{"data":{"id":"us-co/c.r.s.-39-22-4706","jurisdiction":"us-co","citation":"C.R.S. § 39-22-4706","heading":"Forms.","body":"The department shall establish forms for an account holder to annually report information about a first-time home buyer savings account, including, but not limited to, how the money from the fund is used, and identify any supporting documentation that is required to be maintained. To be eligible for the subtraction in section 39-22-104 (4)(w), an account holder must annually file with his or her state income tax return the completed form, the form 1099 for the account issued by the financial institution, and any other supporting documentation the department requires.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 47 - FIRST-TIME HOME BUYER SAVINGS ACCOUNT"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"1baf35521487aecf658a1279ca41b8a885c3bce534c50d7e57de7bfe91a8dbfb","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-4705","next":"us-co/c.r.s.-39-22-4707"},"notice":"GroundRules: Original legal text. Not legal advice."}