Colorado Form 104 – Fill Out and Use This PDF

Under Residency Status, mark Full-Year, Part-Year or Nonresident (or combination of full-year, part-year, or nonresident), or Abroad on due date. For Part-Year or Nonresident (or combination of full-year, part-year, or nonresident), you must submit form DR 0104PN with your return.

Under Taxpayer Information, enter Your Last Name, Your First Name, Your Middle Initial, Date of Birth (MM/DD/YYYY) and SSN or ITIN.

If Deceased: Yes is checked and you are claiming a refund, you must include the DR 0102 and death certificate with your return.

Enter the State of Issue, Last 4 characters of ID number and Date of Issuance (MM/DD/YYYY) from your current driver license or state identification card.

Enter Your Last Name, Your First Name, Your Middle Initial and SSN or ITIN (match page 1).

Under Spouse's Information, if Joint, enter Spouse's Last Name, Spouse's First Name, Spouse's Middle Initial, Date of Birth (MM/DD/YYYY) and SSN or ITIN.

Enter the State of Issue, Last 4 characters of ID number and Date of Issuance (MM/DD/YYYY) from your spouse's current driver license or state identification card.

Under Contact Information, enter Mailing Address, Phone Number, City, State, ZIP Code and Foreign Country (if applicable).

If you have more than 5 dependents, you must file electronically.

For each of Dependent 1 to Dependent 5, enter Last Name, First Name, SSN or ITIN and Year of Birth, and mark Child Tax Credit: Yes or Deceased: Yes.

Round to the nearest dollar. On line 1, enter Federal Taxable Income from your federal income tax form: 1040, 1040 SR, or 1040 SP line 15.

Under Additions to Federal Taxable Income, line 2 is the State Income Tax Addback (see instructions), line 3 is the Qualified Business Income Deduction Addback (see instructions) and line 4 is the Standard or Itemized Federal Deduction Addback (see instructions).

On line 9, enter Other Additions, explain (see instructions).

Line 10 is the Subtotal, sum of lines 1 through 7 and line 9.

Under Colorado Subtractions, on line 11 enter Subtractions from the DR 0104AD Schedule, line 22, you must submit the DR 0104AD schedule with your return.

Line 12 is Colorado Taxable Income, subtract line 11 from line 10.

On line 13, enter Colorado Tax from tax table or the DR 0104PN line 36, you must submit the DR 0104PN with your return if applicable; see 104 Book for full-year tax table and part-year DR 0104PN Schedule.

Line 15 is Recapture of prior year credits. Line 16 is the Subtotal, sum of lines 13 through 15.

On line 17, enter Nonrefundable Credits from the DR 0104CR line 65, the sum of lines 17, 18, 19, and 20 cannot exceed line 16, you must submit the DR 0104CR with your return.

Line 21 is Net Income Tax, subtract the sum of lines 17, 18, 19, and 20 from line 16. On line 22, enter Repayment of credit from form DR 0619, lines 4 and 11, you must submit the DR 0619 with your return. Line 23 is Net Tax and Required Repayment, sum of lines 21 and 22.

Under Tax, Prepayments and Credits (continued), on line 24 enter Colorado Income Tax Withheld from W-2s and 1099s, you must submit the W-2s and/or 1099s claiming Colorado withholding with your return.

Line 25 is Prior-year Estimated Tax Carryforward. On line 26, Estimated Tax Payments, enter the sum of the quarterly payments remitted for this tax year. Line 27 is Extension Payment remitted with the DR 0158.

Line 33 is the Subtotal, sum of lines 24 through 32.

Under Modified Adjusted Gross Income (AGI) for TABOR Sales Tax Refund, lines 34 through 37 are only used to calculate your TABOR amount and do not affect your Colorado tax liability.

On line 34, enter Federal Adjusted Gross Income from your federal income tax form: 1040, 1040 SR, or 1040 SP line 11a. Line 35 is Nontaxable Social Security Income and line 36 is Nontaxable interest income from state and local bonds. Line 37 is the sum of lines 34 through 36: Modified AGI for TABOR amount.

Line 38 is the TABOR State Sales Tax Refund: for full-year Colorado residents, born before 2007, or full-year Colorado residents who are under the age of eighteen but are required to file a return. Your return must be postmarked or transmitted by the extension due date.

Line 39 is the sum of lines 33 and 38. Line 40 is the Overpayment, if line 39 is greater than line 23 then subtract line 23 from line 39. Line 41 is Estimated Tax Credit Carryforward to the next tax year, if any. Line 42 is the Refund, subtract line 41 from line 40. If you would like to donate all or a portion of your refund to a qualified Colorado charity, complete and submit form DR 0104CH with your return.

Line 43 is Net Tax Due, subtract line 39 from line 23.

Line 44 is Delinquent Payment Penalty (see instructions) and line 45 is Delinquent Payment Interest (see instructions). On line 46, Estimated Tax Penalty, you must submit the DR 0204 with your return (see instructions).

Line 47 is Amount You Owe, sum of lines 43 through 46.

The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.

For Direct Deposit, enter the Routing Number and Account Number and mark Type: Checking, Savings or Collegeinvest 529.

Under Third Party Designee, do you want to allow another person to discuss this return and any related information with the Colorado Department of Revenue? Mark No or Yes. If Yes, complete the Designee's Name and Phone Number. See the instructions.

Under penalties of perjury, you declare that to the best of your knowledge and belief, this return is true, correct, and complete.

Sign on Your Signature with the Date (MM/DD/YY).

For a Paid Preparer, enter Paid Preparer's Name, Paid Preparer's Phone and Paid Preparer's Address, City, State and ZIP Code.

Under File and Pay, you may file and pay at Colorado.gov/RevenueOnline.

If you are mailing this return with a check or payment, please send all eight required pages to Colorado Department of Revenue Denver, CO 80261-0006. If you are mailing this return without a check or payment, please send all eight required pages to Colorado Department of Revenue Denver, CO 80261-0005. These ZIP codes are exclusive to the Colorado Department of Revenue, so a street address is not required.