What a TABOR refund is and who gets one

Colorado's TABOR (Taxpayer Bill of Rights) refund is money the state returns to you when tax revenue exceeds the amount the state is allowed to keep under the TABOR spending limit. The state legislature decides each year whether a refund will happen, and if so, how much each taxpayer receives. Not every year produces a refund — it depends on whether the state collected more than the constitutional limit allows.

You receive a TABOR refund automatically if you filed a Colorado income tax return for that tax year. You do not need to request it or take any action to receive it. The refund goes to the address on file with the Colorado Department of Revenue, or to your bank account if you chose direct deposit when you filed your return.

If you did not file a Colorado return but had taxes withheld from your paycheck, you may still be owed a refund. The state will hold that money until you file a return to claim it, or it may go unclaimed if you never file.

Key Takeaways

  • TABOR refunds are automatic if you filed a Colorado income tax return; you do not need to request one.
  • The refund amount and timing depend on the state legislature's decision each year and how much revenue exceeded the TABOR limit.
  • You can check your refund status and amount on the Colorado Department of Revenue website using your Social Security number and tax year.
  • If you filed by mail, your refund may take longer to arrive than if you filed electronically and chose direct deposit.
  • Unclaimed TABOR refunds do not expire, but you must file a return to claim money owed from years when you had withholding but did not file.

When Colorado issues TABOR refunds

The Colorado legislature typically votes on whether to issue a TABOR refund in the spring of each year, after the state knows how much revenue came in for the previous tax year. If they approve a refund, the state begins processing and mailing checks in late summer or early fall. The exact timing varies year to year depending on when the legislature acts and how quickly the Department of Revenue can process the payments.

For example, a refund for the 2023 tax year would be decided by the legislature in spring 2024 and mailed in the months that follow. The state does not announce refund dates far in advance, so checking the Colorado Department of Revenue website in mid-year is the best way to learn whether a refund will happen and when it will arrive.

How to check your TABOR refund status

Visit the Colorado Department of Revenue website and look for the TABOR refund status tool. You will need your Social Security number and the tax year you want to check. The tool shows whether a refund was issued for that year, the amount, and the payment method (check or direct deposit).

If the tool shows your refund was mailed as a check, you can track the mailing date but not the exact delivery date. Checks typically arrive within two to three weeks of the mailing date shown on the website. If you chose direct deposit when you filed your return, the refund goes directly to your bank account, usually within one to two weeks of the processing date.

If the status tool shows no refund for a year when you believe you should have received one, contact the Colorado Department of Revenue directly. You may have filed under a different name, Social Security number, or address than what is in their system.

What to do if your TABOR refund does not arrive

If the status tool confirms your refund was mailed but you have not received it after four weeks, contact the Colorado Department of Revenue. Have your Social Security number, the tax year, and the mailing date ready. The state can issue a replacement check or, in some cases, deposit the refund directly to your bank account if you provide account information.

If you moved after filing your return, your check may have gone to an old address. Update your address with the Colorado Department of Revenue and ask them to reissue the check to your current address. This process usually takes two to four weeks.

If your refund was supposed to go to your bank account via direct deposit but never arrived, the Department of Revenue can investigate whether the account information was correct or whether your bank rejected the deposit. Banks sometimes reject deposits if the account was closed or if the routing number was incorrect on your tax return.

TABOR refunds for people who did not file a return

If you had Colorado income tax withheld from your paycheck but did not file a return, you may be owed a TABOR refund from one or more years. The state does not automatically send this money to you — you must file a return to claim it. The refund does not expire, so you can file a return years later and still receive the money owed.

File a Colorado income tax return for each year you had withholding but did not file. You can file by mail using Form 104 (the Colorado Individual Income Tax Return) or electronically through the Department of Revenue website. Include all W-2s or 1099s from that year. Once your return is processed, any TABOR refund owed for that year will be issued along with any other refund you are due.

If you are unsure whether you had withholding in a particular year, contact your former employer or check your old pay stubs. The employer's name and withholding amount will be on the W-2 they issued for that year.

Direct deposit versus check delivery

When you file your Colorado tax return, you can choose to receive your refund by direct deposit to your bank account or by check mailed to your address. Direct deposit is faster — the refund typically arrives within one to two weeks of processing. A mailed check takes two to four weeks from the mailing date.

If you filed your return before a TABOR refund was announced, your refund method depends on how you filed your original return. If you chose direct deposit on your tax return, your TABOR refund will go to that same account. If you requested a check, your TABOR refund will be mailed to the address on file.

You cannot change your refund method after you file your return for that tax year. If you want to receive future refunds by direct deposit, update your banking information when you file your next return.

Frequently Asked Questions

Can I get my TABOR refund faster if I call the Department of Revenue?

No. The state processes TABOR refunds in batches according to a set schedule, regardless of when you call. Calling can help if your refund is missing or if you need to update your address, but it will not speed up the processing or mailing of a refund that is already in the system.

What if I owe Colorado taxes — will they take my TABOR refund?

Yes. If you owe back taxes, child support, or other debts to the state or federal government, the TABOR refund may be intercepted to pay those debts. The Department of Revenue will notify you if this happens. You can contact them to dispute the offset if you believe it was made in error.

Do I have to pay federal taxes on my TABOR refund?

No. TABOR refunds are not considered income for federal tax purposes. You do not report them on your federal return, and they do not affect your federal tax liability.

What if I filed my Colorado return jointly with my spouse — how is the refund split?

The refund is issued to the primary filer on the return, or split between you if you both chose direct deposit to separate accounts. If you filed jointly and the refund was mailed as a check, it goes to the address on file under both names. If you and your spouse have separated or divorced, contact the Department of Revenue to request that the refund be split or reissued.

Can I claim a TABOR refund from more than five years ago?

Yes. TABOR refunds do not expire. If you believe you are owed a refund from a previous year, file a return for that year or contact the Department of Revenue to research your account. Bring documentation of your income and withholding from that year.