DR 1703: Instructions for Early Childhood Educator Income Tax Credit Affidavit (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado DR 1703 provides instructions and an affidavit for claiming the 2025 Early Childhood Educator Income Tax Credit. It records your highest early childhood professional credential for the year and the credit amount, and includes an attestation about your credential and qual
Who files this form
Complete DR 1703 and submit it with your income tax return to claim the 2025 early childhood educator income tax credit.
To qualify, you must meet all of these requirements:
- Have federal adjusted gross income (AGI) of $75,000 or less if filing a single return, or $150,000 or less if filing jointly.
- Have held an early childhood professional credential issued by the Colorado Department of Early Childhood for at least part of 2025.
- Have been the licensee of, or employed by, an eligible program for at least six months of 2025.
An eligible program is an early childhood education program as defined in section 26-6.5-101.5(6.5), C.R.S., or a licensed family child care home. The program must have held at least a level one Colorado Shines quality rating during the tax year.
What you'll need
The form calls for:
- Your name, SSN or ITIN, and street address.
- Your highest early childhood professional credential level attained during 2025.
- The second taxpayer’s name, SSN or ITIN, and credential level if filing jointly and both taxpayers qualify.
You will also use DR 0104CR to report the allowable credit from DR 1703.
How to file
Complete DR 1703 and submit it with your income tax return. The form specifically says that paper filers claiming the credit must include this schedule with their return.
- Fill in your taxpayer information.
- On line 1, check the highest credential level you attained during 2025. Enter its credit amount on line 2.
- If filing jointly and both taxpayers qualify, complete the second taxpayer’s information and lines 3 and 4.
- Add lines 2 and 4 and enter the total on line 5.
- Enter the line 5 amount on line 10 of DR 0104CR.
By claiming the credit, you declare that the affidavit is true, correct, and complete to the best of your knowledge and belief.
Common mistakes
- Leaving the form incomplete: The instructions say to read all instructions carefully and fully fill out the form.
- Omitting the schedule from a paper return: Paper filers claiming the credit must submit it with their return.
- Selecting a lower credential level: If you earned a higher credential during 2025, check the highest level attained that year.
- Skipping the second taxpayer’s section when both qualify: Joint filers with two eligible early childhood educators must complete that section.
- Not transferring the total: Enter the allowable credit from line 5 on line 10 of DR 0104CR.
Questions people ask
How much is the credit for 2025?
The credit is $872 for Early Childhood Professional I, $1,162 for Early Childhood Professional II, and $1,743 for Early Childhood Professional III, IV, V, or VI.
What if I earned a higher credential during 2025?
Use the highest early childhood professional credential you attained during that tax year.
Must I have held my credential for the entire year?
No. You must have held the credential for at least part of the tax year. You must also have been the licensee of, or employed by, an eligible program for at least six months of the tax year.
Can both taxpayers claim the credit on a joint return?
The form provides a second taxpayer section when both taxpayers are eligible early childhood educators. Add their credit amounts on line 5.
Where do I report the total credit?
Enter the allowable credit from line 5 of DR 1703 on line 10 of DR 0104CR.