Other subtractions from federal taxable income include:

• If you received PERA or Denver School District No. 1 retirement benefits (DPSRS) and you contributed to the PERA retirement fund during 1984, 1985, 1986, or to the Denver School District No. 1 retirement fund during 1986, you may be entitled to a subtraction for income previously taxed by Colorado, but not by the federal I.R.S. See FYI 16.
• Enter any tier I or tier II railroad retirement benefits that are included in federal taxable income.
• Enter any fiduciary adjustment or partnership modification reducing federal taxable income, but only to the extent it cannot be reported on lines 5-11.
• Enter any income earned on an Indian reservation by a reservation tribal member while domiciled on the reservation.
• Enter your medical savings account contribution and interest, if any, and write "medical savings account" in the available space. Do not include any amounts that were deducted on your federal return. See FYI 29.
• Enter 50% of the cost incurred in performing wildfire mitigation. This subtraction may not exceed $2,500. To determine qualifying costs see FYI 65.

Do not include on line 12:

• income from sources outside of Colorado,
• net operating losses,
• military income, or
• wage adjustments.