Field Definitions

Tax Credit File Field Definitions

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Field #

Starting Position

Field Name

Field Definitions/Descriptions

Record Type

Definition: A flag that indicates which record type is being reported.

Codes/Notes: Enrollment=1, UAF=2, Degrees=3, Financial Aid=4, Student Course=5, Educator Preparation=6, Credit Prior Learning=C, Tax Credit=E, FTI=F

Missing Value: Does not apply; field must be completed.

Edit Specs: File specific value.

Format: alphanumeric, 1 character

Updates: CPL = C added June '23, FTI=F added March '26

Institution Code

Definition: The unique code designations for Colorado postsecondary institutions.

Codes/Notes: The number assigned to each higher education institution identifying an institution with a 4-digit institutional code. See Institution Code in Glossary.

Missing Value: Does not apply; field must be completed.

Edit Specs: Error if a value is reported that is not the code assigned to the reporting institution.

Format: AlphaNumeric, 4 characters

Updates: July 1987

Student ID Inst

Definition: A number that uniquely identifies a student at an institution. This number is assigned by the institution and is typically used in place of the Social Security Number.

Codes/Notes:
Hyphens are not entered as part of the identification number.

Missing Value: Optional use determined by institution

Edit Specs: None

Format: Alphanumeric, 9-place integer or less

Updates: July 1988; edit specs modified July 2003, December 2004, February 2005 and March 2005; Jan 2012 - New; July 2012 - New

Report Term

Definition: The enrollment period identified by the term on which the data are based

Codes/Notes: 1 - Summer
2 - Fall
3 - Winter (only for institutions on a quarter system)
4 - Spring
5 - Interim
9 - Total report year (Only used in Financial Aid reporting)

For Education Preparation FILE: Report period should be by term, beginning with summer and continuing through the following fall and spring terms. Term 9 is not valid for this file.

For Financial Aid file: Term is 9, FA file is a fiscal year file beginning with Fall data and ending with trailing summer data

Missing Value: Does not apply; field must be completed.

Edit Specs: Error if term value is anything other than 1,2,3,4,5,9

Format: Numeric, 1 place integer (T)

Updates: Expanded to four-digit format, year 2000 file conversions, September 1998.
Simplified text of definition section and removed term & year examples dating back to a previous data element format. Also corrected edit spec section to show that '9' is acceptable. Dec, 2018

Report Year

Definition: The enrollment period identified by the calendar year on which the data are based (YYYY) The year in which the term occurs. When the term code is "9" which signifies the total report year, use 4 digits of the fiscal year of the report period. The fiscal year is derived by the following. If the term is =3, the fiscal year is the same as the report year. If the term is =2, the fiscal year equals the report year + 1.

Codes/Notes:

AY 2025 and FY 2025 matrix Example
Academic Year	Report Term	Report Year	FinAid Fiscal YEAR
2025	1	2024	2024
2025	2	2024	2025
2025	3	2025	2025
2025	4	2025	2025
2025	5	2025	2025
2026	1	2025	2025

Examples:
Fiscal Year 2002-03
Summer 02 12002
Fall 02 22002
Winter 03 32003 (Institutions on quarter system only)
Spring 03 42003
Interim 03 52003

Beginning in 1991, report period indicated by term, rather than end of year.

Missing Value: Does not apply; field must be completed.

Edit Specs: Error if year value does not represent current reporting year.

Format: Numeric, 4 place integer (YYYY)

Updates: Expanded to four-digit format, year 2000 file conversions. Simplified test of definition section and removed term & year examples dating back to a previous data element format. Added AY, Term, FY Matrix. Corrected Edit Spec section. Dec 2018

TaxPayer ID Type

Definition: Indicator to classify government issued ID number, as SSN or ITIN

Codes/Notes: Per DOR requirements the taxpayer ID must be identified as either the SSN or ITIN. Note that ITINs must start with the number 9.

1 - SSN
2 - ITIN

Missing Value: Blank is not acceptable

Edit Specs: Must be "1", or "2" - error if blank

Format: Numeric, 1 place

Updates: New field as of 2025

TaxPayer ID

Definition: Government issued ID number, either SSN or ITIN, utilized by the IRS and/or Colorado Department of Revenue for processing an income tax return. Wherever possible, this should be the nine (9) digit social security number assigned to an individual under the Federal Insurance Contribution Act. Social Security rules currently exclude use of numbers that are < 000000100 or >= 800000000.

Codes/Notes: Per Colorado Statute 39-22-570(4)(a)(II) institutions are required to provide CDHE with the student's tax identification number (SSN/ITIN) as part of the annual submission of eligible students. Additionally a taxpayer ID is required to submit a State of Colorado income tax return. Individuals without a taxpayer ID on file with the institution will not be able to receive the tax credit.

If an individuals social security number or individual taxpayer ID number is not available, the institution is NOT allowed to substitute any other number. Per explanation in Tax Payer ID Type, institutions should report SSN as 1 or ITIN as 2. ITIN should begin with a "9".
Hyphens are not entered as part of the identification number.

Missing Value: Blank or Missing Not Acceptable

Edit Specs: Error if blank. If Tax Payer ID Type = 1 and first 3 digits are 000, 666, or 900-999, or 4th and 5th digits are 00, or last 4 digits are 0000, or 111111111, or 333333333, or 123456789. If Tax Payer ID Type = 2 and first digit is NOT 9, or 4th and 5th digits do not fall within 50-60, 70-88, 90-92, and 94-99.

Format: Numeric, 9 place integer

Updates: New field as of 2025

First Name

Definition: Student's first name

Codes/Notes:

Missing Value: Required field, Blank or Missing Not Acceptable

Edit Specs:

Format: 30 alpha characters

Updates:

Last Name

Definition: Student's last name

Codes/Notes:

Missing Value: Required Field, Blank or Missing Not Acceptable

Edit Specs: 30 alpha characters, hyphens, spaces are allowed

Format: 30 alphanumeric characters

Updates: New field as of 2025

Tax Credit

Definition: The amount a student paid out-of-pocket for tuition and fees during a given term after all "free" aid (scholarships and grants) have been applied.

Codes/Notes: Dollar amount, minimum of one (1) dollar, rounded to the nearest dollar.

Include any costs associated with student tuition and fees, based on CDHE guidelines and C.R.S. 39-22-570.

Missing Value: Required field, Blank or Missing Not Acceptable

Edit Specs: Error if value is blank, Error if value >1 or <45,000

Format: Numeric, 5 place integer - EX $1,000 provide 01000

Updates: New field as of 2025

Tax Certificate Number

Definition: A unique tax certificate number is utilized by the Colorado DOR to help with reconciliation, auditing, and fraud mitigation.

Codes/Notes: DOR will use the certificate number to identify and connect individuals who may mis-enter their taxpayer ID with their eligible tax credit. The certificate number will consist of three fields, the tax year associated with the credit, the institutional code, and the students institutional ID (student ID INST). The same tax certificate number should be used across all eligible terms.

EX:

Tax Year: 2025
Institution code: 1234
Student ID INST: 987654321
Tax Certificate #: 20251234987654321

Special note for 2025 submission: The Fall 2024 term has been "grandfathered" in to the 2025 tax year. The certificate number for 2025 should be also include the Fall 2024 term.

Missing Value: Required Field, Blank or Missing Not Acceptable

Edit Specs: Error if value is blank, error if alphanumeric contains more than 17 characters

Format: Alphanumeric, 17 place integer or less

Updates: