The first example is a normal subtraction, while the second requires regrouping. Subtract 5∙1 from 9∙6. Write the larger number (9∙6) above the smaller number (5∙1) in a vertical list ...

Here's a more detailed rundown. In Colorado, for the 2024 tax year, those 65 and older can subtract the total amount of Social Security benefits included in their federal taxable income from their ...