TABOR payments for those incarcerated
Spike CO
The TABOR refund requires that individuals file their 2021 Colorado Income Tax Form (DR 0104 12/7/21) in order to be considered for the refund.
https://tax.colorado.gov/sites/tax/files/documents/DR0104_2021_V2.pdf
Colorado offers an automatic six-month extension to file your income tax return if you cannot submit your return by the April 15 due date. This means that you can file your return by October 10.
While there is no specific information regarding how refunds to incarcerated individuals will be honored the Dept. of Corrections is distributing the DR 0104 at several facilities.
Most of the form is self-explanatory, and while not a tax professional, I can give a layman's interpretation of what needs to be on the form. This only holds true for individuals who did not file a Federal Income Tax form showing income for 2021.
On the first page, you should enter your CDoC Identification Number after your last name. (It's not required for the name block on pages 2-4.)
Then on the 3rd line where it asks for your state identification card, you should enter CO for the State of Issue, your CDoC number in the next block (disregard the 4-digit limit), and enter the date of issuance from the ID card.
On the line for the mailing address, put the name of the facility followed by the mail address.
From there, place a “0” in all blocks until Line 32 on page 3. In that block you’ll enter 37, and then do the same for Lines 33 and 34.
The “37” is for the State Sales Tax Refund, however this may not be allowed by the state.
Enter “0” for Line 35 and then enter “37” on Line 36.
On page 4, you’ll place a “0” for all Lines.
Two additional areas.
1) On page 4, you can designate an individual to handle any inquiries from the Dept. of Revenue. Given the issues that aros with the IRS and the Stimuls payments, if there is someone you trust, you can put their name and number.
2) On page 3 is the block to have the refunds direct deposited. If you have the ability to do, so I suggest you consider it.
Per the Dept. of Corrections:
C.R.S. 16-18.5-106 "...The executive director or designee, may fix the time and manner of payment for court-ordered fines and fees, surcharges, and restitution. The executive director, or designee, may order amounts greater than the minimum 20 percent (up to 99.9 percent) withholding from any offender’s deposit to be applied toward any outstanding order from a criminal case or for child support."
Offenders do qualify for the TABOR refund and he's correct that SB22-043 would apply. This is the titler message that was sent out:
"...Inmate Bank will process government windfall payments (stimulus checks, TABOR refunds, etc.) received by offenders in accordance with Senate Bill 22-043 which updated C.R.S. 16-18.5-106 as follows:
“Restitution for persons sentenced to the department of corrections. (2.5) (a) The Department of Corrections shall intercept government windfall payments before the government windfall payments are made available in an inmate’s bank account. The Department of Corrections shall send funds from intercepted government windfall payments to the Judicial Department in an amount equal to any amount owed by the inmate pursuant to section 16-18.5-110. The Judicial Department shall then disperse the funds in accordance with section 16-18.5-110. The Department of Corrections shall disperse any remaining funds in accordance with section 16-18.5-106. If any funds remain after all of the inmate’s outstanding obligations are fulfilled, the excess funds must be placed in the inmate’s bank account. (b) As used in this subsection (2.5), “government windfall payment” means an unusual payment from a governmental entity to an inmate in the Department of Corrections and includes economic stimulus payments and any other unusual government payments. “Government windfall payment” does not include payments to inmates for wages, pensions, disability payments, child support, tuition, restitution, and victims compensation.”
In addition, the following message was received from Judicial regarding TABOR refunds: ""I thought I’d let you know that the Department of Revenue has processed the TABOR refunds, and they are intercepting those payments directly. IF your inmates receive a check, it’s likely that they don't owe us anything. We processed a lot of payments on Friday, so the intercepts are coming to us before they distribute any funds to the taxpayer."
Basically, if TABOR payments are made, it’s the Dept.’s responsibility to apply them against outstanding restitution first.