Quick answers
Does Colorado have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Colorado, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Colorado have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Colorado, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Colorado?
Transfer-on-death deed for real estate: Available — Beneficiary deed (C.R.S. §§ 15-15-401 et seq. — Transfer of Real Property Effective on Death (beneficiary deeds); C.R.S. 2024 compilation (Title 15, Art. 15, Part 4)).
What is the Medicaid look-back period in Colorado?
Look-back period: 60 months (Colorado rule 10 CCR 2505-10 sections 8.100.7.F.2.a and 8.100.7.F.2.c (current version); Applies to transfers on or after February 8, 2006).
Does Colorado tax Social Security benefits?
Social Security benefits: Partly taxed or conditional (2025 Colorado Individual Income Tax Filing Guide; tax year 2025).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Colorado, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Colorado estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Colorado, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Colorado estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Beneficiary deedVerified
Source: C.R.S. §§ 15-15-401 et seq. — Transfer of Real Property Effective on Death (beneficiary deeds) · Effective: C.R.S. 2024 compilation (Title 15, Art. 15, Part 4) · Checked July 26, 2026
- Controlling statute
- Colo. Rev. Stat. §§ 15-15-401 to -415Verified
Source: C.R.S. §§ 15-15-401 et seq. — Transfer of Real Property Effective on Death (beneficiary deeds) · Effective: C.R.S. 2024 compilation (Title 15, Art. 15, Part 4) · Checked July 26, 2026
Full detail: Colorado transfer-on-death deed page
Small-estate procedure
- Current rule
- $88,000 indexed whole-estate ceiling; personal-property affidavit after 10 daysVerified
Source: C.R.S. § 15-12-1201 (Colorado Judicial Branch JDF 999) · Effective: current form · Checked August 23, 2026
Full detail: Colorado small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Institutional and waiver income limit
- $2,982 per monthVerified
- Applies to: single applicant.
Source: Colorado HCPF Operational Memo 25-073 · Also: CMS 2026 SSI and spousal-impoverishment standards · Effective: Issued December 9, 2025; effective January 1 through December 31, 2026 · Checked September 5, 2026
- Applicant resource limit
- $2,000Verified
- Applies to: single applicant.
Source: Colorado rule 10 CCR 2505-10 section 8.100.5.M.1 · Effective: Current version effective June 12, 2026 · Checked September 5, 2026
- Resource limit when both spouses apply
- $3,000Verified
- Applies to: married couple when both spouses apply.
Source: Colorado rule 10 CCR 2505-10 section 8.100.5.M.1 · Effective: Current version effective June 12, 2026 · Checked September 5, 2026
- Maximum community-spouse resource allowance
- $162,660Verified
- Applies to: institutionalized applicant with a community spouse; actual protected amount depends on assessed resources and adjustments.
Source: Colorado HCPF Operational Memo 25-073 · Also: CMS 2026 SSI and spousal-impoverishment standards · Effective: Issued December 9, 2025; effective January 1 through December 31, 2026 · Checked September 5, 2026
- Community-spouse monthly maintenance-needs allowance
- $2,705 minimum to $4,066.50 maximumVerified
- Applies to: institutionalized applicant with a community spouse; actual allocation depends on spouse income and shelter costs.
Source: CMS July 2026 spousal-impoverishment update · Also: Colorado HCPF Operational Memo 25-073 · Effective: Minimum maintenance-needs and shelter amounts effective July 1, 2026 · Checked September 5, 2026
- Home-equity limit
- $1,130,000Verified
- Applies to: applicant without a protected spouse or qualifying child in the home.
Source: Colorado HCPF Operational Memo 25-073 · Also: CMS 2026 SSI and spousal-impoverishment standards · Effective: Issued December 9, 2025; effective January 1 through December 31, 2026 · Checked September 5, 2026
Full detail: Colorado Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: Colorado rule 10 CCR 2505-10 sections 8.100.7.F.2.a and 8.100.7.F.2.c (current version) · Effective: Applies to transfers on or after February 8, 2006 · Checked November 14, 2026
- Transfer-penalty divisor
- $10,814 per month for 2026 (the Average Private Pay Rate HCPF publishes for the year)Verified
Source: Colorado HCPF Operational Memo 25-073 · Effective: Issued December 9, 2025; effective January 1 through December 31, 2026 · Checked November 14, 2026
- How the state administers the penalty
- Divide uncompensated value by Colorado's average monthly private-pay nursing-facility cost at application. Convert a fractional month to days; the rule states no maximum penalty period.Verified
Source: Colorado rule 10 CCR 2505-10 sections 8.100.7.F.2.a and 8.100.7.F.2.c (current version) · Effective: Applies to transfers on or after February 8, 2006 · Checked November 14, 2026
Full detail: Colorado Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Colorado may recover correctly paid medical assistance for a recipient age 55 or older, or a permanently institutionalized recipient, through a claim against the probate estate when recovery is cost-effective.Verified
Source: Colorado Revised Statutes § 25.5-4-302 · Effective: Cited from the Colorado Revised Statutes 2026 compilation; section 25.5-4-302(1) last amended by SB 24-176, effective August 7, 2024 · Checked September 5, 2026
- Controlling authority
- Colorado Revised Statutes § 25.5-4-302 authorizes estate recovery, institutional liens, and good-cause compromise, settlement, or waiver.Verified
Source: Colorado Revised Statutes § 25.5-4-302 · Effective: Cited from the Colorado Revised Statutes 2026 compilation; section 25.5-4-302(1) last amended by SB 24-176, effective August 7, 2024 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is deferred while a surviving spouse or a child under 21, blind, or disabled survives. Home-sale recovery also excludes qualifying siblings who lived there for at least one year before institutionalization and qualifying caregiving children who lived there for at least two years.Verified
Source: Colorado rule 10 CCR 2505-10 sections 8.063.13 through 8.063.19 · Effective: Current version effective July 10, 2026 · Checked September 5, 2026
- Hardship waiver
- Colorado may compromise, settle, or waive recovery when an heir would otherwise need public assistance or Medicaid, an inheritance would let the heir stop receiving that aid, or recovery from a family business, farm, or ranch would destroy the heir's livelihood.Verified
Source: Colorado rule 10 CCR 2505-10 sections 8.063.13 through 8.063.19 · Effective: Current version effective July 10, 2026 · Checked September 5, 2026
- Lien practice
- A lifetime lien may be imposed only after Colorado determines an institutionalized recipient is not reasonably expected to return home, no protected spouse, child, or sibling occupies the home, and later recovery is likely cost-effective. The lien must be dissolved if the recipient returns home.Verified
Source: Colorado rule 10 CCR 2505-10 sections 8.063.13 through 8.063.19 · Also: Colorado Revised Statutes § 25.5-4-302 · Effective: Current version effective July 10, 2026 · Checked September 5, 2026
Full detail: Colorado Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Partly taxed or conditionalVerified
- Colorado subtracts some or all federally taxable Social Security depending on age and federal AGI.
- The full federally taxable Social Security amount may be subtracted.
- Age 55 through 64: full subtraction when federal AGI does not exceed $95,000; otherwise capped at $20,000.
- Federal-AGI threshold for full subtraction at ages 55 through 64.
- Under age 55, only qualifying death-benefit Social Security is eligible, capped at $20,000.
Source: 2025 Colorado Individual Income Tax Filing Guide · Effective: tax year 2025
- Public pensions
- Exempt when conditions are metVerified
- Qualifying public pension income is eligible for Colorado's age-based pension and annuity subtraction.
- Age 55 through 64: annual pension/annuity cap is $20,000.
- Age 65 or older: annual pension/annuity cap is $24,000.
- A taxpayer under 55 may qualify only for pension or annuity income received as a death benefit.
- The Social Security subtraction uses the applicable annual cap before other pension and annuity income.
Source: 2025 Colorado Individual Income Tax Filing Guide · Effective: tax year 2025
- Private pensions
- Exempt when conditions are metVerified
- Qualifying private pension and annuity income is eligible for Colorado's age-based subtraction.
- Age 55 through 64: annual pension/annuity cap is $20,000.
- Age 65 or older: annual pension/annuity cap is $24,000.
- A taxpayer under 55 may qualify only for pension or annuity income received as a death benefit.
- The Social Security subtraction uses the applicable annual cap before other pension and annuity income.
Source: 2025 Colorado Individual Income Tax Filing Guide · Effective: tax year 2025
- IRA and 401(k) distributions
- Exempt when conditions are metVerified
- Qualifying IRA and employer-plan pension distributions are eligible for Colorado's age-based subtraction.
- Age 55 through 64: annual pension/annuity cap is $20,000.
- Age 65 or older: annual pension/annuity cap is $24,000.
- A taxpayer under 55 may qualify only for pension or annuity income received as a death benefit.
- The Social Security subtraction uses the applicable annual cap before other pension and annuity income.
- Only income reported as qualifying pension or annuity income is eligible; contribution returns and nonqualifying distributions are not inferred.
Source: 2025 Colorado Individual Income Tax Filing Guide · Effective: tax year 2025
- Military retirement pay
- Exempt when conditions are metVerified
- Colorado permits taxpayers age 54 or younger to subtract up to $15,000 of taxable military retirement; older taxpayers use the regular pension-and-annuity subtraction.
- The separate military-retirement subtraction applies through age 54.
- Tax year 2025 maximum for taxable military retirement at age 54 or younger.
- At age 55 or older, use the regular pension and annuity subtraction.
- The same income cannot be claimed under both Colorado retirement subtractions.
Source: 2025 Colorado Individual Income Tax Filing Guide · Effective: tax year 2025
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.