Can a 16 year old qualify for a TABOR refund in Colorado?

[utah-arizona-taxlady]

I checked the rules for Colorado TABOR refund and it say only over 18 years of age.  But ProSeries is saying, if under 18 ..." do you have a CO tax liability (in this case no) OR are you claiming a refund of CO tax witholding" (in this case yes).  And the box is auto checked yes and giving the TABOR refund.  But....the rules I saw for CO on several different sources say you must be over 18.  I only do a few CO tax returns so is ProSeries wrong and should I override it?

[utah-arizona-taxlady]

Anyone?  Please let me know if you have any ideas?  I will just go with ProSeries I guess and pray they are right..

[sjrcpa]

Have you checked the CO instructions?

Not sure what sources you did check.

[utah-arizona-taxlady · Accepted solution]

Well, this is what I found on Colorado.gov

2023 TABOR Refund

The Department of Revenue (DOR) is administering the following 2023 TABOR refund mechanism, primarily through the Colorado Individual Income Tax Return (DR 0104):

Sales Tax Refund - Eligible 2023 full-year residents may claim this refund by filing in the manner described below by the appropriate deadline. The refund is $800 for one qualifying taxpayer or $1,600 for two qualifying taxpayers filing jointly. 

• File a 2023 DR 0104 by April 15, 2024, if you: 
  • Were at least 18 years old when the tax year began, 
  • Do not have a Colorado income tax liability,
  • Are not claiming a refund of wage withholding, and
  • Are not otherwise required to file a Colorado return because you have no federal filing requirement.
• File a 2023 DR 0104 by October 15, 2024, if you: 
  • Have a Colorado income tax liability,
  • Claim a refund of wage withholding, or
  • Are required to file a Colorado return because you are required to file a federal return.

So based on this I assume a 16 year old can get the refund, in my client's case...the second one on the second list..claim a refund of wage withholding.  So I will go with ProSeries' automatic box checking and hope it doesn't come back to bite later on.  

[utah-arizona-taxlady]

I always go to the State or Federal to check.  But thank you sjrcpa, your comment made me go back and look some more.  I finally found something that was more helpful.  I made another comment on my post with what I found.  Keeping my fingers crossed!