. This calculator encodes Colorado's standardDeduction equal to the federal SD per filing status (TY2026 Rev. Proc. 2025-32: $16,100 single / $32,200 MFJ / $16,100 MFS / $24,150 HoH) to preserve the correct math through stateAdjustedGross. Colorado has no per-filer or per-dependent state-level personal exemption — the federal $0 personal exemption (TCJA) flows through. **TABOR refund mechanism not modeled**: Colorado's Taxpayer's Bill of Rights (Art. X §20 of the Colorado Constitution) requires the state to refund revenue collected above the constitutional cap. TABOR refunds are paid as post-tax rebates either via a six-tier sales-tax-refund mechanism, a temporary income-tax-rate reduction at filing time, or other mechanisms; these are post-tax adjustments and do not affect bracket math at withholding or in-paycheck calculations. Filers receive any applicable TABOR refund when they file their Form DR 0104 the following year; this calculator's effective rate does not include TABOR. **Federal-conformity choice**: Colorado is the rare state that starts from federal **taxable** income (not federal AGI). The deductionConformity block here documents that all four §125/§401(k)/§129 pre-tax deduction types reduce CO taxable income via federal-AGI conformity (which feeds into federal taxable income). No state-level adjustments are made on Form DR 0104 Schedule 1 for these items.